{ "article": { "LEGIARTI000006295127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295127", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies G AL. 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 54", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "LEGIARTI000047658116", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162054", "@fin": "1988-01-23", "#text": "DETERMINATION DES BENEFICES OU REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146709", "@fin": "1988-01-23", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133682", "@fin": "1988-01-23", "#text": "IMPOTS DIRECTS", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114396", "@fin": "1989-07-14", "#text": "IMPOTS D'ETAT", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295127", "@fin": "1983-12-30", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295128", "@fin": "1998-04-22", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295129", "@fin": "2023-06-10", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658145", "@fin": "2999-01-01", "@num": "16 C", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui constituent des provisions en vertu de l'article 39 quinquies G du code général des impôts doivent compléter le relevé prévu à l'article 54 du même code par la production :
\n
1o pour chacune des catégories ou sous-catégories de risques faisant l'objet de la provision d'un compte d'exploitation établi dans la forme de l'état A-1 institué par l'article 17 du décret no 69-836 du 29 août 1969 et sous déduction des produits financiers nets. Les entreprises de réassurance sont tenues de fournir des renseignements analogues à ceux qui doivent figurer dans cet état;
\n
2o d'un état faisant ressortir séparément le montant des dotations de chaque exercice et comportant l'indication du montant des sommes utilisées dans les conditions prévues au troisième alinéa de l'article 39 quinquies G précité ainsi que du montant de la dotation antérieure qui a été rapportée au bénéfice imposable.
" } }, "LEGIARTI000006295128": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006295128", "URL": "article/LEGI/ARTI/00/00/06/29/51/LEGIARTI000006295128.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "LEGIARTI000006317384", "@num": "74", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 74 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000173689", "#text": "Décret 96-632 1996-07-16 JORF 18 juillet 1996 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "LEGIARTI000047658116", "@num": "R343-7", "#text": "Code des assurances - art. R343-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295127", "@fin": "1983-12-30", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295128", "@fin": "1998-04-22", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295129", "@fin": "2023-06-10", "@num": "16 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658145", "@fin": "2999-01-01", "@num": "16 C", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui constituent des provisions en vertu de l'article 39 quinquies G du code général des impôts doivent compléter le tableau prévu au II de l'article 38 de l'annexe III au code précité par la production :
\n
1° pour chacune des catégories ou sous-catégories de risques faisant l'objet de la provision d'un compte d'exploitation établi dans la forme de l'état A-1 institué par l'article 17 du décret n° 69-836 du 29 août 1969 et sous déduction des produits financiers nets. Les entreprises de réassurance sont tenues de fournir des renseignements analogues à ceux qui doivent figurer dans cet état ;
\n
2° d'un état faisant ressortir séparément le montant des dotations de chaque exercice et comportant l'indication du montant des sommes utilisées dans les conditions prévues au troisième alinéa de l'article 39 quinquies G précité ainsi que du montant de la dotation antérieure qui a été rapportée au bénéfice imposable.
" } }, "LEGIARTI000006759659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "34", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-31", "DATE_DEBUT": "1970-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006759659", "URL": "article/LEGI/ARTI/00/00/06/75/96/LEGIARTI000006759659.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSFAAGXXXXX034AXXXXXXXAA" } }, "NOTA": { "CONTENU": "
[*Nota : Voir l'article 3 du décret n° 85-1353 du 17 décembre 1985 : le code de la sécurité sociale, annexé à ce décret, se substitue aux dispositions de nature législative contenues dans le présent article*].
\n
" }, "LIENS": { "LIEN": [ { "#text": "CONFORMEMENT A L'ARTICLE 38 DE LA CONSTITUTION DE 1958 ET A L'ARTICLE 2 DE LA LOI 482 DU 22 JUIN 1967, LE PROJET DE LOI PORTANT RATIFICATION DE L'ORDONNANCE 828 A ETE ENREGISTRE LE 28 DECEMBRE 1967 ET DEPOSE DEVANT L'ASSEMBLEE LE 2 AVRIL 1968 (N° 640", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Conseil Constitutionnel DECISION N° 72-73L DU 29 FEVRIER 1972 :", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "LEGIARTI000006762419", "@num": "5", "#text": "Décret n°70-368 du 29 avril 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762419", "@num": "5", "#text": "Décret n°70-368 du 29 avril 1970 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006762422", "@num": "7", "#text": "Décret n°70-368 du 29 avril 1970 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303573", "@numtexte": "70-368", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1970-04-29" }, { "@id": "LEGIARTI000006579684", "@num": "5", "#text": "Décret n°72-1076 du 1 décembre 1972 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695564", "@numtexte": "72-1076", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-01" }, { "@id": "LEGIARTI000006762437", "@num": "1", "#text": "Décret n°73-344 du 23 mars 1973 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "LEGIARTI000006762439", "@num": "2", "#text": "Décret n°73-344 du 23 mars 1973 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000495097", "@numtexte": "73-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-23" }, { "@id": "JORFARTI000002497284", "@num": "3", "#text": "Décret n°85-1353 du 17 décembre 1985 - art. 3, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006743863", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743861", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1938-06-14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006759658", "@num": "33", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000317514", "#text": "LOI 68-690 1968-07-31 ART. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFTEXT000000321399", "#text": "LOI 70-13 1970-01-03 ART. 1 JORF 6 janvier 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000321399", "@numtexte": "70-13", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-03" }, { "@id": "JORFTEXT000000874226", "#text": "LOI 70-1283 1970-12-31 ART. 5 JORF 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006511469", "@num": "3", "#text": "Loi n°72-657 du 13 juillet 1972 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000687467", "#text": "Loi 87-588 1987-07-30 art. 1 2° JORF 31 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "#text": "RATIFICATION LEGISLATIVE IMPLICITE", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106393", "@fin": "1987-07-31", "#text": "CHAPITRE III : DISPOSITIONS COMMUNES A L'ASSURANCE MALADIE-MATERNITE ET A L'ASSURANCE VIEILLESSE DES TRAVAILLEURS NON-SALARIES.", "@debut": "1970-01-06" } ] }, "@cid": "JORFTEXT000000889063", "@num": "67-828", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n°67-828 du 23 septembre 1967 RELATIVE A L'ASSURANCE MALADIE MATERNITE ET A L'ASSURANCE VIEILLESSE DES TRAVAILLEURS NON SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000889063", "@c_titre_court": "Ordonnance n°67-828 du 23 septembre 1967" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 67-828 du 23 septembre 1967 RELATIVE A L'ASSURANCE MALADIE-MATERNITE ET A L'ASSURANCE VIEILLESSE DES TRAVAILLEURS NON-SALARIES *DES PROFESSIONS NON-AGRICOLES*.", "@debut": "1967-09-28", "@id_txt": "LEGITEXT000006069291", "@c_titre_court": "Ordonnance n° 67-828 du 23 septembre 1967" } ], "@date_publi": "1967-09-28", "@date_signature": "1967-09-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006759659", "@fin": "1987-07-31", "@num": "34", "@etat": "ABROGE", "@debut": "1970-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et entreprises assujetties à la contribution sociale de solidarité sont tenues d'indiquer annuellement à l'organisme chargé du recouvrement de cette contribution le montant de leur chiffre d'affaires global déclaré à l'administration fiscale, calculé hors taxes sur le chiffre d'affaires et taxes assimilées ; à ce montant doivent être ajoutés pour les sociétés et entreprises se livrant au commerce des valeurs et de l'argent, ainsi que pour les sociétés d'assurances et de capitalisation et les sociétés de réassurances, les produits de leur exploitation n'entrant pas dans le champ d'application des taxes sur le chiffre d'affaires. De ce montant sont déduits, en outre, les droits ou taxes indirects et les taxes intérieures de consommation, versés par ces sociétés et entreprises, grevant les produits médicamenteux et de parfumerie, les boissons, ainsi que les produits pétroliers [*déclaration obligatoire*].
\n
\n
Pour les sociétés d'assurances et de capitalisation soumises au décret-loi du 14 juin 1938 et les sociétés de réassurances, l'assiette de la contribution sociale de solidarité est constituée, pour leur activité principale, par les primes et acceptations de l'exercice, nettes de cessions et rétrocessions, telles qu'elles ressortent du compte d'exploitation générale annexé au décret n° 69-836 du 29 août 1969 relatif à la comptabilité des entreprises d'assurances et de capitalisation.
\n
\n
Le contrôle de ces renseignements est effectué dans les conditions prévues à les conditions prévues à l'article 22-I de la loi n° 68-690 du 31 juillet 1968 portant diverses dispositions d'ordre économique et financier.
\n
\n
Quiconque n'aura pas fourni, dans les conditions fixées par décret, la déclaration prévue à l'alinéa ci-dessus ou aura fourni sciemment des renseignements inexacts ou incomplets dans cette [*fausse*] déclaration, sera puni d'un emprisonnement de deux mois à deux ans et d'une amende de 3.600 à 36.000 F ou de l'une de ces deux peines seulement [*sanction*].
\n
" } }, "LEGIARTI000006819611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-26", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819611", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819611.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. 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R342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le présent chapitre est applicable aux entreprises assujetties au contrôle de l'Etat par l'article L. 310-1.
\n
" } }, "LEGIARTI000006819612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1993-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006819612", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006929254", "@num": "2", "#text": "Décret n°93-470 du 23 mars 1993 - art. 2 () JORF 26 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000528682", "@nortexte": "ECOT9394192D", "@numtexte": "93-470", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-23" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. 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R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (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": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819959", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@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": "LEGITEXT000006073984", "#text": "Code des assurances L310-1, L321-1-1, R342-17 à R342-19, R342-23, R342-25", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le présent chapitre est applicable aux entreprises assujetties au contrôle de l'Etat par l'article L. 310-1.
\n
Les dispositions des articles R. 342-17 à R. 342-19, R. 342-23 et R. 342-25 sont également applicables aux opérations effectuées en libre prestation de services sur le territoire de la République française par les entreprises agréées en vertu de l'article L. 321-1-1.
" } }, "LEGIARTI000006819613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-30", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006819613", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819613.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@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": "LEGIARTI000006252361", "@num": "1", "#text": "Décret n°2006-740 du 27 juin 2006 - art. 1 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240840", "@nortexte": "ECOT0591233D", "@numtexte": "2006-740", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (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": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (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": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@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": "LEGITEXT000006073984", "#text": "Code des assurances L441-8, annexe, R342-3, R342-4, R332-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La présente section s'applique aux contrats pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8 ou de l'article 108 de la loi n° 2003-775 du 21 août 2003 portant réforme des retraites. Il est établi, pour chaque comptabilité auxiliaire :
\n
a) Un compte de résultat d'affectation ;
\n
b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats et ses provisions techniques ;
\n
c) Une annexe comportant un inventaire des actifs du ou des contrats et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;
\n
d) Un tableau des engagements reçus et donnés.
\n
Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.
\n
Lorsque le contrat prévoit l'acquisition de droits individuels relatifs à des engagements exprimés en unités de compte, ces droits font l'objet d'un enregistrement comptable distinct de celui mentionné au présent article, comme il est dit à l'article R. 332-5.
" } }, "LEGIARTI000006819614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-26", "DATE_DEBUT": "2007-09-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006819614", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819614.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R001XXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@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 30 septembre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000458333", "@nortexte": "SOCX0600085L", "@numtexte": "2006-1770", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@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": "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": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (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": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La présente section s'applique aux contrats pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8 ou de l'article L. 144-2 du code des assurances. Il est établi, pour chaque comptabilité auxiliaire :
\n
a) Un compte de résultat d'affectation ;
\n
b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats et ses provisions techniques ;
\n
c) Une annexe comportant un inventaire des actifs du ou des contrats et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;
\n
d) Un tableau des engagements reçus et donnés.
\n
Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.
\n
Lorsque le contrat prévoit l'acquisition de droits individuels relatifs à des engagements exprimés en unités de compte, ces droits font l'objet d'un enregistrement comptable distinct de celui mentionné au présent article, comme il est dit à l'article R. 332-5.
" } }, "LEGIARTI000006819631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819631", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819631.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006788894", "@num": "A342-1-2", "#text": "Code des assurances - art. A342-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029427160", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799272", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (Ab)", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819631", "@fin": "1994-06-11", "@num": "R342-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819632", "@fin": "2016-01-01", "@num": "R342-2", "@etat": "ABROGE", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les livres ou documents prévus au présent chapitre peuvent être établis par tous moyens ou procédés conférant par eux-mêmes un caractère d'authenticité aux écritures comptables et permettant le contrôle de la comptabilité.
\n
" } }, "LEGIARTI000006819645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819645", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819645.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R003XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000049904324", "@num": "A132-5-3", "#text": "Code des assurances - art. A132-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R*341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739643", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893016", "@num": "R134-5", "#text": "Code des assurances - art. R134-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812018", "@num": "R142-7", "#text": "Code des assurances - art. R142-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583301", "@num": "R144-19", "#text": "Code des assurances - art. R144-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233941", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819645", "@fin": "1994-06-11", "@num": "R342-3", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819646", "@fin": "2014-09-07", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437259", "@fin": "2016-01-01", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584505", "@fin": "2017-07-20", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233932", "@fin": "2999-01-01", "@num": "R342-3", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La comptabilité est tenue en partie double.
\n
" } }, "LEGIARTI000006819646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-09-07", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006819646", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819646.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R003XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006252361", "@num": "1", "#text": "Décret n°2006-740 du 27 juin 2006 - art. 1 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240840", "@nortexte": "ECOT0591233D", "@numtexte": "2006-740", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000049904324", "@num": "A132-5-3", "#text": "Code des assurances - art. A132-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739643", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893016", "@num": "R134-5", "#text": "Code des assurances - art. R134-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812018", "@num": "R142-7", "#text": "Code des assurances - art. R142-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583301", "@num": "R144-19", "#text": "Code des assurances - art. R144-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816630", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816644", "@num": "R332-20-2", "#text": "Code des assurances - art. R332-20-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233941", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819645", "@fin": "1994-06-11", "@num": "R342-3", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819646", "@fin": "2014-09-07", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437259", "@fin": "2016-01-01", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584505", "@fin": "2017-07-20", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233932", "@fin": "2999-01-01", "@num": "R342-3", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les engagements de l'entreprise d'assurance au titre d'une comptabilité auxiliaire ne sont plus représentés de manière au moins équivalente par les actifs de ce contrat, l'entreprise d'assurance parfait cette représentation en procédant à l'affectation aux engagements relatifs à cette comptabilité auxiliaire d'actifs représentatifs de ses réserves ou de ses provisions autres que ceux représentatifs de ses engagements réglementés. Ces actifs sont obligatoirement choisis dans les catégories de placements mentionnés à l'article R. 342-4.
\n
Ce changement d'affectation d'actifs emporte affectation à la comptabilité auxiliaire du produit des droits attachés à ces actifs, y compris les produits correspondant aux éventuels avoirs fiscaux et autres crédits d'impôts attachés à la détention de ces mêmes actifs. Les actifs ainsi affectés à la comptabilité auxiliaire sont inscrits au bilan mentionné à l'article R. 342-1 pour leur valeur de réalisation déterminée conformément aux dispositions des articles R. 332-20-1 et R. 332-20-2. La différence entre cette valeur et la valeur comptable antérieure est, le cas échéant, constatée dans le compte de résultat de l'entreprise d'assurance.
\n
Lorsque le niveau de la représentation de ses engagements au titre du ou des contrats le permet, l'entreprise d'assurance peut réaffecter en représentation de réserves ou de provisions autres que celles relatives à ce ou ces contrats des actifs représentatifs des engagements du contrat choisis dans les catégories d'actifs définies au premier alinéa. Les actifs ainsi réaffectés sont inscrits au bilan pour leur valeur de réalisation déterminée conformément aux dispositions des articles R. 332-20-1 et R. 332-20-2. La différence entre cette valeur et la valeur comptable antérieure inscrite dans le compte de bilan d'affectation est, le cas échéant, constatée dans le compte de résultat mentionné à l'article R. 342-1. La valeur de réalisation cumulée des actifs ainsi réaffectés, à la date de cette réaffectation, ne peut excéder la valeur de réalisation des actifs affectés au ou aux contrats au titre du premier alinéa à la date de cette affectation.
" } }, "LEGIARTI000006819655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819655", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819655.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R004XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@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": "LEGIARTI000035233941", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (V)", "@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": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819676", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819655", "@fin": "1994-06-11", "@num": "R342-4", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819656", "@fin": "2011-11-04", "@num": "R342-4", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024744522", "@fin": "2014-09-07", "@num": "R342-4", "@etat": "MODIFIE", "@debut": "2011-11-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437272", "@fin": "2017-07-20", "@num": "R342-4", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233920", "@fin": "2999-01-01", "@num": "R342-4", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent être à même d'apporter la justification de toutes leurs écritures comptables, y compris celles qui sont relatives aux opérations à l'étranger.
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A l'appui des opérations de l'inventaire annuel sont dressées les balances de tous les comptes et sous-comptes ; ces balances doivent permettre de contrôler les centralisations des écritures figurant au grand-livre général.
" } }, "LEGIARTI000006819674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819674", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819674.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R005XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000024850933", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031773086", "@num": "A342-1", "#text": "Code des assurances - art. A342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788895", "@num": "A342-1-2", "#text": "Code des assurances - art. A342-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819674", "@fin": "1991-07-28", "@num": "R342-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819675", "@fin": "1994-06-11", "@num": "R342-5", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819676", "@fin": "2014-09-07", "@num": "R342-5", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029437284", "@fin": "2999-01-01", "@num": "R342-5", "@etat": "VIGUEUR", "@debut": "2014-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le cas où l'entreprise possède un actif exprimé ou a des engagements libellés en monnaies étrangères, les comptes concernés sont tenus dans ces monnaies.
\n
L'inventaire annuel, le bilan, le compte d'exploitation, le compte de pertes et profits et les autres documents publiés sont établis en francs français ; les monnaies étrangères sont converties en francs français d'après les cours des changes constatés et notifiés à cet effet par le ministre de l'économie et de finances.
\n
Les plus-values nettes de change éventuellement dégagées sont portées selon le cas à un compte de \"Réserve spéciale pour fluctuations de change\" ou de \"Réserve spéciale pour cautionnement à l'étranger\".
" } }, "LEGIARTI000006819685": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-10", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819685", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819685.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R006XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@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": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816590", "@num": "R332-19", "#text": "Code des assurances - art. R*332-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584545", "@num": "R134-1", "#text": "Code des assurances - art. R134-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584533", "@num": "R134-6", "#text": "Code des assurances - art. R134-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812024", "@num": "R142-12", "#text": "Code des assurances - art. R142-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819685", "@fin": "1987-12-10", "@num": "R342-6", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819686", "@fin": "1994-06-11", "@num": "R342-6", "@etat": "ABROGE", "@debut": "1987-12-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006819687", "@fin": "2999-01-01", "@num": "R342-6", "@etat": "VIGUEUR", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La comptabilité des valeurs mobilières est tenue par prix d'achat. Pour les valeurs dont l'évaluation d'inventaire se fait conformément aux dispositions de l'article R. 332-19, le prix d'achat ne comprend pas le prorata d'intérêt couru depuis la dernière échéance.
\n
Toutefois, les valeurs amortissables détenues au 31 décembre 1973, et qui n'étaient pas évaluées à cette date selon les règles de l'article R. 332-19, peuvent continuer à être inscrites au bilan sans déduction du prorata d'intérêt couru depuis la dernière échéance.
\n
Les entreprises peuvent appliquer la règle prévue au second alinéa du présent article aux valeurs amortissables estimées d'après les dispositions de l'article R. 332-20. Dans ce cas, pour effectuer la comparaison prévue audit article, il y a lieu de déduire de l'évaluation générale du 2° mentionné à cet article les prorata d'intérêts courus depuis la dernière échéance jusqu'à la date de l'inventaire.
\n
La moins-value pouvant résulter de l'application des règles d'estimation des placements fixées par le chapitre II du titre III du présent livre fait, sauf dérogation, l'objet d'une provision dans les écritures d'inventaire.
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En cas de cession d'un titre en portefeuille autre que ceux dont l'évaluation se fait conformément aux dispositions de l'article R. 332-19, la plus-value ou la moins-value est déterminée en fonction de la valeur d'origine unitaire moyenne pondérée des titres de même nature figurant dans le patrimoine de l'entreprise.
" } }, "LEGIARTI000006819686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1987-12-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006819686", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819686.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R006XXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000331573", "#text": "Décret 87-988 1987-12-08 art. 1 JORF 10 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000331573", "@nortexte": "ECOA8700105D", "@numtexte": "87-988", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@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": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816590", "@num": "R332-19", "#text": "Code des assurances - art. R*332-19 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584545", "@num": "R134-1", "#text": "Code des assurances - art. R134-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584533", "@num": "R134-6", "#text": "Code des assurances - art. R134-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812024", "@num": "R142-12", "#text": "Code des assurances - art. R142-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175933", "@fin": "1994-06-11", "#text": "Section I : Dispositions générales.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819685", "@fin": "1987-12-10", "@num": "R342-6", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819686", "@fin": "1994-06-11", "@num": "R342-6", "@etat": "ABROGE", "@debut": "1987-12-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006819687", "@fin": "2999-01-01", "@num": "R342-6", "@etat": "VIGUEUR", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La comptabilité des valeurs mobilières est tenue par prix d'achat.
\n
Pour les valeurs dont l'évaluation d'inventaire se fait conformément aux dispositions de l'article R. 332-19, le prix d'achat ne comprend pas le prorata d'intérêt couru depuis la dernière échéance.
\n
Toutefois, les valeurs amortissables détenues au 31 décembre 1973, et qui n'étaient pas évaluées à cette date selon les règles de l'article R. 332-19, peuvent continuer à être inscrites au bilan sans déduction du prorata d'intérêt couru depuis la dernière échéance.
\n
Les entreprises peuvent appliquer la règle prévue au second alinéa du présent article aux valeurs amortissables estimées d'après les dispositions de l'article R. 332-20. Dans ce cas, pour effectuer la comparaison prévue audit article, il y a lieu de déduire de l'évaluation générale du 2° mentionné à cet article les prorata d'intérêts courus depuis la dernière échéance jusqu'à la date de l'inventaire.
\n
La moins-value pouvant résulter de l'application des règles d'estimation des placements fixées par le chapitre II du titre III du présent livre fait, sauf dérogation, l'objet d'une provision dans les écritures d'inventaire.
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A compter du 1er janvier 1988, les cessions de titres en portefeuille sont réputées porter par priorité sur les titres de même nature acquis ou souscrits à la date la plus ancienne.
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Les plus-values ou moins-values résultant des cessions en cause sont déterminées en fonction de la valeur d'origine pour laquelle les titres figuraient au bilan.
\n
Les entreprises qui déterminaient les plus-values ou les moins-values de cessions en fonction de la valeur d'origine unitaire moyenne pondérée des titres de même nature figurant dans leur patrimoine doivent continuer de faire application de cette méthode en cas de cessions de titres figurant dans leur portefeuille au 31 décembre 1987. Dans ce cas, le prix de revient unitaire des titres de même nature détenus à cette date est égal au prix unitaire moyen pondéré de l'ensemble de ces titres, calculé à cette même date.
" } }, "LEGIARTI000006819687": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006819687", "URL": "article/LEGI/ARTI/00/00/06/81/96/LEGIARTI000006819687.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R006XXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006252361", "@num": "1", "#text": "Décret n°2006-740 du 27 juin 2006 - art. 1 () JORF 29 juin 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240840", "@nortexte": "ECOT0591233D", "@numtexte": "2006-740", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@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": "LEGIARTI000029451505", "@num": "A331-4", "#text": "Code des assurances - art. A331-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584545", "@num": "R134-1", "#text": "Code des assurances - art. R134-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584533", "@num": "R134-6", "#text": "Code des assurances - art. R134-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812024", "@num": "R142-12", "#text": "Code des assurances - art. R142-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819685", "@fin": "1987-12-10", "@num": "R342-6", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819686", "@fin": "1994-06-11", "@num": "R342-6", "@etat": "ABROGE", "@debut": "1987-12-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006819687", "@fin": "2999-01-01", "@num": "R342-6", "@etat": "VIGUEUR", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La participation aux bénéfices techniques et financiers est calculée séparément pour chaque portefeuille de titres et de placements qui fait l'objet d'un enregistrement comptable distinct, dans des conditions fixées par arrêté du ministre chargé de l'économie.
\n
" } }, "LEGIARTI000006819718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819718", "URL": "article/LEGI/ARTI/00/00/06/81/97/LEGIARTI000006819718.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R007XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175943", "@fin": "1994-06-11", "#text": "Section II : Documents et registres comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819718", "@fin": "1991-07-28", "@num": "R342-7", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819719", "@fin": "1994-06-11", "@num": "R342-7", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819720", "@fin": "2014-09-07", "@num": "R342-7", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029437294", "@fin": "2999-01-01", "@num": "R342-7", "@etat": "VIGUEUR", "@debut": "2014-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent tenir notamment les registres, livres ou fichiers ci-après :
\n
a) Un livre-journal général, relié, sur lequel sont reportées les récapitulations périodiques des différentes opérations. Le livre-journal est tenu par ordre de dates, sans blanc, lacune ni transport en marge.
\n
b) Un grand-livre général dans lequel sont tenus :
\n
- tous les comptes principaux conformément au chapitre III du présent titre ;
\n
- les autres comptes nécessaires à l'établissement du bilan, du compte d'exploitation et du compte de pertes et profits.
\n
La tenue au grand-livre de tous les comptes divisionnaires ou sous-comptes dérivés d'un même compte de rang supérieur dispense d'y ouvrir ce dernier.
\n
La tenue des comptes divisionnaires et celle des sous-comptes nécessaires à l'établissement des états prévus à l'article R. 342-17 est également obligatoire, sous une forme laissée au libre choix des entreprises.
\n
Les entreprises désireuses de pousser leurs écritures au-delà de ces comptes obligatoires doivent utiliser les sous-comptes définis au chapitre III du présent titre, avec leur numéro et intitulé.
\n
c) Un livre des balances trimestrielles de vérification donnant au dernier jour de chaque trimestre civil la récapitulation des soldes de tous les comptes ouverts au grand-livre général ; chaque balance doit être arrêtée dans les trois mois suivant ce jour.
\n
d) Un livre relié des inventaires annuels, sur lequel sont transcrits les résultats de ceux-ci, comme il est prévu à l'article 9 du code de commerce.
\n
e) Un dossier des opérations d'inventaire réunissant les documents justificatifs des chiffres d'inventaire, du bilan, du compte d'exploitation et du compte de pertes et profits, ou les références permettant de retrouver immédiatement ces documents.
\n
f) Un ou plusieurs livres de caisse donnant le solde en caisse journalier, le dépouillement et la classification des entrées et des sorties.
\n
g) Des livres de banques et de chèques postaux tenus comme les livres de caisse.
\n
h) Des relevés journaliers du montant des avoirs de trésorerie :
\n caisse, banques et chèques postaux.
\n
Le livre de caisse, les livres de banques et de chèques postaux donnent les totaux par mois et la récapitulation depuis le début de l'exercice. Ils peuvent être tenus en un seul document.
\n
Les données des registres auxiliaires ou des documents en tenant lieu doivent être récapitulées périodiquement et au moins une fois par mois.
" } }, "LEGIARTI000006819730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819730", "URL": "article/LEGI/ARTI/00/00/06/81/97/LEGIARTI000006819730.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R008XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 118", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175943", "@fin": "1994-06-11", "#text": "Section II : Documents et registres comptables.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819730", "@fin": "1994-06-11", "@num": "R342-8", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819731", "@fin": "2016-01-01", "@num": "R342-8", "@etat": "ABROGE", "@debut": "2006-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les titres mobiliers, immeubles et prêts font l'objet d'un inventaire permanent qui repose sur la tenue de relevés individuels et de registres des mouvements.
\n
a) Les relevés individuels sont établis, dans l'ordre prévu au plan comptable, sur un registre ou sur des fiches ; à chaque intitulé de valeurs est réservé un feuillet ou une fiche.
\n
Les indications à y porter sont :
\n
- pour les valeurs mobilières : la désignation du titre, les dates d'entrée ou de sortie, le nombre des titres achetés, vendus ou remboursés, les soldes en nombre, les prix d'achat nets des frais d'acquisition, les prix de vente ou de remboursement, les prix de sortie, les soldes en valeur ainsi que la date de livraison des titres et celle du règlement financier. Les numéros des titres peuvent être reproduits soit sur le relevé, soit sur un inventaire séparé. Les inscriptions doivent être faites le lendemain au plus tard de la réception de l'avis d'achat ou de vente délivré par l'intermédiaire ou de l'accord de la contrepartie, et, pour les remboursements sur annuités ou sur titres, au plus tard, le lendemain de l'encaissement ;
\n
- pour les immeubles : la date des opérations ; à l'entrée, les sommes effectivement versées ventilées s'il y a lieu en paiements en principal et frais d'acquisition ; à chaque inventaire, les amortissements correspondants ; à la vente, le prix de vente et les sommes effectivement encaissées. Le feuillet ou la fiche est créé dès la signature de l'acte d'achat ou de promesse d'achat ou dès le prononcé de l'adjudication. Les promesses de vente sont mentionnées dès la naissance des engagements ;
\n
- pour les prêts : la désignation du placement, la date et le prix d'entrée, le taux d'intérêt, la date de paiement des intérêts, la date du remboursement total ou des échéances des remboursements partiels ainsi que, pour les prêts hypothécaires, la valeur du gage au jour de la conclusion du prêt. Le montant des remboursements est inscrit au plus tard le lendemain de leur encaissement. En cas de retard de plus de trois mois dans les paiements stipulés, mention en est portée sur le feuillet ou la fiche ;
\n
- pour les valeurs remises par les réassureurs ou par d'autres personnes physiques ou morales : en plus des indications analogues, le nom du déposant ;
\n
- pour les valeurs qui ne sont pas au siège social de l'entreprise : le lieu de dépôt.
\n
Les placements affectés par l'entreprise à la représentation des provisions mathématiques de rentes constituées en accidents du travail font l'objet d'une mention spéciale.
\n
b) Les mouvements sont transcrits sur un ou plusieurs registres ; il est tenu un relevé distinct par catégorie de valeurs immobilisées ou de comptes financiers faisant l'objet d'un compte principal du plan comptable. Ces transcriptions sont passées sans délai ; toutefois celles afférentes aux placements autres que les valeurs mobilières peuvent n'être portées qu'à la fin de chaque mois. Pour chaque opération sont mentionnés la date, le nombre et la désignation des valeurs et le montant soit de l'entrée soit de la sortie ; le solde des valeurs doit pouvoir être déterminé à toute époque et doit être effectivement tiré au moins une fois par mois. Les achats et les ventes d'immeubles sont portés dès l'existence des engagements ; les promesses d'achats ou de ventes, les achats et ventes subordonnés à une condition non encore réalisée sont mentionnés pour mémoire.
\n
En outre un registre relié, tenu par ordre de dates, reçoit mensuellement le report des soldes des divers comptes et celui des écritures d'ordre, les promesses d'achat ou de vente étant réinscrites chaque mois jusqu'à extinction des engagements ; les reports sont visés, pour certification, mensuellement par le directeur et au moins trimestriellement par le président du conseil d'administration ou, dans le cas mentionné par l'article 118 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales, par le président du directoire ou le directeur général unique.
\n
c) Les entreprises qui tiennent un registre des \"entrées de valeurs\" et un registre des \"sorties de valeurs\" permettant de tenir constamment à jour un compte \"Placements en cours de règlement\" ne sont pas astreintes à porter les placements non encore réglés sur les fiches ni dans les comptes prévus aux a et b ci-dessus. Le solde du compte \"Placements en cours de règlement\" est inscrit mensuellement sur le registre des mouvements.
" } }, "LEGIARTI000006819756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-9", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819756", "URL": "article/LEGI/ARTI/00/00/06/81/97/LEGIARTI000006819756.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R009XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175948", "@fin": "1994-06-11", "#text": "Section III : Tenue de documents relatifs aux contrats, sinistres, réassurances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819756", "@fin": "1994-06-11", "@num": "R342-9", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819757", "@fin": "2014-09-07", "@num": "R342-9", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437300", "@fin": "2016-01-01", "@num": "R342-9", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584258", "@fin": "2017-07-20", "@num": "R342-9", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233915", "@fin": "2999-01-01", "@num": "R342-9", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent soit délivrer les polices sous un numérotage continu pouvant comprendre plusieurs séries, sans omission ni double emploi, les avenants successifs étant rattachés à la police d'origine, soit affecter aux assurés ou sociétaires des numéros continus répondant aux mêmes exigences.
\n
Les informations relatives à ces documents doivent être à tout moment d'un accès facile et comporter au moins les éléments suivants :
\n
- soit numéro de la police ou de l'avenant, soit numéro de l'assuré ou du sociétaire avec toutes les polices ou avenants le concernant ;
\n
- date de souscription, durée du contrat ;
\n
- nom du souscripteur, de l'assuré ;
\n
- éventuellement nom ou code de l'intermédiaire ;
\n
- date et heure de la prise d'effet stipulée au contrat ;
\n
- date et motif de la sortie éventuelle ;
\n
- monnaie dans laquelle le contrat est libellé ;
\n
- catégories et sous-catégories d'assurance définies par arrêté ministériel ;
\n
- montant des limites de garantie, du capital ou de la rente assurée.
" } }, "LEGIARTI000006819772": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819772", "URL": "article/LEGI/ARTI/00/00/06/81/97/LEGIARTI000006819772.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R010XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006788880", "@num": "A342-1", "#text": "Code des assurances - art. A342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788883", "@num": "A342-2", "#text": "Code des assurances - art. A342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175948", "@fin": "1994-06-11", "#text": "Section III : Tenue de documents relatifs aux contrats, sinistres, réassurances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819772", "@fin": "1994-06-11", "@num": "R342-10", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sauf pour les opérations d'assurance maladie et marchandises transportées, les événements, les sinistres faisant jouer ou susceptibles de faire jouer au moins une des garanties prévues au contrat, ou les sorties sont enregistrés dès qu'ils sont connus sous un numérotage continu pouvant comprendre plusieurs séries. Cet enregistrement est effectué par exercice de survenance ou, en transports, par exercice de souscription. Il comporte les renseignements suivants : date et numéro de l'enregistrement, numéro de police, nom de l'assuré, date de l'événement. Il doit en être établi au moins une fois par mois une liste à lecture directe.
\n
Par ailleurs les informations suivantes doivent être portées sur un document pouvant être facilement consulté : numéro de l'enregistrement, numéro de la police et désignation du bureau décentralisé, de l'agence, du courtier ou du courtier-juré dont dépend la police, nom de l'assuré, date de survenance de l'événement, catégories ou sous-catégories de la garantie ou des garanties mises en jeu, nature de l'événement ou du sinistre ou motif de la sortie, désignation des victimes, bénéficiaires ou adversaires, monnaie dans laquelle est libellé le contrat, première estimation et, sauf dans le cas où la société est réglementairement dispensée de la méthode dossier par dossier, évaluations successives des sommes à payer, mention des réclamations en justice, date et montant des paiements effectués (les sommes payées étant ventilées en principal et en frais accessoires), date et montant des recours et sauvetages perçus, évaluations successives des sommes à recouvrer.
" } }, "LEGIARTI000006819787": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-20", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819787", "URL": "article/LEGI/ARTI/00/00/06/81/97/LEGIARTI000006819787.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R011XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175948", "@fin": "1994-06-11", "#text": "Section III : Tenue de documents relatifs aux contrats, sinistres, réassurances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819787", "@fin": "1987-02-20", "@num": "R342-11", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819788", "@fin": "1994-06-11", "@num": "R342-11", "@etat": "ABROGE", "@debut": "1987-02-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque catégorie ou groupe de sous-catégories donnant lieu à l'établissement d'un état B.10, B.10 bis ou B.10 ter institué par l'article R. 342-17, sauf pour les sous-catégories maladie et marchandises transportées, les sinistres survenus dans l'exercice inventorié sont portés sur une liste à lecture directe indiquant, outre le numéro d'enregistrement prévu à l'article R. 342-10, les éléments suivants :
\n
- sommes payées au cours de l'exercice ;
\n
- éventuellement évaluation des sommes restant à payer, sauf dans le cas où l'entreprise est réglementairement dispensée de la méthode dossier par dossier, ainsi que les totaux desdits éléments.
\n
Les sinistres survenus au cours des exercices antérieurs et qui n'étaient pas réglés à la fin de l'exercice précédent font l'objet de listes analogues comportant, en outre, les évaluations à la fin de l'exercice précédent.
\n
Les recours ou sauvetages donnent lieu à un traitement parallèle.
" } }, "LEGIARTI000006819801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819801", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819801.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R012XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175948", "@fin": "1994-06-11", "#text": "Section III : Tenue de documents relatifs aux contrats, sinistres, réassurances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819801", "@fin": "1994-06-11", "@num": "R342-12", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les traités de réassurance, acceptations, d'une part, cessions et rétrocessions, d'autre part, sont enregistrés par ordre chronologique avec les indications suivantes :
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- numéro d'ordre du traité ;
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- date de signature ;
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- date d'effet ;
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- durée ;
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- nom du cédant, du cessionnaire ou du rétrocessionnaire ;
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- nature des risques objet du traité ;
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- date à laquelle l'effet prend fin ;
\n
- nature du traité.
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Les registres peuvent être tenus à feuillets mobiles.
" } }, "LEGIARTI000006819823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-13", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819823", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R013XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175955", "@fin": "1994-06-11", "#text": "Section IV : Dispositions particulières aux opérations de coassurance, coréassurance et acceptations en réassurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819823", "@fin": "1994-06-11", "@num": "R342-13", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations de coassurance effectuées par une entreprise, directement ou par l'intermédiaire d'un groupement ou d'une association d'entreprises, doivent, pour la quote-part souscrite, être comptabilisées comme des opérations d'assurance directe et sont soumises à toutes les règles applicables à ces dernières.
\n
" } }, "LEGIARTI000006819833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-14", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819833", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R014XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819846", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175955", "@fin": "1994-06-11", "#text": "Section IV : Dispositions particulières aux opérations de coassurance, coréassurance et acceptations en réassurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819833", "@fin": "1994-06-11", "@num": "R342-14", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui participent, à l'intérieur d'organismes communs, à des opérations de compensation, de répartition ou de coréassurance doivent comptabiliser en assurances directes l'intégralité des affaires souscrites directement par elles.
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Lorsque l'intérêt d'une entreprise dans la répartition des affaires centralisées par l'association est supérieur à 20 p. 100, cette entreprise doit comptabiliser la part non conservée par elle sur ses propres souscriptions comme cessions d'affaires directes et enregistrer la part qui lui revient dans les affaires apportées à l'association par les autres entreprises adhérentes comme acceptations. Toutefois elle peut, avec l'accord du commissaire-contrôleur accrédité auprès d'elle, utiliser toute autre méthode évitant la duplication des primes.
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Lorsque son intérêt est inférieur à 20 p. 100, l'entreprise peut comptabiliser l'intégralité de ses propres souscriptions en cessions d'affaires directes, puis prendre en acceptations sa quote-part de l'ensemble des affaires regroupées par l'association. Elle peut aussi adopter toute autre méthode approuvée par le commissaire-contrôleur. Les entreprises doivent être en mesure de justifier les résultats du groupement ou de l'association.
" } }, "LEGIARTI000006819844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-15", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-20", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819844", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819844.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R015XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819823", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819833", "@num": "R342-14", "#text": "Code des assurances - art. R342-14 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175955", "@fin": "1994-06-11", "#text": "Section IV : Dispositions particulières aux opérations de coassurance, coréassurance et acceptations en réassurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819844", "@fin": "1987-02-20", "@num": "R342-15", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819845", "@fin": "1991-07-28", "@num": "R342-15", "@etat": "MODIFIE", "@debut": "1987-02-20", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819846", "@fin": "1994-06-11", "@num": "R342-15", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les groupements ou associations de coassurance ou de coréassurance ne peuvent réunir que des entreprises d'assurance agréées et éventuellement des entreprises de réassurance.
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Ils peuvent prendre l'engagement envers le ministre de l'économie et des finances ainsi qu'envers chacun de leurs adhérents de se soumettre au contrôle institué par l'article L. 310-1 ; de tenir une comptabilité conforme aux règles posées par le présent chapitre ; de calculer conformément aux prescriptions réglementaires les provisions techniques des affaires gérées ; d'adresser annuellement au ministre de l'économie et des finances et aux entreprises adhérentes un compte d'exploitation générale et un compte général de pertes et profits conformes aux comptes 80 et 87, ainsi qu'un état modèle B.10, B.10 bis ou B.10 ter, avec indication des pourcentages afférents à chaque entreprise adhérente, ainsi que tous autres documents nécessaires au contrôle des opérations de coassurance ou de coréassurance qui pourraient être demandés par le ministre de l'économie et des finances.
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Lorsque ces conditions sont remplies, les entreprises adhérentes sont, par dérogation aux articles R. 342-13 et R. 342-14, dispensées de fournir au ministre de l'économie et des finances la justification des chiffres qui leur sont indiqués par le groupement ou l'association, sauf en ce qui concerne le pourcentage de leur participation.
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L'autorisation de bénéficier des dispositions qui précèdent ne peut être retirée que par décision ministérielle visant la totalité des entreprises adhérentes à un groupement ou à une association. Ce retrait est prononcé dès qu'il est établi que le groupement ou l'association n'a pas tenu correctement les engagements qu'il avait pris envers le ministre de l'économie et des finances, ou envers ses adhérents, ou se livre à une activité contraire à l'intérêt des assurés ou à l'intérêt général.
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Si, en outre, le groupement ou l'association apporte des garanties jugées suffisantes par le ministre de l'économie et des finances, notamment en matière de représentation des engagements techniques, les entreprises adhérentes sont elles-mêmes dispensées dans la même mesure de fournir les garanties réglementaires correspondantes.
" } }, "LEGIARTI000006819853": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-16", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819853", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819853.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R016XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175955", "@fin": "1994-06-11", "#text": "Section IV : Dispositions particulières aux opérations de coassurance, coréassurance et acceptations en réassurance.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819853", "@fin": "1994-06-11", "@num": "R342-16", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les acceptations en réassurance, les entreprises qui enregistrent immédiatement en comptabilité tous les éléments reçus de leurs cédants doivent, en l'absence d'informations suffisantes, compenser provisoirement les soldes de tous les comptes incomplets d'un même exercice par une écriture d'attente qui sera contrepassée à l'ouverture de l'exercice suivant.
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En tout état de cause et quel que soit le mode de comptabilisation retenu, lorsque le réassureur non en possession de tous les comptes d'un ou plusieurs traités connaît cependant l'existence d'une perte, celle-ci doit être provisionnée pour son montant prévisible.
" } }, "LEGIARTI000006819888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819888", "URL": "article/LEGI/ARTI/00/00/06/81/98/LEGIARTI000006819888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R018XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000674772", "#text": "Décret 67-236 1967-03-23", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819888", "@fin": "1991-07-28", "@num": "R342-18", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819889", "@fin": "1994-06-11", "@num": "R342-18", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent délivrer à toute personne qui en fait la demande, et moyennant paiement d'une somme qui ne peut excéder trois francs, un compte rendu annuel comprenant les éléments suivants :
\n
- le compte d'exploitation générale ;
\n
- le compte général des pertes et profits ;
\n
- le compte de répartition et d'affectation des résultats ;
\n
- le bilan complété par un extrait de la classe 0 et par le tableau des renseignements concernant les filiales et les participations établi selon le modèle annexé au décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales ;
\n
- les états comptables, financiers ou statistiques dits états A institués par l'article R. 342-17 ;
\n
- sur arrêtés annuels du ministre de l'économie et des finances, une partie ou l'un quelconque, ou plusieurs, ou la totalité des états comptables, financiers ou statistiques dits états B institués par l'article R. 342-17. Ces arrêtés ne peuvent être pris que pour l'ensemble des entreprises pratiquant une même catégorie ou sous-catégorie d'assurance ; ils sont rendus après avis du conseil national des assurances et doivent être publiés au Journal officiel avant le 1er mars de l'année suivant l'exercice auquel ils s'appliquent.
" } }, "LEGIARTI000006819905": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-22", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819905", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819905.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R020XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006798576", "@num": "L328-10", "#text": "Code des assurances - art. L328-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819905", "@fin": "1983-10-22", "@num": "R342-20", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819906", "@fin": "1991-07-28", "@num": "R342-20", "@etat": "MODIFIE", "@debut": "1983-10-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819907", "@fin": "1994-06-11", "@num": "R342-20", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises remettent au ministre de l'économie et des finances, dans les trente jours qui suivent la réunion de leur assemblée générale et au plus tard le 1er août de chaque année, un dossier relatif aux opérations effectuées au cours de l'exercice écoulé. Ce dossier est produit en quatre exemplaires.
\n
Il est certifié par le président du conseil d'administration ou le président du directoire ou le directeur général unique dans les sociétés anonymes, par le directeur et par le président du conseil d'administration dans les sociétés mutuelles ou à forme mutuelle, les unions de mutuelles et les tontines, par le mandataire général ou son représentant légal dans les entreprises étrangères, sous la formule suivante : \"le présent document, comprenant x feuillets numérotés, est certifié, sous les sanctions prévues à l'article L. 328-10 du code des assurances, conforme aux écritures de l'entreprise et aux dispositions du chapitre II du titre IV du livre III du même code\".
\n
Il comprend :
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1° Des renseignements généraux ;
\n
2° Les documents énumérés à l'article R. 342-17.
" } }, "LEGIARTI000006819916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-21", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-04-29", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819916", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819916.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R021XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006796334", "@num": "L310-5", "#text": "Code des assurances - art. L310-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796919", "@num": "L321-1", "#text": "Code des assurances - art. L321-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819916", "@fin": "1988-04-29", "@num": "R342-21", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819917", "@fin": "1991-07-28", "@num": "R342-21", "@etat": "MODIFIE", "@debut": "1988-04-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819918", "@fin": "1993-03-26", "@num": "R342-21", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819919", "@fin": "1994-06-11", "@num": "R342-21", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les renseignements généraux du dossier annuel à produire au ministre de l'économie et des finances par les entreprises françaises sont les suivants :
\n
a) La raison sociale de l'entreprise, son adresse, la date de sa constitution, les modifications apportées aux statuts en cours d'exercice, et, si de telles modifications sont intervenues, un exemplaire à jour des statuts.
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b) Les nom, date et lieu de naissance, nationalité et domicile des membres du conseil d'administration ou du directoire et du personnel de direction ; les professions des membres du conseil d'administration ou du directoire et les grades ou fonctions du personnel de direction.
\n
c) La raison sociale de la société-mère s'il y a lieu, et la liste des filiales.
\n
d) La liste des branches pratiquées en France, l'année du début de l'exploitation et la date des agréments administratifs dans les termes de l'article L. 321-1.
\n
e) La liste des pays où l'entreprise travaille et des branches qu'elle y pratique, la date de l'agrément pour les autorités de contrôle de ces pays si cet agrément existe, et l'année du début de l'exploitation.
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f) Un tableau indiquant les ventes et les achats de portefeuilles de contrats effectués au cours de l'exercice, les modifications apportées aux branches exploitées en France et dans les autres pays ou territoires.
\n
g) La liste des accords en vigueur en matière de tarifs, de conditions générales des contrats, d'organisation professionnelle, de concurrence ou de gestion financière mentionnés à l'article L. 310-5, ainsi que la liste des accords administratifs ou commerciaux avec d'autres entreprises d'assurance, de réassurance ou de capitalisation.
\n
h) Les obligations et les autres emprunts émis au cours de l'exercice, les remboursements et amortissements effectués.
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i) La liste des personnes physiques ou morales qui se sont portées caution pour l'entreprise.
\n
j) Le rapport du conseil d'administration ou ceux du directoire et du conseil de surveillance et les rapports des commissaires de surveillance à l'assemblée des actionnaires ou associés.
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k) Une déclaration aux termes de laquelle l'entreprise ne s'est portée caution pour aucune personne physique ou morale, ou, dans le cas contraire, le nom des personnes pour lesquelles l'entreprise s'est portée caution, et le montant des engagements garantis ; une déclaration aux termes de laquelle l'entreprise n'a pris aucun engagement de vente ou d'achat à terme et n'a signé aucune promesse d'achat ou de vente, ou, dans le cas contraire, la déclaration du montant des engagements de cette nature souscrits restant en cours au 31 décembre.
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l) Une déclaration analogue concernant les cas de coassurance et de coréassurance comportant solidarité entre les assureurs ou les réassureurs.
\n
m) Un tableau indiquant les modifications apportées au cours de l'exercice :
\n
- au capital social (versements, appels, augmentations ou réductions, remboursements) ;
\n
- au fonds d'établissement, aux amortissements réalisés sur l'emprunt pour fonds d'établissement.
\n
n) Un tableau indiquant l'effectif, au dernier jour de l'exercice, du personnel salarié de l'entreprise en France, ventilé en \"personnel de direction et cadres\", \"inspecteurs du cadre\", \"agents de maîtrise\", \"employés\", \"autres producteurs salariés\", \"total du personnel salarié en France\", l'effectif du personnel salarié employé à l'étranger, le total du personnel salarié, ainsi que le nombre d'agents généraux en France.
" } }, "LEGIARTI000006819928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-22", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-04-29", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819928", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R022XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006796334", "@num": "L310-5", "#text": "Code des assurances - art. L310-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796919", "@num": "L321-1", "#text": "Code des assurances - art. L321-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797033", "@num": "L321-2", "#text": "Code des assurances - art. L321-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819928", "@fin": "1988-04-29", "@num": "R342-22", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819929", "@fin": "1991-07-28", "@num": "R342-22", "@etat": "MODIFIE", "@debut": "1988-04-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819930", "@fin": "1993-03-26", "@num": "R342-22", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819931", "@fin": "1994-06-11", "@num": "R342-22", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les renseignements généraux du dossier annuel à produire au ministre de l'économie et des finances par les entreprises étrangères agréées en France sont les suivants :
\n
a) La raison sociale de l'entreprise, la date de sa constitution, l'adresse de son siège social et de son siège spécial pour la France, et s'il y a lieu, la date d'agrément spécial dans les termes de l'article L. 321-2.
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b) Les nom, domicile, nationalité et profession des membres du conseil d'administration, des directeurs et du mandataire général ou de son représentant légal ; la date de l'acceptation du mandataire général.
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c) La raison sociale de la société-mère s'il y a lieu, et la liste des filiales.
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d) Un tableau indiquant les modifications apportées au cours de l'exercice au capital social et aux fonds sociaux.
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e) Un bilan et un compte de pertes et profits pour l'ensemble des opérations.
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En outre, les renseignements suivants doivent être fournis en ce qui concerne les opérations effectuées par le siège spécial pour la France :
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f) La liste des branches exploitées, l'année du début de l'exploitation et la date des agréments administratifs dans les termes de l'article L. 321-1.
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g) Un tableau indiquant les ventes et les achats de portefeuilles de contrats effectués au cours de l'exercice, les modifications aux branches exploitées sur le territoire de la République française.
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h) La liste des accords conclus avec d'autres entreprises d'assurance en matière de tarifs, de conditions générales des contrats, d'organisation professionnelle, de concurrence ou de gestion financière mentionnés à l'article L. 310-5, ainsi que la liste des accords administratifs ou commerciaux avec d'autres entreprises d'assurance, de réassurance ou de capitalisation.
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i) Les obligations et les autres emprunts émis au cours de l'exercice, les remboursements et les amortissements effectués.
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j) La liste des personnes physiques ou morales qui se sont portées caution pour l'entreprise.
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k) Une déclaration aux termes de laquelle l'entreprise ne s'est portée caution pour aucune personne physique ou morale ou, dans le cas contraire, le nom des personnes pour lesquelles l'entreprise s'est portée caution et le montant des engagements garantis ; une déclaration aux termes de laquelle l'entreprise n'a pris aucun engagement de vente ou d'achat à terme et n'a signé aucune promesse d'achat ou de vente, ou, dans le cas contraire, la déclaration du montant des engagements de cette nature souscrits restant en cours au 31 décembre.
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l) Une déclaration relative aux engagements pris par l'entreprise si celle-ci pratique des opérations de coassurance ou de coréassurance comportant solidarité entre les assureurs ou les réassureurs.
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m) Un tableau indiquant l'effectif, au dernier jour de l'exercice, du personnel salarié de l'entreprise en France, ventilé en \"personnel de direction et cadres\", \"inspecteurs du cadre\", \"agents de maîtrise\", \"employés\", \"autres producteurs salariés\", \"total du personnel salarié en France\", ainsi que le nombre d'agents généraux en France.
" } }, "LEGIARTI000006819940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-28", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819940", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R023XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 23", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006789033", "@num": "A344-10", "#text": "Code des assurances - art. A344-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789045", "@num": "A344-12", "#text": "Code des assurances - art. A344-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789051", "@num": "A344-13", "#text": "Code des assurances - art. A344-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789061", "@num": "A344-15", "#text": "Code des assurances - art. A344-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006788997", "@num": "A344-6", "#text": "Code des assurances - art. A344-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789011", "@num": "A344-7", "#text": "Code des assurances - art. A344-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789017", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789017", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789021", "@num": "A344-8", "#text": "Code des assurances - art. A344-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789024", "@num": "A344-9", "#text": "Code des assurances - art. A344-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819612", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819940", "@fin": "1991-07-28", "@num": "R342-23", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819941", "@fin": "1994-06-11", "@num": "R342-23", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent adresser trimestriellement au ministre de l'économie et des finances un état abrégé de représentation des provisions techniques dont le modèle et les conditions de production sont fixés par arrêté.
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" } }, "LEGIARTI000006819950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-24", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-02-20", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819950", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X342R024XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 24", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006819367", "@num": "R341-1", "#text": "Code des assurances - art. R*341-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175961", "@fin": "1994-06-11", "#text": "Section V : Comptes rendus à établir et documents à adresser au ministre de l'économie et des finances.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819950", "@fin": "1987-02-20", "@num": "R342-24", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819951", "@fin": "1994-06-11", "@num": "R342-24", "@etat": "ABROGE", "@debut": "1987-02-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises doivent tenir à la disposition des commissaires contrôleurs accrédités auprès d'elles, quinze jours au moins avant la réunion de l'assemblée générale chargée de statuer sur l'approbation des comptes, tous les éléments comptables et statistiques nécessaires à l'établissement des états A 1, B 10, B 10 bis et B 10 ter prévus à l'article R. 342-17.
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" } }, "LEGIARTI000006819988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006819988", "URL": "article/LEGI/ARTI/00/00/06/81/99/LEGIARTI000006819988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006820016", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175975", "@fin": "1994-06-11", "#text": "Section I : Le cadre comptable.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819988", "@fin": "1994-06-11", "@num": "R343-1", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les classes du cadre comptable sont numérotées de 1 à 8 et 0. Chaque classe comporte des comptes principaux (dont le deuxième chiffre est numéroté de 0 à 9). Les comptes principaux sont eux-mêmes subdivisés en comptes divisionnaires (trois chiffres) à leur tour ventilés en sous-comptes (quatre chiffres dont le dernier est également numéroté de 0 à 9). Les chiffres qui codifient les comptes se lisent toujours à partir de la gauche.
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Les classes du cadre comptable sont aménagées de manière à séparer :
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Les comptes du bilan (classes 1 à 5).
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Les comptes de gestion (classes 6 et 7).
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Les comptes de résultats (classe 8).
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Les comptes spéciaux (classe 0).
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A cet effet, elles se présentent ainsi :
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1. - Comptes de capitaux permanents.
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2. - Comptes de valeurs immobilisées.
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3. - Comptes de provisions techniques.
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4. - Comptes de tiers.
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5. - Comptes financiers.
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6. - Comptes de charges par nature.
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7. - Comptes de produits par nature.
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8. - Comptes de résultats.
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0. - Comptes spéciaux.
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Les éléments constitutifs des coûts et résultats font l'objet d'états ou tableaux annexes fixés par arrêté.
" } }, "LEGIARTI000006820011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820011", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820011.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la Sécurité sociale L4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188188", "@fin": "1994-06-11", "#text": "Classe 0.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", 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{ "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes spéciaux.
\n
00. Engagements en faveur de l'entreprise.
\n
000. Avals, cautions, garanties contractuels reçus.
\n
001. Avals, cautions, garanties légaux dont bénéficie l'entreprise. Autres engagements reçus par l'entreprise.
\n
009. Créditeurs éventuels.
\n
01. Engagements à la charge de l'entreprise.
\n
010. Avals, cautions et garanties contractuels donnés par l'entreprise.
\n
0100. Garantie de rachat de créances hypothécaires ou de financement de prêts hypothécaires.
\n
0101. Garantie d'acquisition d'immeubles d'habitation.
\n
01010. Habitations neuves.
\n
01011. Habitations anciennes.
\n
0102. Garantie d'acquisition d'immeubles commerciaux et industriels.
\n
0103. Garantie d'acquisition de titres représentatifs d'immeubles d'habitation.
\n
01030. Habitations neuves.
\n
01031. Habitations anciennes.
\n
0104. Garantie d'acquisition de titres représentatifs d'immeubles commerciaux et industriels.
\n
0105. Filiales.
\n
0106. Garantie de rachat d'obligations.
\n
0107. Divers.
\n
011. Avals, cautions et garanties légaux à la charge de l'entreprise.
\n
012. Engagements contractuels de solidarité.
\n
0120. Pour participation à une association ou un groupement de coassurance ou de coréassurance.
\n
013. Engagements légaux de solidarité.
\n
014. Engagements contractuels résultant de l'inexécution d'un contrat.
\n
015. Engagements légaux résultant de l'inexécution d'un contrat.
\n
016. Autres engagements contractuels.
\n
017. Autres engagements légaux.
\n
0170. Droits d'adhésion non remboursés.
\n
019. Débiteurs éventuels.
\n
03. Autres charges envers des tiers.
\n
035. Filiales.
\n
037. Divers.
\n
039. Débiteurs éventuels.
\n
05. Plan d'investissement intéressant l'entreprise.
\n
052. Opérations immobilières.
\n
057. Divers.
\n
059. Montant des investissements projetés.
\n
07. Biens détenus par l'entreprise.
\n
070. Valeurs déposées par les administrateurs.
\n
072. Valeurs déposées par les agents.
\n
074. Valeurs déposées par d'autres tiers.
\n
079. Propriétaires des valeurs.
\n
09. Valeurs appartenant à des institutions de prévoyance régies par l'article L. 4 du code de sécurité sociale.
\n
090. Valeurs.
\n
099. Institutions propriétaires de valeurs.
" } }, "LEGIARTI000006820015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820015", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820015.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006816590", "@num": "R332-19", "#text": "Code des assurances - art. 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"LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les classes mentionnées à l'article R. 343-1 sont les suivantes :
\n
Comptes de capitaux permanents.
\n
10. Capital.
\n
100. Capital social.
\n
1000. Capital appelé.
\n
1001. Capital non appelé.
\n
101. Fonds d'établissement.
\n
1010. Fonds constitué.
\n
1016. Part restant à rembourser de l'emprunt pour fonds d'établissement.
\n
102. Fonds national complémentaire.
\n
11. Réserves.
\n
110. Primes d'émission.
\n
112. Réserves statutaires.
\n
113. Réserve spéciale des plus-values nettes à long terme.
\n
114. Réserves provenant de subventions d'équipement.
\n
115. Réserves facultatives.
\n
1150. Plus-values réinvesties affectées à l'amortissement.
\n
1151. Plus-values à réinvestir.
\n
1152. Amortissement exceptionnel de l'article 39 quinquies b du code général des impôts.
\n
1159. Divers.
\n
116. Réserves de renouvellement des immobilisations.
\n
118. Réserves spéciales de réévaluation.
\n
119. Réserves pour cautionnements.
\n
12. Report à nouveau.
\n
13. Réserves réglementaires.
\n
130. Réserve pour remboursement de l'emprunt pour fonds d'établissement.
\n
132. Réserve de garantie.
\n
134. Réserve pour fluctuations de change.
\n
135. Réserve de capitalisation.
\n
136. Provision pour investissement (participation des salariés). 14. Subventions d'équipement reçues.
\n
141. Subventions reçues.
\n
147. Subventions inscrites à pertes et profits.
\n
15. Provisions pour pertes et charges.
\n
150. Provision pour garantie des moins-values sur titres gérés. 154. Provision pour avances de commissions reçues des réassureurs.
\n
155. Provisions pour litiges et autres risques.
\n
1550. Provisions pour litiges.
\n
1556. Provisions pour amendes et pénalités.
\n
1557. Provisions pour pertes de change.
\n
156. Provision pour participation des salariés aux fruits de l'expansion.
\n
157. Provisions pour charges à répartir sur plusieurs exercices. 1570. Provisions pour grosses réparations.
\n
158. Provisions pour régimes de prévoyance du personnel.
\n
159. Etranger.
\n
1599. Provision pour perte de cautionnement.
\n
16. Emprunts et autres dettes à plus d'un an.
\n
160. Obligations et bons.
\n
162. Emprunts pour cautionnement.
\n
1620. En France.
\n
1629. A l'étranger.
\n
163. Autres emprunts.
\n
1630. En France.
\n
1639. A l'étranger.
\n
164. Fonds de participation des salariés.
\n
165. Avances reçues et comptes courants bloqués.
\n
166. Dettes pour dépôts de garantie en espèces des agents généraux.
\n
167. Dettes pour dépôts de garantie en espèces des assurés.
\n
168. Dettes pour cautionnements et autres dépôts de garantie reçus en espèces.
\n
1680. Cautionnements.
\n
1685. Dépôts des locataires.
\n
1688. Divers.
\n
169. Avances de l'Etat.
\n
17. Comptes de liaison des établissements et succursales.
\n
18. Dettes pour valeurs et espèces remises par les cessionnaires et rétrocessionnaires en représentation d'engagements techniques.
\n
182. Valeurs mobilières.
\n
185. Espèces.
\n
102. Immobilisations couvrant les provisions techniques et les cautionnements.
\n
1920. Immobilisations estimées d'après les règles de l'article R. 332-19.
\n
1921. Immobilisations estimées d'après les règles des articles R. 332-20 et R. 332-21.
\n
1926. Cautionnements.
\n
195. Titres de placement non énumérés aux articles R. 332-2 et R. 332-9.
\n
197. Immobilisations garantissant les engagements envers des institutions de prévoyance ou couvrant les fonds de placements gérés par l'entreprise.
" } }, "LEGIARTI000006820017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820017", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAG" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006816907", "@num": "R*332-33", "#text": "Code des assurances - art. R*332-33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R332-33, R322-9, R322-76", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176915", "@fin": "1985-04-30", "#text": "Section II : Liste des comptes Classe 2.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes de valeurs immobilisées.
\n
20. Frais de constitution.
\n
200. Frais de constitution.
\n
2008. Amortissement.
\n
201. Frais d'établissement.
\n
2010. Frais de prospection.
\n
2011. Frais de recherches.
\n
2012. Frais d'études.
\n
2013. Frais de publicité.
\n
2018. Amortissement.
\n
202. Frais d'augmentation de capital ou de fonds d'établissement ou de fonds social complémentaire.
\n
2020. Frais.
\n
2028. Amortissement.
\n
203. Frais d'émission d'obligations.
\n
2030. Frais.
\n
2038. Amortissement.
\n
204. Frais d'acquisition des immobilisations.
\n
2040. Terrains non construits.
\n
2042. Immeubles bâtis.
\n
2047. Immobilisations incorporelles.
\n
2048. Amortissement.
\n
20480. Terrains non construits.
\n
20482. Immeubles bâtis.
\n
20487. Immobilisations incorporelles.
\n
205. Frais d'acquisition des contrats, précomptés.
\n
2050. Commissions à amortir sur affaires directes (art. R. 332-33).
\n
2051. Compte spécial à amortir sur affaires directes (art. R. 322-9 et R. 322-76).
\n
2053. Commissions à amortir sur autres affaires.
\n
2057. Commissions à amortir sur acceptations.
\n
2058. Amortissement.
\n
20580. Commissions à amortir sur affaires directes (art. R. 332-33).
\n
20581. Compte spécial à amortir sur affaires directes (art. R. 322-9 et R. 322-76).
\n
20583. Commissions à amortir sur autres affaires.
\n
20587. Commissions à amortir sur acceptations.
\n
206. Primes de remboursement des obligations émises par l'entreprise.
\n
2060. Primes.
\n
2068. Amortissement.
\n
209. Frais d'acquisition des immobilisations d'exploitation.
\n
2094. Frais d'acquisition.
\n
2098. Amortissement.
\n
21. Immobilisations en France.
\n
210. Terrains non construits.
\n
2100. Terrains.
\n
2102. Forêts et exploitations rurales.
\n
2109. Provision pour dépréciation des terrains.
\n
21090. Terrains.
\n
21092. Forêts et exploitations rurales.
\n
212. Immeubles bâtis.
\n
2120. Immeubles.
\n
2128. Amortissement.
\n
2129. Provision pour dépréciation.
\n
213. Parts et actions de sociétés immobilières non cotées.
\n
2131. Partie libérée des parts et actions de sociétés immobilières.
\n
2132. Partie non libérée des parts et actions de sociétés immobilières.
\n
2138. Amortissement.
\n
2139. Provision pour dépréciation.
\n
214. Matériel.
\n
2140. Matériels électroniques et mécanographiques.
\n
2142. Autres matériels.
\n
2148. Amortissement.
\n
215. Matériel de transport.
\n
2150. Véhicules automobiles.
\n
2158. Amortissement.
\n
216. Autres immobilisations corporelles.
\n
2160. Mobilier et matériel de bureau.
\n
2162. Agencements, aménagements, installations.
\n
2168. Amortissement.
\n
218. Immobilisations incorporelles.
\n
2180. Fonds de commerce et droit au bail.
\n
2189. Provision pour dépréciation.
\n
219. Immobilisations d'exploitation.
\n
2190. Terrains non construits.
\n
21902. Terrains divers.
\n
21904. Terrains pour oeuvres sociales.
\n
21909. Provision pour dépréciation.
\n
2192. Immeubles bâtis.
\n
21920. Siège social.
\n
21921. Bureaux décentralisés.
\n
21922. Divers.
\n
21924. Immeubles pour oeuvres sociales.
\n
21928. Amortissement.
\n
21929. Provision pour dépréciation.
\n
2193. Parts et actions de sociétés immobilières.
\n
21931. Partie libérée.
\n
21932. Partie non libérée.
\n
21938. Amortissement.
\n
21939. Provision pour dépréciation.
\n
2198. Immobilisations incorporelles.
\n
21981. Immobilisations diverses.
\n
21989. Provision pour dépréciation.
\n
22. Immobilisations en cours en France.
\n
220. Terrains affectés à une construction en cours.
\n
2200. Terrains.
\n
2209. Provision pour dépréciation des terrains.
\n
222. Immeubles en cours de construction.
\n
2220. Immeubles.
\n
2229. Provision pour dépréciation des immeubles.
\n
223. Parts et actions de sociétés immobilières (immeubles en cours).
\n
2231. Partie libérée des parts et actions de sociétés immobilières.
\n
2232. Partie non libérée des parts et actions de sociétés immobilières.
\n
2239. Provision pour dépréciation.
\n
224. Avances aux sociétés immobilières.
\n
228. Avances et acomptes sur commandes d'immobilisations.
\n
229. Immobilisations d'exploitation.
\n
2290. Terrains.
\n
2292. Immeubles bâtis.
\n
2293. Parts et actions de sociétés immobilières.
\n
2299. Provision pour dépréciation.
" } }, "LEGIARTI000006820019": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820019", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820019.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188880", "@fin": "1994-06-11", "#text": "Classe 2.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
23. Valeurs mobilières détenues en France et admises en représentation des provisions techniques, appartenant à l'entreprise (autres que les titres de participation).
\n
230. Valeurs de l'Etat français cotées.
\n
231. Valeurs françaises des secteurs public et semi-public cotées.
\n
232. Autres valeurs françaises cotées (bons et obligations).
\n
233. Autres valeurs françaises cotées (actions).
\n
234. Parts de sociétés d'investissement à capital variable.
\n
2341. SICAV d'obligations.
\n
2346. Autres SICAV.
\n
235. Valeurs des sous-catégories d'assurance à capital variable. 236. Valeurs étrangères cotées (bons et obligations).
\n
237. Valeurs étrangères cotées (actions).
\n
238. Autres valeurs.
\n
2381. Admises sans limitation.
\n
2386. Admises avec limitation.
\n
239. Provision pour dépréciation des valeurs mobilières.
\n
24. Prêts et effets assimilés en France admis en représentation des provisions techniques.
\n
240. Bons du Trésor et autres valeurs à court ou moyen terme autorisées.
\n
241. Prêts hypothécaires.
\n
242. Effets représentatifs de créances hypothécaires.
\n
243. Prêts aux départements et aux communes.
\n
244. Prêts aux organismes H.L.M. et divers, garantis en totalité par les départements et communes.
\n
245. Prêts garantis par des péages des ports autonomes et chambres de commerce.
\n
246. Prêts aux entreprises industrielles et commerciales.
\n
247. Avances sur polices.
\n
248. Autres prêts.
\n
249. Provision pour dépréciation des prêts.
\n
25. Titres de participation détenus en France.
\n
250. Titres cotés - partie libérée.
\n
2500. Actions de sociétés françaises d'assurance.
\n
2501. Parts et actions de sociétés immobilières.
\n
2502. Parts et actions de sociétés immobilières d'investissement.
\n
2503. Actions de sociétés d'investissements mobiliers.
\n
2504. Autres valeurs françaises.
\n
2505. Actions de sociétés étrangères d'assurance.
\n
2506. Parts et actions de sociétés immobilières à l'étranger. 2507. Actions de sociétés d'investissement à l'étranger.
\n
2508. Autres valeurs étrangères.
\n
251. Titres non cotés - partie libérée.
\n
2510. Actions de sociétés françaises d'assurance.
\n
2513. Actions de sociétés d'investissements mobiliers.
\n
2514. Autres valeurs françaises.
\n
2515. Actions de sociétés étrangères d'assurance.
\n
2516. Parts et actions de sociétés immobilières à l'étranger. 2517. Actions de sociétés d'investissement à l'étranger.
\n
2518. Autres valeurs étrangères.
\n
252. Parts de sociétés d'investissement à capital variable.
\n
2521. SICAV d'obligations.
\n
2526. Autres SICAV.
\n
253. Valeurs des sous-catégories d'assurance à capital variable. 254. Parts dans les associations, syndicats, groupements d'intérêts économiques et organismes divers.
\n
255. Parts de sociétés à responsabilité limitée ou en commandite simple.
\n
256. Titres cotés - partie non libérée.
\n
2560. Actions de sociétés françaises d'assurance.
\n
2561. Parts et actions de sociétés immobilières.
\n
2562. Parts et actions de sociétés immobilières d'investissement.
\n
2563. Actions de sociétés d'investissements mobiliers.
\n
2564. Autres valeurs françaises.
\n
2565. Actions de sociétés étrangères d'assurance.
\n
2566. Parts et actions de sociétés immobilières à l'étranger. 2567. Actions de sociétés d'investissement à l'étranger.
\n
2568. Autres valeurs étrangères.
\n
257. Titres non cotés - partie non libérée.
\n
2570. Actions de sociétés françaises d'assurance.
\n
2573. Actions de sociétés d'investissements mobiliers.
\n
2574. Autres valeurs françaises.
\n
2575. Actions de sociétés étrangères d'assurance.
\n
2576. Parts et actions de sociétés immobilières à l'étranger. 2577. Actions de sociétés d'investissement à l'étranger.
\n
2578. Autres valeurs étrangères.
\n
259. Provision pour dépréciation des titres de participation.
\n
26. Dépôts et cautionnements en France.
\n
260. Dépôts de garantie effectués en espèces par l'entreprise. 261. Cautionnements relatifs aux opérations d'assurance.
\n
2612. Valeurs mobilières.
\n
2615. Espèces.
\n
262. Cautionnement de réciprocité des entreprises étrangères.
\n
2622. Valeurs mobilières.
\n
2625. Espèces.
\n
263. Créances pour valeurs ou espèces déposées chez les cédants en représentation des engagements techniques.
\n
2630. Valeurs mobilières.
\n
26300. Estimation au prix d'achat.
\n
26301. Différence d'estimation.
\n
2635. Espèces.
\n
264. Valeurs grevées d'hypothèques ou remises par l'entreprise en garantie d'opérations autres que les acceptations.
\n
266. Consignations à la caisse des dépôts et consignations.
\n
269. Provision pour dépréciation des actifs déposés en cautionnements.
\n
27. Valeurs garantissant les engagements envers des institutions de prévoyance ou couvrant les fonds de placements gérés par l'entreprise, en France.
\n
271. Immobilisations.
\n
2710. Terrains non construits.
\n
2712. Immeubles bâtis.
\n
2713. Parts et actions de sociétés immobilières.
\n
272. Immobilisations en cours.
\n
2720. Terrains non construits.
\n
2722. Immeubles en cours de construction.
\n
2723. Parts et actions de sociétés immobilières.
\n
2728. Avances et acomptes sur commandes d'immobilisations.
\n
273. Valeurs mobilières autres que les titres de participation de l'entreprise.
\n
2730. Valeurs de l'Etat français cotées.
\n
2731. Valeurs françaises des secteurs public et semi-public cotées.
\n
2732. Autres valeurs françaises cotées (bons et obligations). 2733. Autres valeurs françaises cotées (actions).
\n
2734. Parts de sociétés d'investissement à capital variable.
\n
2736. Valeurs étrangères cotées (bons et obligations).
\n
2737. Valeurs étrangères cotées (actions).
\n
2738. Autres valeurs.
\n
274. Prêts et effets assimilés.
\n
2740. Bons du Trésor et autres valeurs à court ou moyen terme autorisées.
\n
2741. Prêts hypothécaires.
\n
2742. Effets représentatifs de créances hypothécaires.
\n
2743. Prêts aux départements et aux communes.
\n
2744. Prêts aux organismes H.L.M. et divers, garantis en totalité par les départements et communes.
\n
2745. Prêts garantis par des péages des ports autonomes et chambres de commerce.
\n
2746. Prêts aux entreprises industrielles et commerciales.
\n
2748. Autres prêts.
\n
275. Titres de participation.
\n
2750. Titres cotés, partie libérée.
\n
2751. Titres non cotés, partie libérée.
\n
2752. Parts de sociétés d'investissement à capital variable.
\n
2754. Parts dans les associations, syndicats, groupements d'intérêts économiques et organismes divers.
\n
2755. Parts de sociétés à responsabilité limitée ou en commandite simple.
\n
2756. Titres cotés, partie non libérée.
\n
2757. Titres non cotés, partie non libérée.
\n
276. Dépôts et cautionnements.
\n
279. Provision pour dépréciation.
" } }, "LEGIARTI000006820022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820022", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820022.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAL" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188880", "@fin": "1994-06-11", "#text": "Classe 2.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
28 Valeurs immobilisées à l'étranger.
\n
280. Frais d'établissement.
\n
2805. Frais d'acquisition des contrats précomptés.
\n
2807. Divers.
\n
281. Immobilisations.
\n
2810. Terrains.
\n
2812. Immeubles.
\n
2813. Parts et actions de sociétés immobilières.
\n
2814. Matériel.
\n
2815. Matériel de transport.
\n
2816. Autres immobilisations corporelles.
\n
2818. Immobilisations incorporelles.
\n
2819. Immobilisations d'exploitation.
\n
282. Immobilisations en cours.
\n
2820. Terrains.
\n
2822. Immeubles bâtis.
\n
2823. Parts et actions de sociétés immobilières.
\n
2828. Avances et acomptes sur commandes d'immobilisations.
\n
2829. Immobilisations d'exploitation.
\n
283. Autres valeurs mobilières admises en représentation des provisions techniques, appartenant à l'entreprise.
\n
2830. Fonds d'Etats.
\n
2838. Autres valeurs.
\n
284. Prêts admis en représentation des engagements techniques à l'étranger.
\n
285. Titres de participation.
\n
286. Dépôts et cautionnements.
\n
2860. Dépôts de garantie effectués en espèces.
\n
2861. Cautionnements relatifs aux opérations d'assurance.
\n
2863. Créances pour valeurs ou espèces déposées chez les cédants en représentation des engagements techniques.
\n
28630. Valeurs mobilières.
\n
286300. Estimation au prix d'achat.
\n
286301. Différence d'estimation.
\n
28635. Espèces.
\n
2864. Valeurs remises en garantie d'opérations autres que les acceptations.
\n
288. Amortissement.
\n
289. Provision pour dépréciation.
\n
29. Valeurs remises par les réassureurs et immatriculées au nom de l'entreprise.
\n
291. Immobilisations en France.
\n
293. Valeurs mobilières en France.
\n
2930. Valeurs de l'Etat français cotées.
\n
2931. Valeurs françaises des secteurs public et semi-public cotées.
\n
2932. Autres valeurs françaises cotées (bons et obligations). 2933. Autres valeurs françaises cotées (actions).
\n
2934. Parts de sociétés d'investissement à capital variable.
\n
29341. SICAV d'obligations.
\n
29346. Autres SICAV.
\n
2936. Valeurs étrangères cotées (bons et obligations).
\n
2937. Valeurs étrangères cotées (actions).
\n
2938. Autres valeurs.
\n
29381. Admises sans limitation.
\n
29386. Admises avec limitation.
\n
294. Prêts et effets assimilés en France.
\n
295. Titres de participation du cédant détenus en France.
\n
298. Immobilisations à l'étranger.
" } }, "LEGIARTI000006820025": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820025", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820025.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAO" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188926", "@fin": "1994-06-11", "#text": "Classe 3.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes de provisions techniques.
\n
31 Provisions techniques des opérations d'assurance directe vie en France.
\n
310 Primes.
\n
3104 Provisions mathématiques.
\n
3105 Virements de provisions.
\n
315 Sinistres.
\n
3150 Pour sinistres à payer.
\n
3152 Pour capitaux et arrérages à payer.
\n
3153 Pour rachats à payer.
\n
3158 Pour participation aux excédents.
\n
32 Provisions techniques des opérations d'assurance directe dommages, RC et risques divers.
\n
320 Primes.
\n
3200 Pour risques en cours : primes émises par anticipation. 3201 Pour risques en cours : autres primes.
\n
3205 Pour risques croissants.
\n
3206 Pour égalisation.
\n
3207 Autres provisions.
\n
3208 Pour ristournes à payer aux assurés.
\n
3209 Pour annulation de primes.
\n
325 Sinistres.
\n
3250 Pour sinistres à payer.
\n
3254 Provisions mathématiques.
\n
3257 Autres provisions.
\n
32570 Appareils de prothèse.
\n
32571 Provisions diverses.
\n
3258 Pour participation aux excédents.
\n
3259 Prévisions de recours à encaisser.
\n
33 Provisions techniques spéciales des autres affaires en France. 330 Primes.
\n
3304 Provisions techniques spéciales.
\n
3305 Virements de provisions.
\n
335 Sinistres.
\n
3350 Pour sinistres à payer.
\n
3252 Pour capitaux et arrérages à payer.
\n
3353 Pour rachats à payer.
\n
3357 Autres provisions.
\n
3358 Pour participation aux excédents.
\n
34 Provisions techniques des acceptations vie en France.
\n
340 Primes.
\n
345 Sinistres.
\n
35 Provisions techniques des acceptations dommages, RC et risques divers en France.
\n
350 Primes.
\n
355 Sinistres.
\n
36 Provisions techniques des acceptations autres affaires en France.
\n
360 Primes.
\n
365 Sinistres.
\n
37 Engagements envers les institutions de prévoyance ou relatifs aux fonds de placements gérés par l'entreprise.
\n
38 Provisions techniques à l'étranger.
\n
381 Opérations d'assurance directe vie.
\n
3810 Primes.
\n
3815 Sinistres.
\n
382 Opérations d'assurance directe dommages, RC et risques divers.
\n
3820 Primes.
\n
3825 Sinistres.
\n
384 Acceptations vie.
\n
3840 Primes.
\n
3845 Sinistres.
\n
385 Acceptations dommages, RC et risques divers.
\n
3850 Primes.
\n
3855 Sinistres.
\n
39 Part des cessionnaires et rétrocessionnaires dans les provisions techniques.
\n
391 Opérations d'assurance directe vie en France.
\n
3910 Primes.
\n
3915 Sinistres.
\n
392 Opérations d'assurance directe, dommages, RC et risques divers en France.
\n
3920 Primes.
\n
39201 Pour risques en cours et provisions divers.
\n
39208 Pour ristournes à payer aux assurés.
\n
39209 Pour annulation de primes.
\n
3925 Sinistres.
\n
3951 Pour sinistres à payer et provisions diverses.
\n
39259 Prévision de recours à encaisser.
\n
393 Autres affaires en France.
\n
3930 Primes.
\n
3935 Sinistres.
\n
394 Acceptations vie en France.
\n
3940 Primes.
\n
3945 Sinistres.
\n
395 Acceptations dommages, RC et risques divers en France.
\n
3950 Primes.
\n
3955 Sinistres.
\n
396 Acceptations autres affaires en France.
\n
3960 Primes.
\n
3965 Sinistres.
\n
398 Opérations à l'étranger.
\n
3981 Opérations d'assurance directe vie.
\n
39810 Primes.
\n
39815 Sinistres.
\n
3982 Opérations d'assurance directe dommages, RC et risques divers.
\n
39820 Primes.
\n
39825 Sinistres.
\n
3984 Acceptations vie.
\n
39840 Primes.
\n
39845 Sinistres.
\n
3985 Acceptations dommages, RC et risques divers.
\n
39850 Primes.
\n
39855 Sinistres.
" } }, "LEGIARTI000006820026": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820026", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820026.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAP" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188929", "@fin": "1994-06-11", "#text": "Classe 4.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes de tiers.
\n
40 Réassureurs, cédants, coassureurs.
\n
400, 401, 402, 403 Comptes courants des cessionnaires et rétrocessionnaires.
\n
4000 Soldes débiteurs.
\n
4001 Soldes créditeurs.
\n
4002.
\n
4039.
\n
400, 405, 406, 407 Comptes courants des cédants et rétrocédants.
\n
4040 Soldes débiteurs.
\n
4041 Soldes créditeurs.
\n
4042.
\n
4079.
\n
408 Comptes courants des coassureurs.
\n
4080 Soldes débiteurs.
\n
4081 Soldes créditeurs.
\n
4082.
\n
4089.
\n
409 Provision pour dépréciation des comptes des réassureurs, cédants, coassureurs.
\n
41 Assurés et courtiers, agents généraux et autres producteurs.
\n
410 Comptes avec les agents généraux, les courtiers et autres producteurs, en France.
\n
4100 Assurances directes.
\n
4104 Autres affaires.
\n
411 Créances sur les assurés, agents généraux, courtiers et autres producteurs et dettes envers eux (passant par le compte 410), en France.
\n
4110 Primes (brutes de commissions) nettes de taxes, sur affaires directes.
\n
4111 Primes (brutes de commissions) nettes de taxes, sur autres affaires.
\n
4112 Commission sur primes, affaires directes.
\n
4113 Commissions sur primes, autres affaires.
\n
4114 Taxes sur primes, affaires directes.
\n
4115 Taxes sur primes, autres affaires.
\n
4116 Soldes espèces débiteurs, affaires directes.
\n
4117 Soldes espèces débiteurs, autres affaires.
\n
4118 Soldes espèces créditeurs, affaires directes.
\n
4119 Soldes espèces créditeurs, autres affaires.
\n
412 Comptes de primes en recouvrement direct, en France.
\n
4120 Primes, nettes de taxes, sur affaires directes.
\n
4121 Primes, nettes de taxes, sur autres affaires.
\n
4124 Taxes sur primes, affaires directes.
\n
4125 Taxes sur primes, autres affaires.
\n
413 Créances diverses sur les agents et courtiers et dettes envers eux (ne passant pas par le compte 410 et distinctes des dépôts de garantie), en France.
\n
4130 Créances.
\n
4131 Dettes.
\n
414 Créances diverses sur les assurés et dettes envers eux (autres que les primes échues, les indemnités ou autres prestations contractuelles, les dépôts de garantie et les répartitions d'excédents), en France.
\n
4140 Créances.
\n
4141 Dettes.
\n
415 Primes contentieuses en France.
\n
4150 Affaires directes.
\n
4151 Autres affaires.
\n
416 Créances douteuses en France.
\n
4160 Sur les agents.
\n
4161 Sur les courtiers.
\n
4162 Sur les assurés.
\n
417 Courtiers de réassurance en France.
\n
4170 Cessions et rétrocessions.
\n
41700 Créances.
\n
41701 Dettes.
\n
4174 Acceptations.
\n
41740 Créances.
\n
41741 Dettes.
\n
418 Assurés et courtiers, agents généraux et autres producteurs, à l'étranger.
\n
4182 Comptes de primes des assurés.
\n
4183 Créances diverses sur les agents et courtiers et dettes envers eux.
\n
4184 Créances diverses sur les assurés et dettes envers eux.
\n
4186 Primes contentieuses et créances douteuses sur les agents, courtiers, assurés.
\n
419 Provision pour dépréciation des comptes agents, courtiers, producteurs, assurés.
\n
4190 En France.
\n
4198 A l'étranger.
" } }, "LEGIARTI000006820027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820027", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820027.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAQ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816390", "@num": "R*332-9", "#text": "Code des assurances - art. R*332-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188929", "@fin": "1994-06-11", "#text": "Classe 4.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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"@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
42. Personnel.
\n
420. Avances et acomptes au personnel.
\n
4200. Personnel de direction.
\n
4201. Autre personnel administratif.
\n
4202. Personnel de production.
\n
425. Rémunérations dues au personnel.
\n
4250. Personnel de direction.
\n
4251. Autre personnel administratif.
\n
4252. Personnel de production.
\n
426. Dépôts du personnel.
\n
427. Oppositions.
\n
428. Comité d'entreprise.
\n
429. Participation des salariés aux fruits de l'expansion.
\n
43. Etat.
\n
430. Participation de l'Etat (dommages de guerre).
\n
432. Avances sur prêts ou subventions.
\n
433. Parts bénéficiaires amorties.
\n
435. Taxes sur les contrats d'assurance ou de capitalisation.
\n
436. Autres impôts et taxes.
\n
438. Opérations particulières avec l'Etat.
\n
44. Actionnaires (ou sociétaires).
\n
440. Impôts et taxes recouvrables sur les actionnaires (ou sociétaires).
\n
441. Actionnaires. Capital non appelé.
\n
442. Actionnaires. Restant dû sur capital appelé.
\n
443. Versements reçus sur augmentation de capital.
\n
445. Comptes courants des actionnaires.
\n
446. Comptes courants des administrateurs.
\n
447. Dividendes (ou excédents à répartir).
\n
448. Capital à rembourser.
\n
45. Filiales (ou société mère).
\n
450. Comptes courants des filiales.
\n
455. Comptes courants de la société mère.
\n
459. Provision pour dépréciation financière des comptes des filiales (ou de la société mère).
\n
46. Débiteurs et créditeurs divers.
\n
460. Obligataires et porteurs de parts bénéficiaires.
\n
4600. Obligations échues à rembourser.
\n
4601. Coupons à payer sur obligations.
\n
4602. Impôts et taxes recouvrables sur obligations.
\n
4603. Parts bénéficiaires amorties à rembourser.
\n
4604. Intérêts des parts bénéficiaires à payer.
\n
4605. Impôts et taxes recouvrables sur intérêts des parts bénéficiaires.
\n
461. Versements restant à effectuer sur titres non libérés.
\n
4611. Parts et actions de sociétés immobilières (immobilisations terminées).
\n
4612. Parts et actions de sociétés immobilières (immobilisations en cours).
\n
4615. Titres de participation détenus en France.
\n
46156. Titres cotés.
\n
46157. Titres non cotés.
\n
4617. Valeurs garantissant les engagements envers les institutions de prévoyance.
\n
4618. Valeurs immobilisées à l'étranger.
\n
4619. Titres de placement autres que ceux énumérés aux articles R. 332-2 et R. 332-9.
\n
462. Institutions de prévoyance régies par l'article L. 4 du code de sécurité sociale.
\n
4620. U.N.I.R.S.
\n
4621. ...
\n
4622. ...
\n
463. Sécurité sociale.
\n
464. Régimes de prévoyance.
\n
4640. Mutuelles.
\n
4645. U.C.R.E.P.P.S.A.
\n
4646. Régimes de retraites des agents généraux d'assurance.
\n
4647. Autres régimes de prévoyance ou de retraites.
\n
465. Créances sur des organismes d'assurance en raison d'avances aux assurés.
\n
466. Etats étrangers. Organismes publics internationaux.
\n
467. Fonds de revalorisation des prestations d'assurance. Fonds de garantie.
\n
4671. Fonds commun de majoration des rentes viagères.
\n
4672. Fonds commun des accidents du travail agricole.
\n
4674. Fonds de garantie automobile et chasse.
\n
4675. Fonds national de garantie des calamités agricoles.
\n
468. Divers.
\n
469. Provision pour dépréciation financière de comptes débiteurs divers.
\n
47. Comptes de régularisation, passif.
\n
470. Charges à payer.
\n
475. Produits perçus ou comptabilisés d'avance.
\n
4571. Loyers.
\n
4753. Revenus.
\n
4756. Produits divers.
\n
476. Différence d'estimation sur valeurs déposées chez les cédants.
\n
48. Comptes de régularisation, actif.
\n
480. Charges payées ou comptabilisées d'avance.
\n
485. Produits à recevoir.
\n
4856. Produits divers.
\n
4857. Intérêts courus et non échus (sur placements figurant à l'actif pour leur valeur en capital).
\n
486. Primes acquises et non émises nettes de commissions et de taxes et nettes de cessions.
\n
4861. Assurances directes en France.
\n
4863. Autres affaires.
\n
4869. Assurances directes à l'étranger.
\n
49. Comptes d'attente et à régulariser.
" } }, "LEGIARTI000006820031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820031", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAU" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816390", "@num": "R*332-9", "#text": "Code des assurances - art. R*332-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188932", "@fin": "1994-06-11", "#text": "Classe 5.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": [ { 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"ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes financiers.
\n
50. Emprunts à moins d'un an.
\n
502. Emprunts pour cautionnements.
\n
5020. En France.
\n
5029. A l'étranger.
\n
503. Autres emprunts.
\n
5030. En France.
\n
5039. A l'étranger.
\n
509. Avances de l'Etat.
\n
51. Prêts non admis en représentation des engagements techniques.
\n
513. Prêts aux coopératives ou sociétés d'économies mixte de construction de logements non garantis en totalité par les départements et communes.
\n
516. Prêts aux Etats étrangers, organismes étrangers ou internationaux.
\n
517. Prêts à l'étranger.
\n
518. Autres prêts.
\n
519. Provision pour dépréciation des prêts.
\n
52. Effets à payer.
\n
53. Effets à recevoir.
\n
54. Chèques et coupons à encaisser.
\n
540. Chèques.
\n
545. Coupons et intérêts échus et non recouvrés.
\n
55. Titres de placement non énumérés aux articles R. 332-2 et R. 332-9.
\n
550. Titres cotés, partie libérée, en France.
\n
552. Titres non cotés, partie libérée, en France.
\n
553. Parts de S.A.R.L. en France.
\n
554. Titres émis par la société et rachetés par elle.
\n
556. Titres cotés, partie non libérée, en France.
\n
558. Valeurs à l'étranger.
\n
559. Provision pour dépréciation des titres de placement.
\n
56. Banques et chèques postaux.
\n
560. Banque de France.
\n
562. Autres banques en France.
\n
564. Comptes du Trésor en France.
\n
565. Chèques postaux en France.
\n
566. Comptes dans les caisses des établissements publics en France.
\n
567. Autres établissements en France.
\n
568. Banques à l'étranger.
\n
569. Autres établissements à l'étranger.
\n
57. Caisse.
\n
570. Siège social.
\n
571. Succursales (France).
\n
578. Succursales (étranger).
\n
59. Virements internes.
\n
590. Virements de fonds.
" } }, "LEGIARTI000006820034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820034", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820034.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAX" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188935", "@fin": "1994-06-11", "#text": "Classe 6.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes de charges par nature.
\n
60. Prestations en France.
\n
601. Prestations échues (affaires directes vie).
\n
6010. Sinistres.
\n
6012. Capitaux échus.
\n
6013. Arrérages échus.
\n
6014. Rachats.
\n
6015. Participation aux excédents liquidée.
\n
602. Prestations et frais payés (affaires directes dommages, RC et risques divers).
\n
6020. Sinistres en principal.
\n
6021. Capitaux constitutifs de rentes.
\n
6023. Arrérages après constitution.
\n
6024. Rachats.
\n
6025. Participation aux excédents.
\n
6026. Frais accessoires.
\n
6029. Recours en principal.
\n
603. Prestations échues (autres affaires : opérations non régies par l'article L. 310-1).
\n
6030. Sinistres.
\n
6032. Capitaux échus.
\n
6033. Arrérages échus.
\n
6034. Rachats.
\n
6035. Participation aux excédents liquidée.
\n
604. Prestations échues (acceptations vie).
\n
6040. Sinistres.
\n
6042. Capitaux échus.
\n
6043. Arrérages échus.
\n
6044. Rachats.
\n
6045. Participation aux excédents.
\n
6048. Retraits de portefeuille.
\n
6049. Entrées de portefeuille.
\n
605. Prestations et frais (acceptations d'affaires dommages, RC et risques divers).
\n
6050. Sinistres et frais accessoires nets de recours.
\n
6055. Participation aux excédents.
\n
6058. Retraits de portefeuille.
\n
6059. Entrées de portefeuille.
\n
606. Prestations (acceptations d'autres affaires).
\n
6060. Sinistres.
\n
6062. Capitaux échus.
\n
6063. Arrérages échus.
\n
6064. Rachats.
\n
6065. Participation aux excédents.
\n
6068. Retraits de portefeuille.
\n
6069. Entrées de portefeuille.
\n
609. Part des réassureurs dans les prestations et frais.
\n
6091. Prestations échues (affaires directes vie).
\n
60910. Sinistres.
\n
60912. Capitaux échus.
\n
60913. Arrérages échus.
\n
60914. Rachats.
\n
60915. Participation aux excédents.
\n
60918. Retraits de portefeuille.
\n
60919. Entrées de portefeuille.
\n
6092. Prestations et frais payés (affaires directes, dommages, RC et risques divers).
\n
60920. Sinistres.
\n
60925. Participation aux excédents.
\n
60928. Retraits de portefeuille.
\n
60929. Entrées de portefeuille.
\n
6093. Prestations échues (autres affaires).
\n
60930. Sinistres.
\n
60932. Capitaux échus.
\n
60933. Arrérages échus.
\n
60934. Rachats.
\n
60935. Participation aux excédents.
\n
60938. Retraits de portefeuille.
\n
60939. Entrées de portefeuille.
\n
6094. Prestations et frais (acceptations vie).
\n
60940. Sinistres.
\n
60942. Capitaux échus.
\n
60943. Arrérages.
\n
60944. Rachats.
\n
60945. Participation aux excédents.
\n
60948. Retraits de portefeuille.
\n
60949. Entrées de portefeuille.
\n
6095. Prestations et frais (acceptations d'affaires dommages, RC et risques divers).
\n
60950. Sinistres.
\n
60955. Participation aux excédents.
\n
60958. Retraits de portefeuille.
\n
60959. Entrées de portefeulle.
\n
6096. Prestations (acceptations d'autres affaires).
\n
60960. Sinistres.
\n
60962. Capitaux échus.
\n
60963. Arrérages.
\n
60964. Rachats.
\n
60965. Participation aux excédents.
\n
60968. Retraits de portefeuille.
\n
60969. Entrées de portefeuille.
\n
61. Frais de personnel en France.
\n
610. Salaires et appointements du personnel administratif.
\n
6100. Salaires.
\n
6103. Heures supplémentaires.
\n
6105. Primes imposées par la loi ou les conventions collectives. 6106. Autres primes.
\n
6107. Gratifications.
\n
612. Rémunérations du personnel de production.
\n
613. Indemnités et avantages divers en espèces.
\n
615. Rémunérations des administrateurs.
\n
616. Charges connexes aux salaires et appointements.
\n
6160. Charges connexes aux salaires et appointements du personnel administratif.
\n
61600. Congés payés.
\n
61602. Indemnités de préavis et de licenciement.
\n
61604. Supplément familial.
\n
6162. Charges connexes aux rémunérations du personnel de production.
\n
61620. Congés payés.
\n
61622. Indemnités de préavis et de licenciement.
\n
61624. Supplément familial.
\n
617. Charges de sécurité sociale.
\n
6170. Cotisations de sécurité sociale sur salaires et appointements.
\n
61700. Assurances sociales.
\n
61704. Prestations familiales.
\n
61706. Accidents du travail.
\n
6172. Cotisations de sécurité sociale sur rémunérations du personnel de production.
\n
61720. Assurances sociales.
\n
61724. Prestations familiales.
\n
61726. Accidents du travail.
\n
6175. Cotisations aux régimes de prévoyance et retraites.
\n
61750. Cotisations aux mutuelles.
\n
61755. Cotisations U.C.R.E.P.P.S.A.
\n
61757. Cotisations aux autres régimes de prévoyance ou de retraites.
\n
6176. Prestations directes.
\n
61767. Prestations familiales.
\n
61765. Retraites.
\n
6178. Cotisations aux fonds de chômage.
\n
618. Autres charges sociales.
\n
6181. Oeuvres sociales.
\n
6188. Comité d'entreprise.
\n
62. Impôts et taxes en France.
\n
620. Taxes et impôts directs.
\n
6200. Taxe professionnelle.
\n
6201. Impôts fonciers et taxes foncières.
\n
6203. Autres taxes municipales et départementales.
\n
6206. Taxes d'apprentissage.
\n
6207. Taxe sur les salaires ou appointements du personnel administratif.
\n
6208. Taxe sur les rémunérations du personnel de production. 622. Taxes et impôts indirects, à l'exclusion de la taxe unique d'assurance.
\n
6221. Taxes sur le chiffre d'affaires.
\n
624. Impôts, taxes et droits d'enregistrement.
\n
6240. Droits d'enregistrement des actes et marchés.
\n
6241. Timbres fiscaux.
\n
6245. Fonds national d'amélioration de l'habitat.
\n
625. Droits de douane.
\n
626. Taxes perçues par les organismes publics internationaux.
\n
627. Taxes professionnelles.
\n
6270. Frais de contrôle et de fonctionnement du conseil national des assurances.
\n
6271. Contribution obligatoire aux frais de fonctionnement de l'école nationale d'assurances.
\n
6278. Cotisations perçues au profit du fonds forestier national.
\n
6279. Taxes diverses.
\n
628. Taxes diverses.
\n
6280. Participation aux fonds de garantie à la charge des sociétés.
\n
6281. Contribution au fonds commun de majoration des rentes viagères.
\n
6289. Taxes diverses.
" } }, "LEGIARTI000006820036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820036", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXAZ" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006816709", "@num": "R*332-23", "#text": "Code des assurances - art. R*332-23 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816907", "@num": "R*332-33", "#text": "Code des assurances - art. R*332-33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R322-9, R332-76, R332-23, R332-33", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188935", "@fin": "1994-06-11", "#text": "Classe 6.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
63. Travaux, fournitures et services extérieurs en France.
\n
630. Loyers et charges locatives.
\n
6300. Terrains d'exploitation.
\n
6302. Immeubles utilisés pour les besoins de l'entreprise.
\n
63020. Siège.
\n
63021. Agences ou bureaux décentralisés.
\n
63024. Immeubles pour oeuvres sociales.
\n
6306. Matériel et mobilier.
\n
63060. Matériels électroniques et mécanographiques.
\n
63061. Véhicules.
\n
63062. Matériel de bureau.
\n
63065. Mobilier.
\n
63066. Autres matériels.
\n
631. Entretien et réparations (frais payés à des tiers).
\n
6310. Entretien des terrains d'exploitation.
\n
6312. Entretien des immeubles utilisés pour les besoins de l'entreprise.
\n
63120. Siège.
\n
63121. Agences ou bureaux décentralisés.
\n
63124. Immeubles pour oeuvres sociales.
\n
6313. Réparation des immeubles utilisés pour les besoins de l'entreprise.
\n
63130. Siège.
\n
63131. Agences ou bureaux décentralisés.
\n
63134. Immeubles pour oeuvres sociales.
\n
6316. Entretien et réparations du matériel et du mobilier.
\n
63160. Matériels électroniques et mécanographiques.
\n
63161. Véhicules.
\n
63162. Matériel de bureau.
\n
63165. Mobilier.
\n
63166. Autres matériels.
\n
6318. Produits divers d'entretien.
\n
632. Travaux et façons exécutés à l'extérieur.
\n
6320. Travaux de mécanographie.
\n
6325. Autres travaux.
\n
6326. Personnel intérimaire non rémunéré directement par l'entreprise.
\n
6327. Frais d'apérition.
\n
633. Mobilier et petit matériel.
\n
634. Fournitures faites à l'entreprise.
\n
6340. Electricité.
\n
6341. Eau.
\n
6342. Gaz.
\n
6343. Chauffage.
\n
6344. Air comprimé.
\n
635. Redevances.
\n
636. Etudes, recherches et documentation technique (frais payés des tiers).
\n
637. Rémunérations d'intermédiaires et honoraires (à l'exclusion de ceux portés aux comptes 60 et 65).
\n
638. Primes d'assurances.
\n
6380. Assurance incendie.
\n
6381. Assurance vol.
\n
6382. Assurance transports.
\n
6383. Assurance RC.
\n
6386. Assurance du personnel au profit de l'entreprise.
\n
6389. Autres assurances.
\n
64. Transports et déplacements en France.
\n
640. Transports du personnel.
\n
641. Voyages et déplacements.
\n
6410. Inspecteurs producteurs.
\n
6411. Agents généraux.
\n
6413. Autres producteurs.
\n
6414. Personnel administratif.
\n
6415. Autres inspecteurs.
\n
6416. Personnel de direction.
\n
6417. Personnel extérieur.
\n
6418. Administrateurs.
\n
6419. Divers.
\n
648. Transports divers (matériel, archives ...).
\n
65. Commissions en France.
\n
651. Agents généraux.
\n
652. Courtiers.
\n
653. Autres producteurs mandataires.
\n
654. Salariés des sociétés pour leurs commissions occasionnelles.
\n
655. Variation des commissions sur primes acquises et non émises.
\n
656. Cotisations aux régimes de retraites des producteurs non salariés.
\n
657. Acceptations.
\n
6574. Vie.
\n
6575. Dommages, RC et risques divers.
\n
6576. Autres affaires.
\n
658. Amortissement des frais d'acquisition précomptés.
\n
6580. Commissions à amortir sur affaires directes (art. R. 332-23).
\n
6581. Compte spécial des frais d'acquisition à amortir sur affaires directes (art. R. 322-9 et R. 332-76).
\n
6583. Commissions à amortir sur autres affaires.
\n
6587. Commissions à amortir sur acceptations.
\n
659. Frais d'acquisition précomptés.
\n
6590. Commissions à amortir sur affaires directes (art. R. 332-33).
\n
6591. Compte spécial des frais d'acquisition à amortir sur affaires directes (art. R. 322-9 et R. 322-76).
\n
6593. Commissions à amortir sur autres affaires.
\n
6597. Commissions à amortir sur acceptations.
\n
66. Frais divers de gestion en France.
\n
660. Publicité et propagande.
\n
6600. Annonces et insertions.
\n
6601. Catalogues et imprimés.
\n
6602. Publicité collective.
\n
6605. Foires et expositions.
\n
6608. Cadeaux.
\n
661. Missions et réceptions.
\n
662. Fournitures de bureau.
\n
6620. Imprimés et fournitures pour la mécanographie.
\n
6621. Autres imprimés.
\n
6622. Autres fournitures.
\n
663. Documentation générale.
\n
664. Frais de P.T.T.
\n
6640. Affranchissements.
\n
6643. Téléphone et télégrammes.
\n
6644. Télex.
\n
6645. Télégestion.
\n
665. Frais d'actes et de contentieux (à l'exclusion de ceux qui sont portés en 60 et 67).
\n
6650. Frais d'actes.
\n
6655. Frais de contentieux des primes.
\n
6656. Autres frais de contentieux.
\n
666. Cotisations et dons.
\n
6660. Cotisations aux organismes professionnels.
\n
6661. Pourboires et étrennes.
\n
6668. Autres cotisations.
\n
6669. Autres dons.
\n
667. Frais des conseils et assemblées, jetons de présence.
\n
668. Subventions accordées.
\n
67. Frais financiers en France.
\n
670. Intérêts des emprunts contractés par l'entreprise.
\n
6700. Emprunts obligataires.
\n
6702. Autres emprunts.
\n
671. Intérêts des comptes et dépôts créditeurs.
\n
6710. Comptes courants avec les cessionnaires et rétrocessionnaires.
\n
6711. Comptes courants avec les cédants et rétrocédants.
\n
6714. Autres comptes créditeurs.
\n
6716. Dépôts espèces effectués par les cessionnaires et rétrocessionnaires.
\n
6717. Dépôts des agents.
\n
6719. Autres dépôts.
\n
672. Intérêts bancaires ; commissions sur ouvertures de crédit, cautions et avals.
\n
673. Escomptes accordés.
\n
674. Frais de banque et de recouvrement.
\n
6740. Frais sur titres.
\n
6741. Frais sur effets.
\n
6745. Commissions diverses.
\n
6746. Frais de contentieux des placements.
\n
675. Frais d'achat des titres.
\n
676. Intérêts servis à la provision pour participation aux excédents.
\n
677. Autres charges financières.
\n
678. Frais sur immeubles.
\n
6780. Entretien.
\n
6785. Réparation.
\n
6789. Autres charges (assurances, gérance ...).
\n
679. Ajustement des valeurs affectées à la représentation des opérations d'assurance à capital variable.
" } }, "LEGIARTI000006820039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820039", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXA3" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188935", "@fin": "1994-06-11", "#text": "Classe 6.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
68 Dotations de l'exercice aux comptes d'amortissements et de provisions en France.
\n
680 Dotations aux amortissements des frais d'établissement et de développement (à l'exception des frais d'acquisition des contrats, précomptés).
\n
6800 Frais de constitution.
\n
6801 Frais d'établissement.
\n
6802 Frais d'augmentation de capital ou de fonds d'établissement ou de fonds social complémentaire.
\n
6803 Frais d'émission d'obligations.
\n
6804 Frais d'acquisition des immobilisations.
\n
6806 Primes de remboursement des obligations émises par l'entreprise.
\n
6809 Frais d'acquisition des immobilisations d'exploitation. 681 Dotations aux amortissements des immobilisations.
\n
6812 Immeubles bâtis.
\n
6813 Parts et actions de sociétés immobilières.
\n
6814 Matériel.
\n
6815 Matériel de transport.
\n
6816 Autres immobilisations corporelles.
\n
6819 Immobilisations d'exploitation.
\n
685 Dotations aux provisions pour pertes et charges d'exploitation (à l'exception de la provision pour garantie des moins-values sur titres gérés 150).
\n
6854 Provision pour avances de commissions reçues des réassureurs.
\n
6855 Pour litiges et autres risques.
\n
6857 Pour charges à répartir sur plusieurs exercices.
\n
6858 Pour régimes de prévoyance du personnel.
\n
689 Dotations aux provisions pour dépréciation des comptes de tiers.
\n
6890 Réassureurs, cédants, coassureurs.
\n
6891 Agents, courtiers, producteurs, assurés.
\n
6895 Filiales.
\n
6896 Débiteurs divers.
\n
69 Charges par nature à l'étranger.
\n
690 Prestations.
\n
6901 Affaires directes vie.
\n
6902 Affaires directes dommages, RC et risques divers.
\n
6904 Acceptations vie.
\n
6905 Acceptations dommages, RC et risques divers.
\n
6909 Part des réassureurs dans les prestations et frais.
\n
69091 Affaires directes vie.
\n
69092 Affaires directes dommages, RC et risques divers.
\n
69094 Acceptations vie.
\n
69095 Acceptations dommages, RC et risques divers.
\n
691 Frais de personnel.
\n
6910 Salaires et appointements du personnel administratif et charges connexes.
\n
6912 Salaires et rémunérations du personnel de production et charges connexes.
\n
6913 Indemnités et avantages divers en espèces.
\n
692 Impôts et taxes.
\n
6920 Directs.
\n
6922 Indirects.
\n
6927 Taxes professionnelles.
\n
6928 Divers.
\n
693 Travaux, fournitures et services extérieurs.
\n
6930 Loyers, charges locatives, entretien, réparations.
\n
6932 Travaux, mobilier, autres fournitures.
\n
694 Transports et déplacements.
\n
695 Commissions.
\n
6950 Affaires directes.
\n
6957 Acceptations.
\n
6958 Amortissement des frais d'acquisition précomptés.
\n
6959 Frais d'acquisition précomptés.
\n
696 Frais divers de gestion.
\n
697 Frais financiers.
\n
6970 Intérêts des emprunts, des comptes et dépôts créditeurs, intérêts bancaires ; commissions sur ouvertures de crédit, cautions et avals.
\n
6974 Frais de banque, contentieux des placements.
\n
6975 Frais d'achat des titres.
\n
6976 Intérêts servis à la provision pour participation aux excédents.
\n
6977 Autres charges financières.
\n
6978 Frais sur immeubles.
\n
698 Dotation de l'exercice aux comptes d'amortissements et de provisions.
\n
6980 Amortissements des frais d'établissement et de développement.
\n
6981 Amortissements des immobilisations.
\n
6985 Provisions pour pertes et charges.
\n
6989 Provisions pour dépréciation des comptes de tiers.
" } }, "LEGIARTI000006820040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-01-22", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820040", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXA4" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188940", "@fin": "1994-06-11", "#text": "Classe 7.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": [ { 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"ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes de produits par nature.
\n
70 Primes ou cotisations en France.
\n
701 Primes (affaires directes vie).
\n
7010 Primes périodiques émises.
\n
7011 Primes uniques émises.
\n
7013 Coûts de polices et accessoires.
\n
7019 Annulations.
\n
70190 Sur émissions de l'exercice.
\n
70191 Sur émissions des exercices antérieurs.
\n
702 Primes (affaires directes dommages, RC et risques divers). 7022 Primes émises.
\n
70220 Sur exercice courant.
\n
70221 Sur exercices antérieurs.
\n
7023 Coûts de polices et accessoires.
\n
70230 Sur exercice courant.
\n
70231 Sur exercices antérieurs.
\n
7024 Variation de la prévision de primes acquises et non émises.
\n
7025 Rappels de cotisations.
\n
7026 Autres rappels de primes.
\n
7029 Annulations.
\n
70290 Sur émissions de l'exercice.
\n
70291 Sur émissions des exercices antérieurs.
\n
703 Primes (autres affaires : opérations non régies par l'article L. 310-1).
\n
7030 Primes périodiques émises.
\n
7031 Primes uniques émises.
\n
7033 Coûts de polices et accessoires.
\n
7039 Annulations.
\n
70390 Sur émissions de l'exercice.
\n
70391 Sur émissions des exercices antérieurs.
\n
704 Primes (acceptations vie).
\n
7040 Primes.
\n
7048 Entrées de portefeuille.
\n
7049 Retraits de portefeuille.
\n
705 Primes (acceptations dommages, RC et risques divers).
\n
7050 Primes.
\n
7058 Entrées de portefeuille.
\n
7059 Retraits de portefeuille.
\n
706 Primes (acceptations autres affaires).
\n
7060 Primes.
\n
7068 Entrées de portefeuille.
\n
7069 Retraits de portefeuille.
\n
709 Part des réassureurs dans les primes.
\n
7091 Affaires directes vie.
\n
70910 Primes.
\n
70918 Entrées de portefeuille.
\n
70919 Retraits de portefeuille.
\n
7092 Affaires directes dommages, RC et risques divers.
\n
70920 Primes.
\n
70928 Entrées de portefeuille.
\n
70929 Retraits de portefeuille.
\n
7093 Autres affaires.
\n
70930 Primes.
\n
70938 Entrées de portefeuille.
\n
70939 Retraits de portefeuille.
\n
7094 Acceptations vie.
\n
70940 Primes.
\n
70948 Entrées de portefeuille.
\n
70949 Retraits de portefeuille.
\n
7095 Acceptations dommages, RC et risques divers.
\n
70950 Primes.
\n
70958 Entrées de portefeuille.
\n
70929 Retraits de portefeuille.
\n
7096 Acceptations autres affaires.
\n
70960 Primes.
\n
70968 Entrées de portefeuille.
\n
70969 Retraits de portefeuille.
\n
71 Subventions d'exploitation reçues en France.
\n
73 Réductions et ristournes de primes en France.
\n
74 Ristournes, rabais et remises obtenus en France.
\n
75 Commissions et participations reçues des réassureurs en France.
\n
751 Affaires directes vie.
\n
752 Affaires directes dommages, RC et risques divers.
\n
753 Autres affaires.
\n
754 Acceptations vie.
\n
755 Acceptations dommages, RC et risques divers.
\n
756 Acceptations autres affaires.
\n
76 Produits accessoires en France.
\n
760 Produits des services exploités dans l'intérêt du personnel.
\n
7601 Cantines.
\n
7609 Divers.
\n
762 Ventes de déchets.
\n
765 Rémunérations et produits divers.
\n
77 Produits financiers en France.
\n
771 Revenus des immeubles.
\n
773 Revenus des titres de placement.
\n
7731 Revenus des obligations.
\n
7735 Revenus des actions.
\n
774 Intérêts des prêts.
\n
7740 Au personnel.
\n
7741 Aux agents.
\n
7742 A des tiers.
\n
775 Revenus des titres de participation.
\n
776 Intérêts des comptes courants et des comptes de dépôts débiteurs, intérêts bancaires.
\n
7760 Comptes courants avec les cessionnaires et rétrocessionnaires.
\n
7761 Comptes courants avec les cédants et rétrocédants.
\n
7764 Autres comptes débiteurs.
\n
7765 Intérêts bancaires.
\n
7767 Dépôts espèces effectués chez les cédants.
\n
7769 Autres dépôts.
\n
777 Jetons de présence, tantièmes, rémunérations d'administrateurs.
\n
778 Autres produits financiers.
\n
779 Ajustement des valeurs affectées à la représentation des opérations d'assurance à capital variable.
\n
78 Travaux faits par l'entreprise pour elle-même. Charges non imputables à l'exploitation de l'exercice, en France.
\n
780 Travaux faits par l'entreprise pour elle-même.
\n
7800 Travaux de l'entreprise pour frais d'établissement (à l'exclusion des frais d'acquisition des contrats).
\n
785 Charges non imputables à l'exploitation de l'exercice.
\n
7850 Charges couvertes par des provisions.
\n
7857 Charges imputables à pertes et profits.
\n
79 Produits par nature à l'étranger.
\n
790 Primes.
\n
7901 Affaires directes vie.
\n
7902 Affaires directes dommages, RC et risques divers.
\n
7904 Acceptations vie.
\n
7905 Acceptations dommages, RC et risques divers.
\n
7909 Part des réassureurs dans les primes.
\n
791 Subventions d'exploitation reçues.
\n
793 Réductions et ristournes de primes.
\n
794 Ristournes, rabais et remises obtenus.
\n
795 Commissions et participations reçues des réassureurs.
\n
796 Produits accessoires.
\n
797 Produits financiers.
\n
7971 Revenus des immeubles.
\n
7973 Revenus des titres de placement.
\n
7974 Intérêts des prêts.
\n
7975 Revenus des titres de participation.
\n
7976 Intérêts des comptes courants et des comptes de dépôts débiteurs, intérêts bancaires.
\n
7977 Jetons de présence, tantièmes, rémunérations d'administrateurs.
\n
7978 Autres produits financiers.
\n
798 Travaux faits par l'entreprise pour elle-même, charges non imputables à l'exploitation de l'exercice.
" } }, "LEGIARTI000006820042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820042", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R002XXA6" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006816320", "@num": "R332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816390", "@num": "R*332-9", "#text": "Code des assurances - art. R*332-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188943", "@fin": "1994-06-11", "#text": "Classe 8.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175979", "@fin": "1994-06-11", "#text": "Section II : Liste des comptes", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820011", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820012", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820013", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820014", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820015", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820016", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820017", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820018", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820019", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820020", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820021", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820022", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820023", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820024", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820025", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820026", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820027", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820028", "@fin": "1991-07-28", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820029", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1991-07-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820030", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820031", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820032", "@fin": "1991-05-17", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820033", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1991-05-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820034", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820035", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820036", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820037", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820038", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820039", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820040", "@fin": "1992-01-22", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820041", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1992-01-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820042", "@fin": "1985-04-30", "@num": "R343-2", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820043", "@fin": "1994-06-11", "@num": "R343-2", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Comptes de résultats.
\n
80. Exploitation générale.
\n
82. Pertes et profits sur exercices antérieurs.
\n
820. Pertes sur exercices antérieurs.
\n
8202. Rappels d'impôts.
\n
8206. Charges diverses imputables à l'exploitation des exercices antérieurs.
\n
822. Profits sur exercices antérieurs.
\n
8220. Rentrées sur créances amorties.
\n
8222. Dégrèvements d'impôts.
\n
8227. Produits divers imputables à l'exploitation des exercices antérieurs.
\n
828. Reprises sur provisions antérieures.
\n
829. Utilisation des provisions précédemment constituées pour couvrir des pertes sur exercices antérieurs et des pertes exceptionnelles.
\n
83. Dotations de l'exercice aux comptes de provisions hors exploitation ou exceptionnelles et de réserves réglementaires.
\n
831. Dotations aux réserves diverses.
\n
833. Dotations aux réserves réglementaires.
\n
8330. Réserve pour remboursement de l'emprunt pour fonds d'établissement.
\n
8331. Fonds d'établissement constitué.
\n
8332. Réserve de garantie.
\n
8334. Réserve pour fluctuations de change.
\n
8335. Réserve de capitalisation.
\n
8336. Provisions pour investissements.
\n
835. Dotations aux provisions pour pertes.
\n
8356. Provision pour participation des salariés aux fruits de l'expansion.
\n
839. Dotations aux provisions pour dépréciation.
\n
8391. Sur immeubles en France.
\n
8392. Sur obligations en France.
\n
8393. Sur actions en France.
\n
8396. Sur créances diverses en France.
\n
8399. Etranger.
\n
84. Pertes et profits exceptionnels.
\n
840. Moins-values sur cessions d'éléments d'actif.
\n
8400. France.
\n
8409. Etranger.
\n
841. Pertes de change.
\n
8411. Pertes sur cessions de monnaies étrangères.
\n
8414. Pertes sur conversion de monnaies étrangères.
\n
842. Calcul des résultats sur cessions d'éléments d'actif.
\n
8421. Immobilisations en France.
\n
8422. Immobilisations en cours en France.
\n
8423. Valeurs mobilières détenues en France.
\n
84232. Obligations.
\n
84233. Actions.
\n
8425. Titres de participation en France.
\n
8427. Valeurs garantissant les engagements envers des institutions de prévoyance ou couvrant les fonds de placements gérés par l'entreprise en France.
\n
8428. Valeurs immobilisées à l'étranger.
\n
8429. Titres de placements non énumérés aux articles R. 332-2 et R. 332-9.
\n
843. Subventions exceptionnelles accordées.
\n
844. Autres pertes exceptionnelles.
\n
8440. Créances irrecouvrables.
\n
8441. Droits d'entrée.
\n
8449. Etranger.
\n
845. Plus-values sur cessions d'éléments d'actif.
\n
8450. France.
\n
8459. Etranger.
\n
846. Profits de change.
\n
8461. Profits sur cessions de monnaies étrangères.
\n
8464. Profits sur conversion de monnaies étrangères.
\n
847. Profits résultant de subventions d'équipement.
\n
848. Subventions d'équilibre reçues.
\n
849. Autres profits exceptionnels.
\n
8490. Droits d'adhésion et droits d'entrée en France.
\n
8499. Etranger.
\n
85. Impôts sur les bénéfices.
\n
86. Produits et prestations de services échangés entre établissements.
\n
87. Compte général de pertes et profits.
\n
870. Résultat avant participation.
\n
871. Participation des salariés aux fruits de l'expansion.
\n
88. Résultats en instance d'affectation.
\n
89. Bilan.
\n
890. Bilan d'ouverture.
\n
891. Bilan de clôture.
" } }, "LEGIARTI000006820072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820072", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R003XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188189", "@fin": "1994-06-11", "#text": "Compte 80.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175985", "@fin": "1994-06-11", "#text": "Section III : Modèles de comptes de résultats et de bilan", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820072", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820073", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820074", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820075", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes de résultats et le bilan sont présentés conformément aux modèles ci-après.
\n
Compte 80 - Exploitation générale (Entreprises d'assurance sur la vie et de capitalisation).
\n
DEBIT.
\n
Opérations brutes.
\n
Cessions et rétrocessions.
\n
Opérations nettes.
\n
Sinistres et capitaux échus :
\n
- Sinistres survenus.
\n
- Capitaux échus.
\n
- Arrérages échus.
\n
- Rachats.
\n
- Participation aux excédents.
\n
Provisions mathématiques :
\n
- Provisions mathématiques à la clôture de l'exercice.
\n
A déduire :
\n
- Provisions mathématiques à l'ouverture de l'exercice.
\n
- Participation aux excédents des exercices antérieurs incorporée dans l'exercice.
\n
Charges de commissions :
\n
- Commissions.
\n
- A déduire : frais d'acquisition précomptés portés à l'actif.
\n
A ajouter : amortissement, au cours de l'exercice, des frais d'acquisition précomptés.
\n
- Commissions de l'exercice.
\n
Autres charges :
\n
- Frais de personnel.
\n
- Impôts et taxes.
\n
- Travaux, fournitures et services extérieurs, transports et déplacements.
\n
- Frais divers de gestion.
\n
- Dotations aux amortissements (autres que celles afférentes aux placements).
\n
- Dotations aux provisions (autres que celles afférentes aux provisions techniques et aux placements).
\n
- Autres charges de l'exercice.
\n
- Commissions et autres charges.
\n
Charges des placements :
\n
- Frais financiers.
\n
Sur titres.
\n
Sur immeubles de placement.
\n
Autres frais.
\n
Dotation aux amortissements des valeurs de placement.
\n
Ajustement des valeurs affectées aux assurances à capital variable.
\n
Intérêts servis à la provision pour participation aux excédents.
\n
Solde créditeur.
\n
Total.
\n
\n
CREDIT.
\n
Opérations brutes.
\n
Cessions et rétrocessions.
\n
Opérations nettes.
\n
Primes :
\n
- Primes et accessoires (nets d'annulation).
\n
Produits des placements :
\n
- Produits financiers :
\n
Sur titres.
\n
Sur immeubles de placement.
\n
Autres produits.
\n
Ajustement des valeurs affectées aux assurances à capital variable.
\n
Autres produits :
\n
- Subventions d'exploitation.
\n
- Produits accessoires.
\n
Travaux faits par l'entreprise pour elle-même - Charges non imputables à l'exploitation de l'exercice.
\n
Solde débiteur.
\n
Total.
\n
Intérêts crédités aux provisions mathématiques :
\n
- Opérations brutes.
\n
- Cessions et rétrocessions.
\n
- Opérations nettes.
" } }, "LEGIARTI000006820073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820073", "URL": "article/LEGI/ARTI/00/00/06/82/00/LEGIARTI000006820073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R003XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188189", "@fin": "1994-06-11", "#text": "Compte 80.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175985", "@fin": "1994-06-11", "#text": "Section III : Modèles de comptes de résultats et de bilan", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820072", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820073", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820074", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820075", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Exploitation générale.
\n
(Entreprises d'assurance de toute nature mentionnées au 5° de l'article L. 310-1).
\n
DEBIT.
\n
Opérations brutes.
\n
Cessions et rétrocessions.
\n
Opérations nettes.
\n
Charges de sinistres nettes de recours :
\n
- Prestations et frais payés.
\n
- A ajouter : provisions de sinistres à la clôture de l'exercice.
\n
- A déduire : provisions de sinistres à l'ouverture de l'exercice.
\n
- Prestations et frais de l'exercice.
\n
Charges de commissions :
\n
- Commissions payées ou dues.
\n
- A déduire : frais d'acquisition précomptés portés à l'actif.
\n
- A ajouter : amortissement, au cours de l'exercice, des frais d'acquisition précomptés.
\n
- Commissions de l'exercice.
\n
Autres charges.
\n
- Frais de personnel.
\n
- Impôts et taxes.
\n
- Travaux, fournitures et services extérieurs, transports et déplacements.
\n
- Frais divers de gestion.
\n
- Dotations aux amortissements (autres que celles afférentes aux déplacements).
\n
- Dotations aux provisions (autres que celles afférentes aux provisions techniques et aux placements).
\n
- Autres charges de l'exercice.
\n
- Commissions et autres charges.
\n
Charges des placements :
\n
- Frais financiers :
\n
Sur titres.
\n
Sur immeubles de placement.
\n
Autres frais.
\n
- Dotation aux amortissements des valeurs de placements.
\n
Solde créditeur.
\n
Total.
\n
\n
CREDIT.
\n
Opérations brutes.
\n
Cessions et rétrocessions.
\n
Opérations nettes.
\n
Primes :
\n
- Primes et accessoires (nets d'annulations).
\n
- A ajouter : provisions de primes à l'ouverture de l'exercice.
\n
- A déduire : provisions de primes à la clôture de l'exercice.
\n
- Primes de l'exercice.
\n
Produits des placements :
\n
- Produits financiers :
\n
Sur titres.
\n
Sur immeubles de placement.
\n
Autres produits financiers.
\n
Autres produits :
\n
- Subventions d'exploitation.
\n
- Produits accessoires.
\n
Travaux faits par l'entreprise pour elle-même - Charges non imputables à l'exploitation de l'exercice.
\n
Solde débiteur.
\n
Total.
" } }, "LEGIARTI000006820101": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820101", "URL": "article/LEGI/ARTI/00/00/06/82/01/LEGIARTI000006820101.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R003XXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188192", "@fin": "1994-06-11", "#text": "Compte 87.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175985", "@fin": "1994-06-11", "#text": "Section III : Modèles de comptes de résultats et de bilan", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820101", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820102", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Compte général de pertes et profits.
\n
DEBIT.
\n
Pertes d'exploitation de l'exercice : 80.
\n
Pertes sur exercices antérieurs : 820.
\n
Provisions pour moins-values, à la clôture de l'exercice :
\n
- Pour garantie des moins-values sur titres gérés : 150.
\n
- Pour dépréciation des immobilisations et titres : 19.
\n
- Pour dépréciation des valeurs déposées chez les cédants : 26301 et 286301.
\n
Dotation de l'exercice aux réserves diverses (à détailler) :
\n 831.
\n
Dotation de l'exercice aux réserves réglementaires :
\n
- Réserve pour remboursement de l'emprunt pour fonds d'établissement : 8330.
\n
- Fonds d'établissement constitué : 8331.
\n
- Réserve de garantie : 8332.
\n
- Réserve pour fluctuations de change : 8334.
\n
- Réserve de capitalisation : 8335.
\n
- Provision pour investissement (participation des salariés) :
\n 8336.
\n
Dotation aux provisions pour pertes :
\n
- Provision pour participation des salariés : 8356.
\n
- Autres provisions pour pertes : 835 moins 8356.
\n
Dotation aux provisions pour dépréciation : 839.
\n
Pertes exceptionnelles :
\n
- Moins-values sur cessions d'éléments d'actif : 840.
\n
- Pertes de change :
\n
- Sur cessions de monnaies étrangères : 8411.
\n
- Sur conversion de monnaies étrangères : 8414.
\n
Subventions exceptionnelles accordées : 843.
\n
Autres pertes : 844.
\n
Participation des salariés aux fruits de l'expansion : 871.
\n
Bénéfice ou excédent net total (solde créditeur).
\n
Total.
\n
\n
CREDIT.
\n
Profits d'exploitation de l'exercice : 80.
\n
Profits sur exercices antérieurs : 822.
\n
Provisions pour moins-values, à l'ouverture de l'exercice :
\n
- Pour garantie des moins-values sur titres gérés : 150.
\n
- Pour dépréciation des immobilisations et titres : 19.
\n
- Pour dépréciation des valeurs déposées chez les cédants : 26301 et 286301.
\n
Reprise sur provisions antérieures : 828.
\n
Utilisation des provisions précédemment constituées pour couvrir des pertes sur exercices antérieurs et des pertes exceptionnelles :
\n 829.
\n
Profits exceptionnels :
\n
- Plus-values sur cessions d'éléments d'actifs : 845.
\n
- Profits de change :
\n
Sur cessions de monnaies étrangères : 8461.
\n
Sur conversion de monnaies étrangères : 8464.
\n
- Profits résultant de subventions d'équipement : 847.
\n
- Subventions d'équilibre reçues : 848.
\n
- Autres profits : 849.
\n
Perte ou insuffisance nette totale (solde débiteur).
\n
Total.
" } }, "LEGIARTI000006820121": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1994-06-11", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820121", "URL": "article/LEGI/ARTI/00/00/06/82/01/LEGIARTI000006820121.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R003XXDA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFTEXT000000547643", "#text": "Décret 94-482 1994-06-08 art. 2 *date d'effet*", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" }, { "@id": "LEGIARTI000006849970", "@num": "1", "#text": "Décret n°94-482 du 8 juin 1994 - art. 1 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000547643", "@nortexte": "ECOT9494248D", "@numtexte": "94-482", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188193", "@fin": "1994-06-11", "#text": "Compte 88.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175985", "@fin": "1994-06-11", "#text": "Section III : Modèles de comptes de résultats et de bilan", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820121", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Résultats en instance d'affectation.
\n
DEBIT.
\n
- Report à nouveau de l'exercice précédent.
\n
- Pertes de l'exercice.
\n
- Dividendes.
\n
- Tantièmes.
\n
- Affectation à la réserve pour plus-values réinvesties et à réinvestir, et plus-values à long terme ....
\n
- Affectation aux autres réserves (à détailler).
\n
- Autres répartitions (à détailler).
\n
- Report à nouveau (bénéfice).
\n
Total ....
\n
\n
CREDIT.
\n
- Report à nouveau de l'exercice précédent.
\n
- Bénéfice de l'exercice.
\n
- Prélèvement sur les réserves (à détailler).
\n
- Report à nouveau (perte).
\n
Total ....
" } }, "LEGIARTI000006820136": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820136", "URL": "article/LEGI/ARTI/00/00/06/82/01/LEGIARTI000006820136.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R003XXEA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188195", "@fin": "1994-06-11", "#text": "Compte 89 - Bilan - Actif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175985", "@fin": "1994-06-11", "#text": "Section III : Modèles de comptes de résultats et de bilan", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820136", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820137", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Montant brut.
\n
Amortissements et provisions pour dépréciation.
\n
Montant net.
\n
20. Frais d'établissement et de développement en France :
\n
- Frais d'établissement proprement dits (200 à 203 et 206).
\n
- Frais d'acquisition des contrats (205).
\n
- Frais d'acquisition des immobilisations (204 et 209).
\n
Total des frais d'établissement en France.
\n
21 et 22. Immobilisations en France :
\n
- Immeubles (210, 212, 213, 2190, 2192 et 2193).
\n
- Matériel, mobilier, installation (214, 215 et 216).
\n
- Immobilisations incorporelles (218 et 2198).
\n
- Immobilisations en cours (22).
\n
23 à 27. Autres valeurs immobilisées en France :
\n
- Valeurs mobilières admises en représentation des provisions techniques (autres que les titres de participation) (23).
\n
Prêts et effets assimilés admis en représentation des provisions techniques (24) ....
\n
Titres de participation (25).
\n
Dépôts et cautionnements (26).
\n
Valeurs garantissant les engagements envers les institutions de prévoyance ou couvrant les fonds de placement gérés par l'entreprise (27).
\n
28. Valeurs immobilisées à l'étranger.
\n
29. Valeurs remises par les réassureurs.
\n
- A déduire : versements à effectuer sur titres non libérés (4611 à 4618).
\n
- Provision pour dépréciation des immobilisations et titres (192 et 197).
\n
Total des valeurs immobilisées nettes ....
\n
39. Part des cessionnaires et rétrocessionnaires dans les provisions techniques :
\n
- Primes (3910, 3920, 3930, 3940, 3950, 3960, 39810, 39820, 39840, 39850).
\n
- Sinistres (3915, 3925, 3935, 3945, 3955, 3965, 39815, 39825, 39845, 39855).
\n
Total de la part des cessionnaires dans les provisions techniques.
\n
4 et 5. Valeurs réalisables à court terme ou disponibles :
\n
Comptes courants des cessionnaires ou rétrocessionnaires débiteurs (4000).
\n
Comptes courants des cédants et rétrocédants débiteurs (4040).
\n
Comptes courants des coassureurs débiteurs (4080).
\n
Créances sur les assurés et les agents (41).
\n
Personnel (42).
\n
Etat (43).
\n
Actionnaires (44).
\n
Filiales (45).
\n
Débiteurs divers (46).
\n
Comptes de régularisation (48).
\n
Comptes d'attente et à régulariser (49).
\n
Prêts non admis en représentation des provisions techniques (51).
\n
Effets à recevoir (53).
\n
Chèques et coupons à encaisser (54).
\n
Titres de placement divers (55 moins 4619 et moins 195).
\n
Banques et chèques postaux (56).
\n
Caisse (57).
\n
Total des comptes de tiers et des comptes financiers.
\n
17. Compte avec le siège social (créances).
\n
87. Résultats (perte de l'exercice).
\n
Total général.
\n
07. Valeurs déposées par les tiers, à restituer.
\n
09. Valeurs appartenant à des institutions de prévoyance régies par l'article L. 4 du code général de sécurité sociale, à restituer.
" } }, "LEGIARTI000006820154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820154", "URL": "article/LEGI/ARTI/00/00/06/82/01/LEGIARTI000006820154.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R003XXFA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R334-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006188196", "@fin": "1994-06-11", "#text": "Compte 89 - Bilan - Passif.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006175985", "@fin": "1994-06-11", "#text": "Section III : Modèles de comptes de résultats et de bilan", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820154", "@fin": "1985-04-30", "@num": "R343-3", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820155", "@fin": "1994-06-11", "@num": "R343-3", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
10. Capital social ou fonds d'établissement :
\n
- Capital social (100).
\n
Capital appelé (1000).
\n
Capital non appelé (1001).
\n
- Fonds d'établissement (101).
\n
Fonds constitué (1010).
\n
Part restant à rembourser de l'emprunt (1016) (1).
\n
- Fonds social complémentaire (102) (1).
\n
(1) Emprunts mentionnés à l'article R. 334-2.
\n
11. Réserves :
\n
- Primes d'émission (110).
\n
- Réserves statutaires (112).
\n
- Réserve des plus-values nettes à long terme (113).
\n
- Réserves provenant de subventions d'équipement (114).
\n
- Réserves pour plus-values réinvesties, à réinvestir et divers (115).
\n
- Réserves de renouvellement des immobilisations (116).
\n
- Réserves spéciales de réévaluation (118).
\n
- Réserves pour cautionnements (119).
\n
13. Réserves réglementées :
\n
- Réserve pour remboursement de l'emprunt pour fonds d'établissement (130).
\n
- Réserve de garantie (132).
\n
- Réserve pour fluctuations de change (134).
\n
- Réserve de capitalisation (135).
\n
- Provision pour investissement (participation des salariés) (136).
\n
12. Report à nouveau.
\n
Total des capitaux propres et réserves.
\n
14. Subventions d'équipement reçues.
\n
15. Provisions pour pertes et charges :
\n
- Provision pour participation des salariés aux fruits de l'expansion (156).
\n
- Autres provisions pour pertes et charges (15 moins 156).
\n
16 et 18. Dettes à long et moyen terme :
\n
- Emprunts et autres dettes à plus d'un an (16).
\n
- Dettes pour valeurs et espèces remises par les cessionnaires et rétrocessionnaires (18).
\n
Total des subventions, provisions pour pertes et charges et dettes à long et moyen terme.
\n
31 à 38. Provisions techniques :
\n
- Primes (310, 320, 330, 340, 360, 3810, 3820, 3840, 3850).
\n
- Sinistres (315, 3250 à 3258, 335, 345, 355, 365, 3815, 3825, 3845, 3855).
\n
- Moins : prévision de recours à encaisser (3259).
\n
- Engagements envers les institutions de prévoyance ou relatifs aux fonds de placement gérés par l'entreprise (37).
\n
Total des provisions techniques.
\n
4 et 5. Dettes à court terme :
\n
Comptes courants des cessionnaires et rétrocessionnaires créditeurs (4001).
\n
Comptes courants des cédants et rétrocédants créditeurs (4041).
\n
Comptes courants des coassureurs créditeurs (4081).
\n
Comptes des agents et assurés créditeurs (41) (1).
\n
Personnel (42) (1).
\n
Etat (43) (1).
\n
Actionnaires (44) (1).
\n
Filiales (45) (1).
\n
Créditeurs divers (4600, 4601, 4603, 4604, 462 à 468) (1).
\n
Comptes de régularisation (47).
\n
Comptes d'attente et à régulariser (49).
\n
Emprunts à moins d'un an (50).
\n
Effets à payer (52).
\n
Total des dettes à court terme.
\n
17. Compte avec le siège social (dettes).
\n
87. Résultats (excédent avant affectation).
\n
Total général.
\n
07. Engagements de restitution de valeurs détenues appartenant à des tiers.
\n
09. Engagements de restitution de valeurs détenues appartenant à des institutions de prévoyance régies par l'article L. 4 du code général de sécurité sociale.
\n
[*(1) Total des comptes divisionnaires ou sous-comptes dont le solde est créditeur. Certains comptes figurant à la fois à l'actif et au passif, leurs soldes pouvant être soit débiteurs, soit créditeurs (418, 428, 436, 438, 445, 446, 450, 455, 462 à 468). D'autres comptes se balancent et n'ont pas figurer au bilan (59...)*].
\n
" } }, "LEGIARTI000006820176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820176", "URL": "article/LEGI/ARTI/00/00/06/82/01/LEGIARTI000006820176.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R004XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L4", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816849", "@num": "R*332-30", "#text": "Code des assurances - art. R*332-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816907", "@num": "R*332-33", "#text": "Code des assurances - art. R*332-33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R332-33, R332-30, R332-31, R332-20", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 1945-10-04 art. 18", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006175997", "@fin": "1994-06-11", "#text": "Section IV : Terminologie explicative et modalités de fonctionnement des comptes.", "@debut": "1976-07-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820176", "@fin": "1985-04-30", "@num": "R343-4", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820184", "@fin": "1991-07-28", "@num": "R343-4", "@etat": "MODIFIE", "@debut": "1985-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820193", "@fin": "1994-06-11", "@num": "R343-4", "@etat": "ABROGE", "@debut": "1991-07-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises de capitalisation tiennent les mêmes comptes que les entreprises d'assurance sur la vie, en apportant à leurs libellés les modifications éventuellement nécessaires.

Classe 1.

Comptes de capitaux permanents.

Capitaux permanents : Moyens de financement utilisés par l'entreprise de façon permanente et durable, constitués en particulier par le capital, les primes d'émission, les bénéfices mis en réserve et les emprunts pour fonds d'établissement.

10. Capital.

La fraction du capital restant à appeler est portée au crédit du compte 1001 par le débit du compte 441 (actionnaires, capital non appelé).

Dans le cas d'appel de capital non libéré, le compte 1001 est débité du montant appelé par le crédit du compte 1000, et corrélativement le compte 441 est crédité du même montant par le débit du compte 442, ou s'il y a libération totale et immédiate par le débit du compte intéressé de la classe 4 ou de la classe 5.

Dans le cas où l'emprunt pour fonds d'établissement est remboursé par annuités, le compte 1010 (fonds d'établissement constitué) est crédité par le débit du compte 8331 d'un montant égal à la partie remboursée de l'emprunt.

Dans les autres cas (remboursement inférieur à l'amortissement de l'année) le compte 1016 (part restant à rembourser de l'emprunt) est débité par le crédit du compte 56 (banque), le compte 1010 (fonds d'établissement constitué) est crédité par le débit du compte 8331 d'un montant égal à la somme remboursée et le compte 130 (réserve pour remboursement de l'emprunt) est crédité par le débit du compte 8330 d'un montant égal à la somme qui, dans l'année, a été amortie sans être remboursée. Au terme de l'emprunt le compte 1010 est crédité par le débit du compte 130 tandis que le compte 1016 est soldé par le compte 56.

11. Réserves.

Le compte 110 est utilisé pour enregistrer les primes d'apports et les primes de fusion.

Lorsque l'exploitation à l'étranger des entreprises françaises est subordonnée à un cautionnement, la réserve imposée à ce titre figure au compte 119 ; de même, quand il est exigé des entreprises un dépôt qui dépasse leurs engagements techniques, l'excédent est, en principe, crédité à ce compte. S'il apparaît que les actifs correspondants à ces suppléments de garantie exigés à l'étranger deviennent irrécupérables, il est constitué une provision pour perte de cautionnement (1599), par le débit du compte 835.

12. Report à nouveau.

Ce compte fonctionne après décision sur l'affectation des bénéfices ou sur le sort des pertes laissées jusque-là en instance au compte 88.

14. Subventions d'équipement reçues.

Le compte 141 est crédité du montant de la subvention par le débit du compte intéressé de la caisse 4 ou de la classe 5.

15. Provisions pour pertes et charges.

Le compte 150 (provision pour garantie des moins-values sur titres gérés et figurant en classe zéro) concerne les entreprises d'assurance qui gèrent pour le compte de tiers (en particulier des institutions de prévoyance mentionnées au chapitre Ier du titre IV du livre IV des titres appartenant à ceux-ci et qui se sont engagées à répondre de tout ou partie de la dépréciation éventuellement subie par ces titres ; dans la mesure où cette garantie entre en jeu, les entreprises d'assurance constituent la provision dont il s'agit par le débit du compte 87.

Les autres provisions pour pertes et charges sont créées ou rajustées par le jeu des comptes 68 et 698 lorsqu'elles concernent l'exploitation, par le débit du compte 835 lorsqu'elles ne concernent pas l'exploitation ou lorsqu'elles ont un caractère exceptionnel, enfin par le jeu des comptes 7850, 828 et 829 lorsque le montant de la provision doit être diminué ou annulé.

16. Emprunts et dettes à plus d'un an.

Les titres reçus en cautionnement ne figurent pas dans les classes 2 ou 5 mais à la classe zéro ; ils ne font donc pas l'objet d'une contrepartie au compte 168.

17. Comptes de liaison des établissements et succursales.

Pour les entreprises françaises, ce compte est normalement soldé en fin d'exercice.

Pour les entreprises étrangères, il enregistre les écritures qui intéressent le siège social.

18. Dettes pour valeurs et espèces remises par les cessionnaires et rétrocessionnaires en représentation d'engagements techniques.

Le compte 182 est la contrepartie du compte 29.

19. Provision pour dépréciation des immobilisations et titres.

Les moins-values existant éventuellement à l'inventaire en application des règles d'estimation des placements appartenant aux entreprises et conservés par elles font l'objet d'une provision pour dépréciation ; à cet effet le compte 19 est crédité par le débit du compte 87.

Classe 2.

Comptes de valeurs immobilisées.

Valeurs immobilisées : On entend par \"valeurs immobilisées\" tous les biens et valeurs destinés à rester durablement sous la même forme dans l'entreprise.

20. Frais d'établissement et de développement en France.

Les frais d'établissement inscrits aux comptes 200 à 204 peuvent être entièrement amortis dès la première année.

Du compte 2010 (frais de prospection) sont exclus tous frais d'acquisition des contrats d'assurance qui constituent le compte 205.

Les frais d'acquisition des immobilisations (compte 204) comprennent uniquement les droits de mutation, les honoraires de notaire, les commissions éventuelles d'intermédiaire et les frais d'acte ; ils ne comprennent pas les honoraires d'architecte relatifs à la construction. Cette ventilation des immobilisations en frais d'acquisition et principal n'est obligatoire que pour les biens entrant dans le patrimoine à compter de l'entrée en vigueur du plan comptable particulier à l'assurance.

Les comptes d'amortissement 2008, 2018, 2028, 2038, 2048 et 2068 sont crédités par le débit du compte 680. Lorsqu'un des éléments des comptes 2000, 2010 à 2013, 2020, 2030, 2040 à 2047 et 2060 a fait l'objet d'un amortissement intégral, la somme correspondante est compensée par le débit de celui des comptes d'amortissement ci-dessus énumérés qui est concerné.

Les frais d'acquisition des contrats précomptés (compte 205) sont régis par la réglementation en vigueur, et notamment l'article R. 332-33. Ce compte est débité par le crédit du compte 659.

Le compte 2058 est crédité par le débit du compte 658 ; il enregistre le cumul des amortissements effectués sur les commissions des exercices n'ayant pas encore fait l'objet d'un amortissement intégral ; lorsque l'amortissement des commissions d'un exercice est achevé, la fraction correspondante du compte 2058 est compensée par celui des comptes d'actif intéressés (2050 à 2057).

Le compte 209 est, à la clôture de l'exercice, débité (2094) par le crédit du compte 204 et crédité (2098) par le débit de 2048 ; ces écritures sont contrepassées à l'ouverture de l'exercice suivant.

21. Immobilisations en France.

Lorsqu'un terrain non bâti fait l'objet d'une construction, le compte 210 est crédité par le débit du compte 220 ; lors de l'achèvement de l'immeuble, le coût de l'ensemble terrain-construction est transféré des débits des comptes 220 et 222 ou 223 au débit des comptes 212 ou 213.

Les immobilisations corporelles (comptes 210 à 216 et 2190 à 2193) sont inscrites en comptabilité pour leur coût réel d'achat ou pour leur coût réel de production. Les droits de mutation, honoraires ou commissions et frais d'actes versés pour l'acquisition des immobilisations corporelles ne sont pas compris dans ce coût ; ils sont portés au compte 2040 ou 2042.

Les parts ou actions non cotées des sociétés immobilières ou des sociétés d'investissements immobiliers sont portées au compte 213 (ou ou au compte 223). Lorsqu'elles sont cotées, elles doivent figurer aux comptes 23 ou 25 selon la proportion du capital possédé. Le montant des versements restant à effectuer sur les titres non entièrement libérés est porté au débit du compte 2132 et au crédit du compte 4611.

Le droit au bail fait l'objet du compte 2180 lorsque son acquisition comporte un prix spécifié dans l'acte.

Les amortissements pratiqués sur les immobilisations du compte 21 en application des articles R. 332-30 et R. 332-31 sont inscrits dans les sous-comptes à quatre chiffres se terminant par 8. Les comptes d'amortissement 2128, 2138, 2148, 2158 et 2168 sont crédités des amortissements effectués au cours de chaque exercice par le débit du compte 681.

Les provisions pour dépréciation (sous-comptes à quatre chiffres se terminant par un 9) sont créés par le débit du compte 839 ; elles sont ajustées par le crédit des comptes 828 et 829 lorsque le montant de la provision doit être diminué ou annulé.

Les immobilisations d'exploitation sont celles affectées aux opérations professionnelles et les immobilisations de placement celles affectées à la couverture des engagements de l'entreprise ou constituant l'actif libre. Le compte 219 ne joue que deux fois par an ; il est débité à la clôture de l'exercice par le crédit des comptes 210, 212, 213 et 218 ; ces écritures sont contrepassées à l'ouverture de l'exercice suivant.

Lorsque des immobilisations sortent de l'actif, la différence entre la valeur d'actif diminuée des amortissements et le prix de cession constitue un profit ou une perte par réalisation qui s'inscrit aux comptes 840 ou 845.

22. Immobilisations en cours en France.

Ce compte a pour objet de faire apparaître la valeur des immobilisations non terminées.

23. Valeurs mobilières détenues en France et admises en représentation des provisions techniques, appartenant à l'entreprise (autres que les titres de participation).

Les valeurs mobilières qui par leur nature peuvent servir à représenter les provisions techniques, en conformité avec la réglementation en vigueur, et qui ne sont pas inscrites aux comptes 25, 26 ou 28 sont comptabilisées en 23. Ces titres y figurent même si l'entreprise n'en a pas besoin en totalité pour représenter des provisions techniques.

Les frais accessoires d'achat (impôts, courtage et commissions) ne sont pas compris dans la valeur d'actif, mais portés au débit du compte 675.

Le montant versé sur le prix de souscription ou le prix d'achat d'un titre non entièrement libéré est seul porté au compte 23.

Dans chaque rubrique les titres sont classés dans l'ordre de la cote officielle de la Bourse.

Le compte 239 \"Provision pour dépréciation de valeurs mobilières\" (de même que les comptes 259 et 289) enregistre toutes les différences entre le prix de revient et l'estimation inférieure retenue au titre de l'article R. 332-20, 1°, en particulier sur titres non cotés.

25. Titres de participation détenus en France.

On considère qu'une entreprise détient une participation dans une autre lorsqu'elle en possède une fraction du capital au moins égale à 10 p. 100.

Le compte 254 enregistre les parts possédées par l'entreprise dans des organismes non commerciaux. Le montant des versements restant à effectuer sur titres non entièrement libérés est porté simultanément au débit des comptes 256 et 257 et au crédit du compte 4615.

26. Dépôts et cautionnements.

Au compte 2630, la créance doit figurer pour la valeur boursière des titres déposés chez les cédants. A cet effet, lorsqu'ils présentent une plus-value, celle-ci est débitée au compte 26301 par le crédit de 476 \"Différence d'estimation sur les valeurs déposées chez les cédants\" ; lorsqu'ils présentent une moins-value, le compte 26301 est crédité par le débit du compte 87. Ces écritures sont contrepassées au début de l'exercice suivant.

27. Valeurs garantissant les engagements envers des institutions de prévoyance ou couvrant les fonds de placement gérés par l'entreprise.

Lorsque la convention avec les institutions de prévoyance régies par l'article L. 4 du code de sécurité sociale (article 18 de l'ordonnance du 4 octobre 1945) prévoit que les titres seront immatriculés au nom de l'entreprise d'assurance prêtant son concours, les fonds versés par les institutions en vue de l'achat de ces valeurs sont comptabilisés au crédit du compte 37 ; les sommes reversées passent au débit de ce même compte. Le compte 27 enregistre les mouvements de ce portefeuille spécial de titres : il est débité du prix des titres y entrant et crédité du prix des titres qui en sortent.

Classe 3.

Comptes de provisions techniques.

La classe 3 est, dans le présent plan, réservée aux provisions techniques, c'est-à-dire aux charges prévisibles qui concernent l'exécution des contrats passés entre l'entreprise et les assurés. Elle enregistre également les engagements envers les institutions de prévoyance ou ceux relatifs aux fonds de placements gérés par l'entreprise.

32. Provisions techniques des opérations d'assurance directe dommages, RC et risques divers en France.

Au compte 3200 sont enregistrées les primes émises relatives à des échéances appartenant à des exercices postérieurs.

33. Provisions techniques des autres affaires en France.

L'expression \"autres affaires\" désigne les opérations non régies par l'article L. 310-1 et les textes subséquents, que les entreprises d'assurance sont autorisées à pratiquer par des lois spéciales. Entrent dans ces \"autres affaires\" les opérations mentionnées par l'article L. 441-3, pour lesquelles l'article R. 441-15 prescrit la tenue d'une comptabilité spéciale.

35. Provisions techniques des acceptations en France.

Le compte 355 reçoit notamment les écritures d'attente prescrites par l'article R. 342-16 et destinées à compenser provisoirement les comptes des acceptations lorsque ceux-ci sont incomplets et à provisionner les pertes prévisibles lorsque le réassureur n'est pas en possession de tous les comptes.

Classe 4.

Comptes de tiers.

Les comptes de la classe 4 enregistrent les opérations concernant les relations avec les tiers (à l'exception de celles prévues en classe 3) et, par extension, les écritures de régularisation des charges et produits.

40 Réassureurs, cédants, coassureurs.

Les comptes divisionnaires 400 à 403 donnent lieu à l'ouverture pour chaque réassureur, dans chaque monnaie du traité, d'un compte destiné à enregistrer en cours d'exercice toutes les opérations qui se présentent ; l'entreprise ouvre à cet effet les comptes 4002, 4003 ..., jusqu'à 4038 et 4039 ; si le nombre des comptes ainsi disponible est insuffisant, il sera créé des comptes à cinq chiffres (de 40020 et 40021 à 40398 et 40399) ou à six chiffres. En fin d'exercice, il est tiré le solde pour chaque réassureur par monnaie et ce solde ressort aux comptes 4000 et 4001 selon qu'il est débiteur ou créditeur.

Les comptes 404 à 408 fonctionnent de manière analogue.

Les comptes courants des réassureurs excluent les sommes portées au compte 18 à raison des dépôts en valeurs remises par les réassureurs.

41 Agents, assurés et courtiers.

Le compte 410 correspond aux comptes avec les agents et courtiers au sens normal du terme. En vue de déterminer les primes arriérées, il fait à la clôture de l'exercice l'objet d'une ventilation au compte 411 entre les divers éléments des primes à encaisser et les soldes espèces ; ce compte 411 n'est donc qu'un compte d'inventaire.

Le compte 412 enregistre les opérations d'assurance ne passant pas par un agent ou un courtier et ne donnant pas lieu à commission. Les assurés sont débités des quittances qui leur sont présentées et crédités de leurs paiements.

Les comptes 413 et 414 enregistrent les opérations autres que les opérations courantes d'assurance (par exemple les prêts aux agents ...).

Le compte 419 enregistre les provisions pour dépréciation autres que la provision pour annulations de primes qui figure en classe 3. 43 Etat.

Les opérations à inscrire au compte 43 sont celles faites avec l'Etat considéré en tant que puissance publique.

Le compte 432 reçoit provisoirement les sommes versées à l'entreprise par l'Etat et dont le caractère de prêt ou de subvention n'est pas encore établi : ce compte doit être normalement soldé en fin d'exercice.

Au compte 433, les parts dont il s'agit sont les titres créés par les sociétés nationalisées d'assurance en application de l'article L. 322-7 ; les parts amorties ont été remboursées aux porteurs par l'entreprise qui doit en récupérer le montant.

Les impôts et taxes à porter, le cas échéant, au compte 436 comprennent non seulement les impôts et taxes d'Etat proprement dits, mais aussi les impôts et taxes perçus pour le compte des départements et des communes.

45 Filiales ou société-mère.

Les filiales proprement dites comprennent les sociétés dont l'entreprise détient 50 p. 100 ou plus du capital.

46 Débiteurs et créditeurs divers.

Lorsque la convention avec les institutions de prévoyance régies par l'article L 4 du code de sécurité sociale (art 18 de l'ordonnance du 4 octobre 1945) prévoit que les titres achetés sur les instructions de l'entreprise d'assurance seront immatriculés au nom des institutions (et appelés de ce fait à figurer en classe 0 et non en classe 2), le compte 462 est crédité notamment des sommes remises par les institutions, des intérêts perçus pour leur compte, et débité notamment des sommes reversées aux institutions, des sommes consacrées aux achats de valeurs effectués pour leur compte, de la participation allouée par les institutions à l'entreprise d'assurance.

Le compte \"465 : Créances sur des organismes d'assurance en raison d'avances aux assurés\" fonctionne de la manière suivante :

Lorsqu'en assurance des véhicules terrestres à moteur le contrat ne couvre pas les dommages subis mais qu'une garantie de protection juridique prévoit que l'assuré bénéficiera de la part de son assureur d'un paiement avant l'exercice du recours, paiement et recours sont respectivement comptabilisés au débit des sous-comptes 6020 et 6026 et au crédit du sous-compte 6029.

Lorsqu'en l'absence d'une telle disposition du contrat un système analogue de règlement fonctionne néanmoins en vertu d'un accord entre entreprises, le compte 465 est en cours d'année débité des sommes payées dans ces conditions et crédité de celles récupérées ; il est en fin d'exercice crédité des sommes non récupérables par le débit des comptes 6020 et 6026.

47 et 48 Comptes de régularisation.

Ces comptes sont utilisés pour répartir les charges et les produits dans le temps, de manière à rattacher à un exercice déterminé toutes les charges et tous les produits le concernant effectivement et ceux-là seulement.

Dans le compte 470 sont compris notamment les intérêts courus et non échus sur emprunts contractés par l'entreprise, ainsi que le montant des droits acquis par le personnel à la clôture de l'exercice au titre des congés payés.

Les comptes 470 et 480 sont à subdiviser dans l'ordre des charges figurant aux comptes 61 à 64, 66, 67 et 69. Le compte 475 est crédité des sommes correspondant à des produits perçus ou comptabilisés avant que les prestations et fournitures les justifiant aient été effectuées ou fournies.

Le compte 485 est débité en fin d'exercice par le crédit des comptes 76, 77, 796 et 797 des produits acquis à l'entreprise mais dont le montant, non définitivement arrêté, n'a pas encore été inscrit à un compte débiteur de la classe 4.

49 Comptes d'attente et à régulariser.

Les opérations qui ne peuvent être imputées de façon certaine à un compte déterminé au moment où elles doivent être enregistrées ou qui exigent une information complémentaire sont inscrites provisoirement en 49. Ce procédé ne doit être utilisé qu'à titre exceptionnel.

Sauf impossibilité, les opérations inscrites dans ce compte sont reclassées en fin d'exercice parmi les comptes figurant au modèle du bilan, et le compte 49 ne figure pas, en principe, au bilan. Si le reclassement ne peut pas être effectué, il n'est pas établi de compensation entre les soldes créditeurs et les soldes débiteurs des comptes, qui doivent apparaître au bilan.

Classe 5.

Comptes financiers.

Les comptes financiers enregistrent les mouvements de valeurs en espèces, chèques, effets de commerce, coupons, les opérations faites avec les banques, agents de change, etc. Ils comprennent également les emprunts à court terme, ainsi que les titres de placement non susceptibles d'être admis en représentation des provisions techniques et qui, de ce fait, ne présentent pas en théorie cette permanence, cette stabilité, qui sont un des caractères des placements admis en représentation et constituant la classe 2.

50. Emprunts à moins d'un an.

Ces comptes enregistrent les emprunts contractés par l'entreprise dont on est sûr, à l'origine, qu'ils sont faits ou consentis pour une durée inférieure à un an.

55. Titres de placement non énumérés aux articles R. 332-2 et R. 332-9.

Ces titres sont ceux qui ne peuvent être affectés ni aux comptes 25 ou 285 parce qu'ils ne sont pas des titres de participation, ni aux comptes 23 ou 283 parce qu'ils ne sont pas susceptibles d'être admis en représentation des provisions techniques.

Les règles à suivre pour leur comptabilisation et la constitution de la provision pour dépréciation (compte 559) sont analogues à celles déjà prévues pour les immobilisations faisant l'objet des comptes 21 à 28.

59. Virements internes.

Ce sont des comptes de passage utilisés pour comptabiliser commodément des opérations appelées à finalement se solder.

Classe 6.

Comptes de charges par nature.

La classe 6 groupe les comptes destinés à enregistrer les charges d'exploitation technique et générale supportées en cours d'exercice (à l'exclusion toutefois de la reprise des anciennes provisions pour prestations et de la constitution des nouvelles qui passent directement au compte d'exploitation 80).

60.1 Prestations en France.

Le compte 601 \"prestations échues\" est réservé aux entreprises pratiquant les opérations définies aux 1 à 4 de l'article L. 310-1. (En capitalisation, les capitaux sortant aux tirages garantis sont comptabilisés au compte 6010). Les participations attribuées avant détermination des résultats de l'exercice passent par le compte 6015, qu'elles soient à distribuer immédiatement, à incorporer à la provision mathématique ou à verser à la provision pour participation aux excédents (les participations éventuellement allouées sur les bénéfices du compte de pertes et profits apparaissent au compte 88). Le compte divisionnaire 602 \"prestations et frais payés (affaires directes)\" est réservé aux entreprises d'assurance dommages qui y portent les sommes ayant été effectivement payées, y compris les capitaux versés à la Caisse nationale de prévoyace et les arrérages avant constitution (6020). Lors de la constitution d'une rente dont l'entreprise assumera la gestion, le compte 6020 \"sinistres\" est débité par le crédit du compte 6021 \"capitaux constitutifs de

rentes\" ; les arrérages payés à partir de ce moment viennent au débit du compte 6023 ; à l'inventaire on débite le compte d'exploitation pour solder les comptes 6020 et 6023 (ce dernier étant appelé à figurer à l'état B 1 bis) tandis que le compte 6021 (également élément de l'état B 1 bis) est soldé par le crédit du compte d'exploitation. Inversement, si la rente constituée fait l'objet d'un rachat, le compte 6024 (élément de l'état B 1 bis) est débité (par le crédit d'un compte de trésorerie). Les frais annexes individualisés par dossier de sinistre ou de recours (tels que frais d'expertise, honoraires d'avocats, d'avoués, frais de justice, honoraires médicaux...) sont comptabilisés au compte 6026.

Le compte 603 \"prestations échues (autres affaires)\" fonctionne comme le compte 601.

61 Frais de personnel en France.

Les frais inscrits à ce compte sont ceux qui sont supportés par l'entreprise au titre de la rémunération de son personnel et de ses compléments (charges connexes, charges de sécurité sociale, frais pour oeuvres sociales). Ils ne comprennent pas les commissions ou courtages alloués au personnel, qui trouvent leur place au compte 654.

Le compte 612 enregistre les rémunérations versées aux salariés de l'entreprise affectés à la présentation des opérations d'assurance. Dans le cas des salariés percevant des rémunérations relevant pour partie du compte 610 et pour partie du compte 612, il y a lieu de ventiler ces rémunérations entre les deux comptes soit immédiatement, soit en fin d'année et, lorsque cette ventilation est impossible, de comptabiliser la rémunération dans celui de ces comptes auquel correspond la fonction principale de l'intéressé.

Le compte 613 comprend les indemnités forfaitaires allouées au personnel, quels qu'en soient l'objet et la durée.

Les comptes 613, 616, 617 et 618 concernent les personnels dont les rémunérations sont enregistrées aux comptes 610 et 612.

Les comptes 61600 et 61620 enregistrent les sommes payées en espèces, au titres des congés payés, aux personnes quittant l'entreprise. Ils reçoivent également, le cas échéant, la variation, d'un 31 décembre à l'autre, du montant des droits acquis par le personnel à la clôture de l'exercice au titre des congés payés. Ce montant figure alors au passif du bilan, dans le compte 470 (charges à payer). Les cotisations portées en 617 ne comprennent que la part de l'employeur.

Les autres charges sociales (compte 618) comprennent les frais pour oeuvres sociales, à l'exception des frais qui, tels le loyer et l'entretien des cantines, doivent être portés, en raison même de leur nature, dans les autres comptes de la classe 6.

62 Impôts et taxes en France.

Le compte 62 enregistre tous les impôts et taxes qui sont à la charge de l'entreprise, à l'exception :

- de ceux qui, tel l'impôt sur les bénéfices ou l'impôt sur les sociétés, constituent un prélèvement sur les bénéfices et sont inscrits directement au débit du compte 85 ;

- de ceux qui, encaissés sur des tiers par l'entreprise, doivent être reversés par elle et sont enregistrés aux comptes 435 (taxes sur primes d'assurance), 440 (impôts et taxes recouvrables sur les actionnaires), 4602 et 4605 (impôts et taxes recouvrables sur les obligataires ou porteurs de parts bénéficiaires) ;

- des rappels d'impôts concernant les exercices antérieurs qui sont portés au compte 8202 ;

- des pénalités et amendes fiscales, frais exceptionnels qui doivent être enregistrés au compte 844.

63 Travaux, fournitures et services extérieurs en France.

Le compte 63 enregistre les frais payés à des tiers, à l'exclusion des frais de transports et de déplacements qui sont inscrits au compte 64 et des frais de gestion qui sont portés au compte 66.

Au compte 631, la distinction entre les frais d'entretien et les frais de réparation ne s'opère à l'intérieur du compte 631 que dans la mesure du possible ; en cas d'impossibilité de cette distinction, le regroupement se fait sur l'intitulé \"entretien\". A ce compte figurent les charges incombant à l'occupant de l'immeuble (même quand la société est propriétaire de l'immeuble dans lequel elle est installée).

Le compte 632 enregistre les frais payés aux tiers qui sont chargés par l'entreprise d'effectuer pour son compte des opérations ayant pour objet la fabrication de produits ou la fourniture de services.

Les dépenses d'achat du petit matériel, qui doit être renouvelé périodiquement, sont portées au débit du compte 633.

Au compte 637 sont portés des honoraires tels que ceux versés aux conseillers fiscaux, avocats, architectes, commissaires aux comptes, experts du comité d'entreprise ....

64 Transports et déplacements en France.

Le compte 64 enregistre tous les frais de transports et de déplacements, y compris ceux concernant les transports de matériel et d'archives, que l'entreprise n'assure pas par ses propres moyens. Lorsque l'entreprise assure ces transports par ses propres moyens, les charges figurent dans les postes correspondants : salaires, entretien et réparation du matériel, etc.

65 Commissions en France.

Le compte 65 enregistre, d'une part, les rémunérations de toute nature allouées aux courtiers d'assurance et aux agents généraux d'assurance au titre des services rendus par eux à l'entreprise (à l'exception de ceux concernant l'exercice des recours) et, d'autre part, les sommes versées aux autres mandataires de l'entreprise en rémunération des services rendus par eux dans la présentation des opérations d'assurance ou à des salariés de l'entreprise au titre de commissions occasionnelles.

66 Frais divers de gestion en France.

Le compte 668 enregistre à son débit, par le crédit des comptes intéressés de la classe 4 ou de la classe 5, les subventions accordées par l'entreprise lorsque, eu égard à leur périodicité ou à leur nature, ces subventions peuvent être considérées comme ressortissant à la gestion normale.

67 Frais financiers en France.

Par analogie avec les intérêts des emprunts obligataires, le montant minimal de la répartition servi aux parts bénéficiaires créées par l'article L. 322-7 est porté au compte 6700. L'excédent figure au compte 88 dans les \"autres répartitions\".

Le compte 673 est débité des escomptes dont bénéficient les assurés (notamment en assurance maritime) lorsque les primes stipulées payables par quarts sont en fait acquittées en un seul versement.

Le compte 675 enregistre les frais accessoires d'achat (impôts, courtages et commissions) des titres de participation et de placement en France (il en est de même pour le compte 6975 en ce qui concerne les valeurs détenues à l'étranger).

Le compte 677 comprend notamment les charges d'intérêts résultant de la garantie donnée par les entreprises d'assurance aux institutions de prévoyance mentionnées par le chapitre Ier du titre IV du livre IV.

Charges payées ou comptabilisées d'avance - Charges à payer.

Les comptes 61 à 64, 66 et 67, enregistrant les charges au fur et à mesure qu'elles se produisent, n'indiquent pas le montant exact des charges qui se rapportent à l'exercice : ils comprennent des charges engagées pendant cet exercice, mais qui concernent des exercices postérieurs ; ils ne comprennent pas, par contre, les charges qui, se rapportant à l'exercice considéré, ne seront enregistrées qu'au cours d'un exercice ultérieur.

Pour rétablir dans les comptes de la classe 6 le montant exact des charges se rapportant à l'exercice, ces comptes doivent être régularisés à la fin de l'exercice, par le débit du compte 480 et par le crédit du compte 470.

A l'ouverture de l'exercice suivant, les écritures passées à ces comptes 480 et 470 sont contrepassées aux comptes intéressés de la classe 6. Toutefois, les entreprises peuvent également débiter directement le compte 470 lors du règlement effectif des charges à payer et créditer le compte 480 à l'échéance des charges payées ou comptabilisées d'avance.

Les entreprises qui le jugent opportun peuvent faire jouer les comptes 470 et 480 à la fin de chaque période comptable et non pas seulement en fin d'exercice.

68 Dotation de l'exercice aux comptes d'amortissements et de provisions en France.

Ces comptes sont destinés à faire apparaître dans la classe 6 les dotations de l'exercice aux comptes d'amortissements, de provisions pour pertes et charges et de provisions pour dépréciations des éléments de l'actif, lorsque ces provisions concernent l'exploitation ; ils ne donnent lieu qu'à des dotations positives. Lorsque la provision antérieurement constituée par dotation aux comptes 685 ou 689 se révèle trop forte, l'excédent est repris par le crédit du compte 828.

Les sous-comptes dérivés de 680, 681, 685 sont débités par le crédit des comptes d'amortissements ou de provisions correspondants dérivés des comptes 20, 21 et 15 ; le compte 689 est débité par le crédit des comptes 409, 419, 459 et 469.

Classe 7.

Comptes de produits par nature.

En dehors des comptes techniques (comptes 70, 73, 75 et 79), les produits comprennent les sommes reçues ou à recevoir au titre de l'exploitation, et se rapportant à l'exercice en cours, soit en contrepartie de fournitures de services ou avantages exécutés ou fournis par l'entreprise, soit exceptionnellement sans contrepartie. Ils comprennent également les travaux faits par l'entreprise pour elle-même.

La classe 7 comprend également, par extension, des comptes correcteurs des comptes de charges de la classe 6.

Les comptes de la classe 7 ne comprennent donc pas les produits ou les profits qui proviennent de subventions d'équilibre ou d'équipement, d'opérations concernant des exercices antérieurs, ou présentant un caractère exceptionnel, et qui doivent être portés à l'un des comptes suivants : 822, 847, 848 ou 849. Les entreprises débitent, le cas échéant, chaque compte de produits du montant des sommes qui y sont portées et qui sont à inscrire, en définitive, au crédit du compte de Pertes et Profits. Ces écritures rectificatives sont passées, au plus tard, à la fin de l'exercice.

70 Primes ou cotisations émises.

Le compte 70 est, lors de l'émission des quittances, crédité du montant des primes ou cotisations, y compris les accessoires et coûts de police, mais net de taxes d'assurance.

Les capitaux constitutifs de rentes gérées par l'entreprise constituées à la suite d'un sinistre ne sont pas comptabilisés en 70 mais sont portés au compte 6021.

71 Subventions d'exploitations reçues.

Figurent à ce compte les subventions d'exploitation accordées par l'Etat, les collectivités publiques ou les tiers, qui ne sont ni des subventions d'équilibre, ni des subventions d'équipement.

73 Réductions et ristournes de primes.

Le compte 73 enregistre en cours d'année le bonus quand il fait l'objet du remboursement d'une partie de la prime. Il est, en fin d'année, soldé par les comptes 701 à 706.

74 Ristournes, rabais et remises obtenus.

Ce compte enregistre les rabais obtenus des fournisseurs et dont le montant, non déduit des factures d'achat, n'est connu qu'après la comptabilisation de ces factures. Il est crédité par le débit des comptes de tiers ou des comptes du trésorerie et soldé en fin d'année (en même temps que les produits accessoires 76) par le compte d'exploitation 80.

76 Produits accessoires en France.

Le compte 765 comprend notamment la participation reçue des organismes régis par l'article L. 4 du code de la sécurité sociale, les remboursements de frais perçus au titre de la gestion du Gamex, du régime de garantie contre les calamités agricoles et des assurances maladie et maternité des travailleurs non salariés des professions non agricole régies par la loi n° 66-509 du 12 juillet 1966. Il reçoit également les commissions d'apérition reçues des coassureurs.

Le remboursement des charges supportées par l'entreprise pour le compte d'autres sociétés avec lesquelles elle a des services communs vient au crédit des comptes intéressés de la classe 6.

77 Produits financiers.

Pour les placements dont la valeur comptable ne comprend pas le prorata d'intérêts courus depuis la dernière échéance, les intérêts courus et non échus à l'inventaire sont portés au crédit des sous-comptes intéressés du compte 77 et au débit du sous-compte 4857. A la réouverture des comptes après l'inventaire, le sous-compte 4857 est soldé par le débit de ces sous-comptes.

Les intérêts échus et non encaissés sont portés au crédit des sous-comptes intéressés de 77 et au débit du compte 545.

Les lots et primes de remboursement sur valeurs mobilières sont à inclure dans le compte 77.

Dans les autres produits financiers (778) entrent notamment au crédit les intérêts qui s'ajoutent aux primes, lorsque le tarif étant annuel, les primes ne sont, moyennant intérêt, payables que par fractions semestrielles ou trimestrielles.

78 Travaux faits par l'entreprise pour elle-même - Travaux et charges non imputables à l'exploitation de l'exercice.

Le compte 780 est appelé à enregistrer le coût des travaux faits par l'entreprise pour elle-même, dont le montant doit être porté à un compte de bilan.

Le compte 7800 est crédité par le débit du compte 20.

Le compte 785 est appelé à enregistrer la contrepartie des charges inscrites aux comptes 61, 66 et 67 et qui sont couvertes par des provisions pour pertes et charges constituées au cours des exercices antérieurs par le débit du compte 685 ou qui ne se rapportent pas à l'exploitation ou à l'exercice.

Classe 8.

Comptes de résultats.

80. Exploitation générale.

Le compte 80 fait apparaître les résultats de l'exercice, c'est-à-dire ceux qui proviennent de la gestion des diverses activités de l'entreprise. Ce compte n'est utilisé qu'en fin d'exercice.

Le solde du compte 80 est viré, pour clôture des écritures, au compte 87.

Le compte 80 est établi conformément au modèle prévu à la section III.

Les comptes constituant les postes du compte 80 sont indiqués dans les listes ci-après.

80. Exploitation générale (comptes spéciaux aux sociétés vie et capitalisation).

Sinistres survenus : 6010, 6030, 6040, 6060, 6901, 6904 et (cessions) 60910, 60930, 60940, 60960, 6909.

Capitaux échus : 6012, 6032, 6042, 6062 et (cessions) 60912, 60932, 60942, 60962.

Arrérages échus : 6013, 6033, 6043, 6063 et (cessions) 60913, 60933, 60943, 60963.

Rachats : 6014, 6034, 6044, 6064 et (cessions) 60914, 60934, 60944, 60964.

Participations aux excédents : 6015, 6035, 6045, 6065 et (cessions) 60915, 60935, 60945, 60965.

Provisions mathématiques : 310, 330, 340, 360, 3810, 3840 et (cessions) 3910, 3930, 3940, 3960, 39810, 39840.

Ajustement des valeurs affectées aux assurances à capital variable (débit) : 679.

Intérêts servis à la provision pour participation aux excédents :

676 et 6976.

Primes : 701, 703, 704, 706, 7901, 7904 et (cessions) 709, 7909. Ajustement des valeurs affectées aux assurances à capital variable (crédit) : 779.

80. Exploitation générale (comptes spéciaux aux entreprises de toute nature mentionnées au 5 de l'article L. 310-1).

Prestations et frais payés : 602, 604, 605, 606, 6902, 6904, 6905 et (cessions) 609, 6909.

Provisions de sinistres : 325, 355, 3825, 3855 et (cessions) 3925, 3955, 39825, 39855.

Primes : 702, 704, 705, 706, 7902, 7904, 7905 et (cessions) 709, 7909.

Provisions de primes : 320, 340, 350, 360, 3820, 3840, 3850 et (cessions) 3920, 3940, 3950, 3960, 39820, 39840, 39850.

80. Exploitation générale (comptes communs à toutes les entreprises).

Commissions : 651, 652, 653, 654, 655, 656, 657, 6950, 6957.

Frais d'acquisition précomptés portés à l'actif : 659 et 6959.

Amortissement des frais d'acquisition précomptés : 658, 6958.

Frais de personnel : 61 et 691.

Impôts et taxes : 62 et 692.

Travaux, fournitures et services extérieurs, transports et déplacements : 63, 64, 693, 694.

Frais divers de gestion : 66 et 696.

Dotations aux amortissements (autres que celles afférentes aux placements) : 6800, 6801, 6802, 6809, 6814, 6815, 6816, 6819, 6980. Dotations aux provisions (autres que celles afférentes aux placements) : 685, 689, 6985, 6989.

Commissions et autres charges (cessions) : 75, 795.

Frais financiers sur titres : 6740, 675, 6974, 6975.

Frais sur immeubles de placement : 678, 6804, 6978.

Autres frais : 670, 671, 672, 673, 6741, 6745, 6745, 6746, 677, 6803, 6806, 6970, 6977.

Dotation aux amortissements des valeurs de placement :

6812, 6813, 6981.

Produits financiers sur titres : 773, 775, 7973, 7975.

Produits financiers sur immeubles de placement : 771, 7971.

Autres produits financiers : 774, 776, 777, 778, 7974, 7976, 7977, 7978.

Subventions d'exploitation : 71, 791.

Produits accessoires : 74, 76, 794, 796.

Travaux faits par l'entreprise pour elle-même - Charges non imputables à l'exploitation de l'exercice : 78, 798.

82. Pertes et profits sur exercices antérieurs.

Ce compte enregistre les pertes et profits au titre des exercices antérieurs sur les postes non techniques, c'est-à-dire les résultats acquis au cours de l'exercice, mais dont l'origine remonte à des exercices antérieurs.

Le compte 828 reçoit à son crédit les reprises d'excédents éventuels sur provisions constituées au cours des exercices antérieurs, provisions qui avaient été initialement passées par les comptes 685, 689, 835 et 839.

Le compte 829 est destiné à recevoir à son crédit la contrepartie des pertes enregistrées aux comptes 82 et 84 et couvertes par des provisions pour pertes constituées au cours d'exercices antérieurs par le débit des comptes 835 et 839. Le compte 829 est crédité par le débit du compte de la provision intéressée soit du montant de la provision si ce montant est inférieur ou égal aux pertes, soit d'une somme égale au moment de ces pertes si la provision est supérieure à cette somme.

83. Dotations de l'exercice aux comptes de provisions hors exploitation ou exceptionnelles et de réserves réglementaires.

Ne passent par le compte 831 que celles des dotations aux réserves du compte 11 qui (à la différence de celles s'effectuant par le débit du compte 88) ne sont pas de la compétence exclusive de l'assemblée générale.

Le compte 833 est débité des dotations aux réserves réglementaires (compte 13) qui sont une charge de l'exercice, selon les textes en vigueur, mais qui ne sont pas directement liées à l'exploitation.

Les dotations aux réserves réglementaires peuvent être négatives si le prélèvement peut se faire sans autorisation préalable ; si une autorisation est requise, tant qu'elle n'est pas obtenue, le prélèvement se fait en utilisant le compte 88.

Le compte 835 sert à effectuer les dotations aux provisions pour pertes et charges (compte 15).

Toutefois la provision pour garantie des moins-values sur titres gérés et figurant en classe 0 est directement constituée par le débit du compte 87.

Le compte 839 concerne les dotations aux provisions pour dépréciation des éléments d'actif des classes 2, 4 et 5.

84. Pertes et profits exceptionnels.

Ce compte enregistre les résultats acquis au cours de l'exercice et qui proviennent d'événements ou de faits exceptionnels, tels que réalisations d'éléments d'actif, différences de change, créances dont le caractère irrecouvrable est apparu pendant l'exercice. Les lots et primes de remboursement des valeurs mobilières ne sont pas considérés comme des événements exceptionnels et sont portés aux comptes 7731 et 7973.

Le résultat des opérations de change (841, 846) est ventilé en bénéfices et pertes sur cessions ou sur conversion de monnaies étrangères, dans la mesure où l'importance relative de ces deux éléments justifie une telle ventilation.

Le compte 842 est un compte de calcul qui sert à remplir les tableaux fiscaux exigés pour la détermination des résultats sur cessions. Il fonctionne de la façon suivante :

- il est débité, par le crédit du compte d'élément d'actif concerné, du montant de la valeur d'origine de cet élément ;

- il est crédité, par le débit du compte \"amortissements\" ou \"provisions pour dépréciation\", du montant de l'amortissement ou de la provision relatif à l'élément cédé et, par le débit du compte de trésorerie concerné, du montant du prix de cession ;

- il est débité (cas de plus-value) ou crédité (cas de moins-values), pour solde par le crédit de 845 ou le débit de 840. Le compte 843 enregistre à son débit, par le crédit des comptes intéressés des classes 4 ou 5, les subventions accordées par l'entreprise qui n'ont pas le caractère de charges d'exploitation. Les subventions d'équilibre reçues sont les subventions qui seraient accordées par l'Etat, les collectivités publiques ou des tiers, en fonction des résultats des entreprises qui en bénéficient. 86. Produits et prestations de services échangés entre établissements.

Ce compte est en relation avec l'ouverture du compte 17 \"compte de liaison des établissements et succursales\". Son solde à la clôture de l'exercice est nul.

87. Compte général de pertes et profits.

Ce compte est établi conformément au modèle prévu à la section III.

Les éléments relatifs à la participation des salariés aux fruits de l'expansion sont comptabilisés de la manière suivante :

A la clôture de l'exercice, la participation est provisionnée au compte 156 par le débit du compte 8356.

Lorsque le montant de la participation est devenu certain, la dette envers les salariés est constatée au compte 429 par le débit du compte \"871. Participation des salariés aux fruits de l'expansion\". Corrélativement, le compte 156 est soldé par le crédit du compte 829.

Lors de l'utilisation des fonds, le compte 429 est débité par le crédit des comptes suivants, selon la nature des emplois :

- création d'un fonds dans l'entreprise, compte 164 ;

- attribution d'actions ou de coupures d'actions de l'entreprise par incorporation de réserves au capital, comptes \"10. Capital\" et \"110. Primes d'émissions\" ;

- attribution d'actions rachetées par l'entreprise : compte \"49. Compte d'attente et à régulariser\", au débit duquel les actions ont été enregistrées lors du rachat, la différence entre le prix de rachat et la valeur à retenir au titre de la participation étant passée aux comptes 849 ou 844 ;

- versement à des organismes étrangers à l'entreprise : comptes de trésorerie concernés ;

- achats d'actions de sociétés d'investissement à capital variable ou versement aux dépositaires du fonds commun de placement dans le cadre du plan d'épargne de l'entreprise : comptes de trésorerie concernés.

L'éventuel reliquat des fonds non attribué par suite de l'existence d'un plafond pour chaque bénéficiaire est maintenu au compte 429.

Lorsque les fonds n'ont pu être utilisés par suite d'absence d'accord entre employeurs et salariés, ils sont virés au compte 165. A la clôture de l'exercice précédant celui au cours duquel les fonds deviennent disponibles, la dette de l'entreprise est transférée des comptes 164 ou 165 au compte 429.

Lors de sa constitution, à la clôture de l'exercice au cours duquel les fonds sont utilisés, la provision pour investissement est débitée au compte 8336 par le crédit du compte 136.

Cette écriture est contrepassée à la clôture soit de l'exercice au cours duquel la provision est définitivement libérée de l'impôt, soit de l'exercice dans lequel à expiré le délai d'utilisation.

88. Résultats en instance d'affectation.

Le compte 88 est établi conformément au modèle prévu à la section III.

Lorsque l'exercice se solde par un profit, le compte 88 est crédité avant la répartition des bénéfices par le débit du compte 87. Il est débité du montant des sommes distribuées ou affectées à un compte de réserves. Le solde, s'il en existe un, est viré au compte \"12. Report à nouveau\".

Le compte 88 peut être utilisé en cas de pertes.

Les sommes destinées par décision de l'assemblée générale à être ristournées aux sociétaires des sociétés à forme mutuelle, des sociétés mutuelles et de leurs unions, et des mutuelles agricoles, sont débitées au compte 88 lors de l'affectation des résultats.

Si les modalités de la ristourne, quantum et échéancier, sont fixées par la décision de l'assemblée générale, son montant est porté au crédit du compte \"447. Sociétaires : excédents à répartir\".

Si les modalités de la ristourne ne sont pas fixées, les sommes destinées à être ristournées sont portées au crédit du compte \"115. Réserves facultatives.\" Lorsqu'une décision ultérieure de l'assemblée générale fixe les modalités de la ristourne, le prélèvement nécessaire sur la réserve s'effectue en débitant le compte 115 par le crédit du compte 88.

Lorsque l'assemblée générale a statué, le compte 88 devient le compte de répartition et d'affectation des résultats mentionné à l'article R. 342-18.

89. Bilan.

890. Bilan d'ouverture.

891. Bilan de clôture.

Ce bilan est établi conformément au modèle prévu à la section III. Dispositions communes aux comptes 80, 87, 88, 89.

Dans la publication du compte d'exploitation générale, du compte général de pertes et profits, du compte de répartition et d'affectation des résultats et du bilan, les numéros des comptes constituant les lignes ne sont pas reproduits.

Classe 0.

Comptes spéciaux.

La classe 0 groupe tous les comptes spéciaux qui n'ont pas leur place dans les classes 1 à 8 du cadre comptable. Elle ne concerne donc pas les engagements techniques formant l'objet principal de l'assurance et dont la technique classique d'évaluation, notamment pour les provisions de la classe 3, repose sur la loi des compensations statistiques.

Les comptes de la classe 0 sont tenus en partie double comme ceux de la comptabilité générale. Pour ce faire, on utilise, à l'intérieur de chaque compte principal, le compte divisionnaire dont le numéro se termine par 9 comme contrepartie de tous les autres comptes divisionnaires et sous-comptes. Par exemple, le compte 009 est la contrepartie des comptes 000 et 001.

00. Engagements en faveur de l'entreprise.

Ce compte exprime la situation de l'entreprise vis-à-vis des tiers susceptibles de devenir débiteurs.

01. Engagements à la charge de l'entreprise.

Le compte 01 exprime les différents aspects de l'entreprise à la suite des engagements pris envers les tiers ou résultant de dispositions légales. A cet effet chaque élément comporte trois colonnes :

- dans la première figure la sortie maximale de trésorerie à laquelle l'entreprise est exposée (par exemple à la suite de la mise en jeu d'une garantie solidaire ne faisant pas supporter aux autres codébiteurs leur quote-part) ;

- dans la seconde colonne est porté le montant probable de la sortie de trésorerie en cas de jeu de l'obligation (compte tenu des chances que cette obligation aurait de ne mettre en cause l'entreprise que pour une somme partielle) ;

- enfin la troisième colonne indique l'estimation, non plus de la trésorerie à mobiliser, mais de la perte patrimoniale éventuelle la plus probable qu'entraînerait pour l'entreprise le fait d'avoir à honorer effectivement son engagement.

Le compte 016 concerne notamment les traités de réassurance de soutien conclus avec une filiale ou une société dans laquelle l'entreprise détient une participation ; les charges de trésorerie (montant maximal et charges probables) et la perte probable sont chiffrées pour l'ensemble des trois prochains exercices.

Le compte 0170 réservé aux sociétés mutuelles se réfère à l'article R. 322-106.

03. Autres charges envers des tiers.

Ce compte enregistre les montants de trésorerie que l'entreprise, en dehors de tout engagement juridique mais à titre d'acte de bonne gestion, a décidé de consacrer à des tiers (tels les besoins de trésorerie indispensables au cours des trois prochaines années pour aider ou développer une filiale ou une société dans laquelle l'entreprise détient une participation).

05. Plan d'investissement intéressant l'entreprise.

Ce compte a le même objet que le compte 03 mais concerne l'entreprise elle-même, également au cours des trois prochaines années, pour les engagements souscrits ou les opérations ayant déjà reçu un commencement d'exécution (notamment les opérations immobilières en cours, l'équipement d'une succursale, la création, le développement ou la transformation du réseau commercial ...).

07. Biens détenus par l'entreprise.

Ce compte enregistre la valeur des biens détenus par l'entreprise et qu'elle a l'engagement de restituer dans des conditions données. 09. Valeurs appartenant à des institutions de prévoyance régies par l'article L. 4 du code général de sécurité sociale.

Ce compte est utilisé dans le cas où la convention avec les institutions, organismes, fédérations ou groupements de prévoyance prévoit que les titres achetés pour leur compte sur les instructions de l'entreprise d'assurance gérante seront immatriculés au nom de ces institutions.

" } }, "LEGIARTI000006820331": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R343-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-04-30", "DATE_DEBUT": "1976-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006820331", "URL": "article/LEGI/ARTI/00/00/06/82/03/LEGIARTI000006820331.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X343R005XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGITEXT000006073984", "#text": "Code des assurances R322-135", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176005", "@fin": "1994-06-11", "#text": "Section V : Règles spéciales aux mutuelles agricoles.", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158838", "@fin": "1994-06-11", "#text": "Chapitre III : Plan comptable particulier à l'assurance et à la capitalisation", "@debut": "1976-07-16" } ] }, "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": "LEGIARTI000006820331", "@fin": "1985-04-30", "@num": "R343-5", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820332", "@fin": "1994-06-11", "@num": "R343-5", "@etat": "ABROGE", "@debut": "1985-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La comptabilité des sociétés ou caisses d'assurances et de réassurances mutuelles agricoles fait l'objet des règles spéciales suivantes.
\n
Opérations d'assurance directe par substitution.
\n
Les opérations mentionnées à l'article R. 322-135 sont, en application dudit article, comptabilisées comme des opérations d'assurance directe.
\n
Conservation des organismes dispensés d'agrément.
\n
La comptabilisation de la conservation des organismes dispensés d'agrément s'effectue au moyen des comptes suivants :
\n
707. Part des organismes dispensés d'agrément dans les cotisations.
\n
607. Part des organismes dispensés d'agrément dans les prestations.
\n
37. Part des organismes dispensés d'agrément dans les provisions techniques :
\n
370. Cotisations.
\n
375. Sinistres.
\n
27. Valeurs immatriculées au nom de l'entreprise et immeubles mis à sa disposition par les organismes dispensés d'agrément.
\n
Le compte 27 est subdivisé en comptes divisionnaires et sous-comptes analogues à ceux du compte 29.
\n
Lorsque les valeurs reçues en dépôt restent immatriculées au nom de l'organisme déposant, elles ne sont pas enregistrées au compte 27, mais en classe zéro, dans un compte spécial :
\n
071. Valeurs déposées par les organismes dispensés d'agrément. La dénomination et les subdivisions du compte 18 sont ainsi adaptées.
\n
18. Dettes pour valeurs et espèces déposées par les cessionnaires, les rétrocessionnaires et les organismes dispensés d'agrément.
\n
182. Valeurs :
\n
1827. Organismes dispensés d'agrément ;
\n
1829. Cessionnaires et rétrocessionnaires.
\n
185. Espèces.
\n
Le compte 1827 est la contrepartie du compte 27 et le compte 29 a pour contrepartie le compte 1829.
\n
Adaptations diverses de la liste des comptes.
\n
Il est fait usage des comptes suivants :
\n
437. Subventions à recevoir.
\n
650. Ristourne de gestion aux organismes dispensés d'agrément.
\n
6712. Intérêts servis aux organismes dispensés d'agrément.
\n
031. Organismes dispensés d'agrément.
\n
Le compte 437 concerne notamment les subventions prévues par le régime d'indemnisation des calamités agricoles.
\n
Compte 80 (Exploitation générale).
\n
Il est ajouté au tableau modèle du compte 80, entre les colonnes \"Opérations brutes\" et \"Cessions et rétrocessions\", une colonne intitulée \"Conservation des organismes dispensés d'agrément\". Cette colonne n'est remplie que pour les chapitres \"Charges de sinistres nettes de recours\" au débit et \"Cotisations\" au crédit. Les sommes qui y sont portées proviennent des comptes 607 et 375 pour le débit, des comptes 707 et 370 pour le crédit.
\n
Bilan.
\n
A l'actif du bilan, le sous-titre \"Autres valeurs immobilisées en France\" a pour référence \"23 à 26\". La ligne \"Valeurs garantissant les engagements vis-à-vis des institutions de prévoyance ou couvrant les fonds de placements gérés par l'entreprise (27)\" est remplacée par une ligne ayant valeur de sous-titre, intitulée \"27. Valeurs immatriculées au nom de l'entreprise et immeubles mis à sa disposition par les organismes dispensés d'agrément.\"
\n
Il est inséré à l'actif du bilan, entre les lignes \"Total des valeurs immobilisées nettes\" et \"39. Part des cessionnaires et rétrocessionnaires dans les provisions techniques\" un chapitre ainsi constitué :
\n
37. Part des organismes dispensés d'agrément dans les provisions techniques :
\n
Cotisations (370) ;
\n
Sinistres (375).
\n
Total de la conservation des organismes dispensés d'agrément dans les provisions techniques.
\n
La première ligne a valeur de sous-titre et ne reçoit donc pas de somme. La deuxième colonne n'est pas utilisée pour ce chapitre.
\n
Il est inséré au passif du bilan, à la suite de la ligne \"Emprunts et autres dettes à plus d'un an (16)\", une ligne intitulée \"Dettes pour valeurs remises par les organismes dispensés d'agrément (1827)\", la ligne suivante devenant \"Dettes pour valeurs et espèces remises par les cessionnaires et rétrocessionnaires (1829 et 185).\"
\n
La ligne \"Engagements envers les institutions de prévoyance ou relatifs aux fonds de placement gérés par l'entreprise (37)\" est supprimée.
" } }, "LEGIARTI000006820401": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-10-30", "DATE_DEBUT": "1986-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006820401", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820401.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000674772", "#text": "Décret 67-236 1967-03-23 art. 248 à 248-13", "@sens": "source", "@cidtexte": "JORFTEXT000000674772", "@numtexte": "67-236", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-03-23" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006360818", "@num": "9", "#text": "Décret n°86-221 du 17 février 1986 - art. 9 () JORF 19 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006818869", "@num": "R334-42", "#text": "Code des assurances - art. R334-42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "LEGIARTI000006820401", "@fin": "1991-10-30", "@num": "R345-1", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820402", "@fin": "1995-08-05", "@num": "R345-1", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820403", "@fin": "2001-01-19", "@num": "R345-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820404", "@fin": "2016-01-01", "@num": "R345-1", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584374", "@fin": "2999-01-01", "@num": "R345-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptes des entreprises d'assurance et de capitalisation qui ont le statut de société commerciale sont consolidés suivant les règles fixées aux articles 248 à 248-13 du décret n° 67-236 du 23 mars 1967 modifié sous réserve des dispositions du présent chapitre.
\n
" } }, "LEGIARTI000006820405": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820405", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820405.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584358", "@num": "R345-1-2", "#text": "Code des assurances - art. R345-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "LEGIARTI000006820405", "@fin": "1995-08-05", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820406", "@fin": "2001-01-19", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820407", "@fin": "2002-03-17", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820408", "@fin": "2016-01-01", "@num": "R345-1-1", "@etat": "MODIFIE", "@debut": "2002-03-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584365", "@fin": "2999-01-01", "@num": "R345-1-1", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application du 3° de l'article L. 345-1, sont considérées comme ayant entre elles des liens de réassurance importants et durables les entreprises dont l'une a cédé en moyenne, au cours des trois derniers exercices, la moitié au moins de ses primes à une autre entreprise ou à plusieurs entreprises qui forment elles-mêmes un ensemble d'entreprises d'assurance au sens de l'article L. 345-1.
\n
" } }, "LEGIARTI000006820409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820409", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820409.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813917", "@num": "R322-55-1", "#text": "Code des assurances - art. R322-55-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036331998", "@num": "R322-55-5", "#text": "Code des assurances - art. R322-55-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820405", "@num": "R345-1-1", "#text": "Code des assurances - art. R345-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584348", "@num": "R345-1-3", "#text": "Code des assurances - art. R345-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "LEGIARTI000006820409", "@fin": "1995-08-05", "@num": "R345-1-2", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820410", "@fin": "2001-01-19", "@num": "R345-1-2", "@etat": "MODIFIE", "@debut": "1995-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820411", "@fin": "2016-01-01", "@num": "R345-1-2", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584358", "@fin": "2999-01-01", "@num": "R345-1-2", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise tenue d'établir les comptes consolidés est :
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a) Dans le cas mentionné au 2° de l'article L. 345-1, l'entreprise ayant encaissé en moyenne, au cours des cinq derniers exercices, le montant de primes le plus élevé ;
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b) Dans le cas mentionné au 3° du même article, l'entreprise qui réassure dans les conditions fixées à l'article R. 345-1-1 et, si plusieurs réassureurs interviennent, celle à laquelle la société réassurée a cédé en moyenne, au cours des trois derniers exercices, le montant de primes le plus élevé.
" } }, "LEGIARTI000006820412": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820412", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820412.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXDA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 357-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006360887", "@num": "15", "#text": "Décret n°86-221 du 17 février 1986 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850860", "@num": "4", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 4 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820412", "@fin": "1995-08-05", "@num": "R345-1-3", "@etat": "ABROGE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820413", "@fin": "2002-03-17", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820414", "@fin": "2003-08-02", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2002-03-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820415", "@fin": "2005-12-16", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820416", "@fin": "2010-01-23", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960724", "@fin": "2013-07-28", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027890509", "@fin": "2016-01-01", "@num": "R345-1-3", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584348", "@fin": "2999-01-01", "@num": "R345-1-3", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise sur laquelle pèse l'obligation de consolidation est exemptée de cette obligation lorsque ses comptes sont eux-mêmes consolidés, autrement que par mise en équivalence, dans un ensemble plus grand d'entreprises, dont la société consolidante est une entreprise mentionnée à l'article L. 310-1 ou à l'article 15 du décret n° 86-221 du 17 février 1986.
\n
Cette exemption de consolidation est soumise à la condition fixée au 1° de l'article 357-2 de la loi du 24 juillet 1966 ou, s'il s'agit d'une société d'assurance mutuelle, à la condition que le dixième des sociétaires ne s'y oppose pas.
" } }, "LEGIARTI000006820417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-1-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820417", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R001XXEA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006847784", "@num": "2", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 2 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850860", "@num": "4", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 4 () JORF 5 août 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820417", "@fin": "1995-08-05", "@num": "R345-1-4", "@etat": "ABROGE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820418", "@fin": "2003-08-02", "@num": "R345-1-4", "@etat": "MODIFIE", "@debut": "2001-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820419", "@fin": "2005-12-16", "@num": "R345-1-4", "@etat": "MODIFIE", "@debut": "2003-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006820420", "@fin": "2010-01-23", "@num": "R345-1-4", "@etat": "MODIFIE", "@debut": "2005-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021922360", "@fin": "2010-03-09", "@num": "R345-1-4", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021942442", "@fin": "2013-07-28", "@num": "R345-1-4", "@etat": "MODIFIE", "@debut": "2010-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027890514", "@fin": "2016-01-01", "@num": "R345-1-4", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030584344", "@fin": "2999-01-01", "@num": "R345-1-4", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'un ensemble d'entreprises se trouve dans au moins deux des cas mentionnés au deuxième alinéa de l'article L. 345-1, l'entreprise tenue d'établir les comptes consolidés est celle qui exerce un contrôle exclusif ou conjoint, ou une influence notable, lorsque ce cas s'applique ; lorsque ce cas ne s'applique pas, l'entreprise tenue d'établir les comptes consolidés est l'entreprise ayant encaissé en moyenne, au cours des cinq derniers exercices, le montant des primes le plus élevé.
\n
" } }, "LEGIARTI000006820421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1986-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006820421", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820421.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360818", "@num": "9", "#text": "Décret n°86-221 du 17 février 1986 - art. 9 () JORF 19 février 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006360827", "@num": "10", "#text": "Décret n°86-221 du 17 février 1986 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332983", "@numtexte": "86-221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176012", "@fin": "1995-08-05", "#text": "Section I : Méthodes de consolidation.", "@debut": "1986-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "LEGIARTI000006820421", "@fin": "1995-08-05", "@num": "R345-2", "@etat": "MODIFIE", "@debut": "1986-02-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820422", "@fin": "2001-01-19", "@num": "R345-2", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le chiffre d'affaires consolidé est constitué après retraitements, d'une part, du montant des primes d'assurance directe sans déduction des cessions de réassurance, d'autre part, du montant des acceptations en réassurance sans déduction des rétrocessions.
\n
" } }, "LEGIARTI000006820423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R345-2-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-08-05", "DATE_DEBUT": "1991-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006820423", "URL": "article/LEGI/ARTI/00/00/06/82/04/LEGIARTI000006820423.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX2X345R002XXBA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret 76-667 1976-07-16", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000006847795", "@num": "3", "#text": "Décret n°91-1123 du 28 octobre 1991 - art. 3 () JORF 30 octobre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000503873", "@nortexte": "ECOT9194006D", "@numtexte": "91-1123", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-28" }, { "@id": "LEGIARTI000006850902", "@num": "7", "#text": "Décret n°95-883 du 31 juillet 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554534", "@nortexte": "ECOT9594331D", "@numtexte": "95-883", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-31" }, { "@id": "LEGIARTI000006799083", "@num": "L345-1", "#text": "Code des assurances - art. L345-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820411", "@num": "R345-1-2", "#text": "Code des assurances - art. R345-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176012", "@fin": "1995-08-05", "#text": "Section I : Méthodes de consolidation.", "@debut": "1986-02-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158863", "@fin": "2016-01-01", "#text": "Chapitre V : Comptes consolidés.", "@debut": "1986-02-19" }, { "@id": "LEGISCTA000030584380", "@fin": "2999-01-01", "#text": "Chapitre V : Comptes consolidés et combinés", "@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": "LEGIARTI000006820423", "@fin": "1995-08-05", "@num": "R345-2-1", "@etat": "MODIFIE", "@debut": "1991-10-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006820424", "@fin": "2001-01-19", "@num": "R345-2-1", "@etat": "ABROGE", "@debut": "1995-08-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les cas mentionnés au 2° et au 3° de l'article L. 345-1, la consolidation s'effectue par agrégation des éléments de patrimoine et de résultats des entreprises consolidées.
\n
" } }, "LEGIARTI000024851193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-09-07", "DATE_DEBUT": "2011-11-26" } }, "META_COMMUN": { "ID": "LEGIARTI000024851193", "URL": "article/LEGI/ARTI/00/00/24/85/11/LEGIARTI000024851193.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000024847279", "@num": "1", "#text": "Décret n°2011-1635\n du 23 novembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024846146", "@nortexte": "EFIT1105442D", "@numtexte": "2011-1635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-11-23" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (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": "LEGIARTI000006816374", "@num": "R*332-5", "#text": "Code des assurances - art. R*332-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (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": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La présente section s'applique aux contrats pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8. Il est établi, pour chaque comptabilité auxiliaire :

\n
\n

a) Un compte de résultat d'affectation ;

\n
\n

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats et ses provisions techniques ;

\n
\n

c) Une annexe comportant un inventaire des actifs du ou des contrats et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

\n
\n

d) Un tableau des engagements reçus et donnés.

\n
\n

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

\n
\n

Lorsque le contrat prévoit l'acquisition de droits individuels relatifs à des engagements exprimés en unités de compte, ces droits font l'objet d'un enregistrement comptable distinct de celui mentionné au présent article, comme il est dit à l'article R. 332-5.

\n
" } }, "LEGIARTI000029437243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000029437243", "URL": "article/LEGI/ARTI/00/00/29/43/72/LEGIARTI000029437243.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000029426775", "@num": "5", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000006788893", "@num": "A342-1-1", "#text": "Code des assurances - art. A342-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029141729", "@num": "L134-1", "#text": "Code des assurances - art. L134-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006793656", "@num": "L143-1", "#text": "Code des assurances - art. L143-1", "@sens": "source", "@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": "LEGIARTI000006793783", "@num": "L144-2", "#text": "Code des assurances - art. L144-2", "@sens": "source", "@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": "LEGIARTI000032893030", "@num": "R134-14", "#text": "Code des assurances - art. R134-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029426882", "@num": "R134-2", "#text": "Code des assurances - art. R134-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584519", "@num": "R134-3", "#text": "Code des assurances - art. R134-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739624", "@num": "R134-8", "#text": "Code des assurances - art. R134-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812012", "@num": "R142-1", "#text": "Code des assurances - art. R142-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812028", "@num": "R142-14", "#text": "Code des assurances - art. R142-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812013", "@num": "R142-2", "#text": "Code des assurances - art. R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (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": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La présente section s'applique aux contrats ou engagements pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8. Il est établi, pour chaque comptabilité auxiliaire :

a) Un compte de résultat d'affectation ;

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats ou afférents aux engagements et ses provisions techniques ;

c) Une annexe comportant un inventaire des actifs du ou des contrats ou afférents aux engagements et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

d) Un tableau des engagements reçus et donnés.

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

Lorsqu'un contrat relevant de l'article L. 144-2 ou de l'article L. 143-1 comporte des engagements relevant de l'article L. 134-1 et prévoit l'acquisition de droits individuels relatifs à des engagements ne donnant pas lieu à la constitution d'une provision de diversification, ces droits font l'objet d'un enregistrement comptable distinct au sein de la comptabilité auxiliaire d'affectation mentionnée au VII de l'article L. 144-2 ou à l'article L. 143-4.\n

" } }, "LEGIARTI000029437259": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000029437259", "URL": "article/LEGI/ARTI/00/00/29/43/72/LEGIARTI000029437259.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000029426775", "@num": "5", "#text": "DÉCRET n°2014-1008 du 4 septembre 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029426098", "@nortexte": "FCPT1411028D", "@numtexte": "2014-1008", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-04" }, { "@id": "LEGIARTI000049904324", "@num": "A132-5-3", "#text": "Code des assurances - art. A132-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739643", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893016", "@num": "R134-5", "#text": "Code des assurances - art. R134-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812018", "@num": "R142-7", "#text": "Code des assurances - art. R142-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583301", "@num": "R144-19", "#text": "Code des assurances - art. R144-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816630", "@num": "R332-20-1", "#text": "Code des assurances - art. R332-20-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233941", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819645", "@fin": "1994-06-11", "@num": "R342-3", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819646", "@fin": "2014-09-07", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437259", "@fin": "2016-01-01", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584505", "@fin": "2017-07-20", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233932", "@fin": "2999-01-01", "@num": "R342-3", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque les engagements de l'entreprise d'assurance au titre d'une comptabilité auxiliaire ne sont plus représentés de manière au moins équivalente par les actifs de ce contrat ou afférents à ces engagements, l'entreprise d'assurance parfait cette représentation en procédant à l'affectation aux engagements relatifs à cette comptabilité auxiliaire d'actifs représentatifs de ses réserves ou de ses provisions autres que ceux représentatifs de ses engagements réglementés. Ces actifs sont obligatoirement choisis dans les catégories de placements mentionnés à l'article R. 342-4.

Ce changement d'affectation d'actifs emporte affectation à la comptabilité auxiliaire du produit des droits attachés à ces actifs, y compris les produits correspondant aux éventuels avoirs fiscaux et autres crédits d'impôts attachés à la détention de ces mêmes actifs. Les actifs ainsi affectés à la comptabilité auxiliaire sont inscrits au bilan mentionné à l'article R. 342-1 pour leur valeur de réalisation déterminée conformément aux dispositions des articles R. 332-20-1 et R. 332-20-2. La différence entre cette valeur et la valeur comptable antérieure est, le cas échéant, constatée dans le compte de résultat de l'entreprise d'assurance.

Lorsque le niveau de la représentation de ses engagements au titre de la comptabilité auxiliaire d'affectation le permet, l'entreprise d'assurance peut réaffecter en représentation de réserves ou de provisions autres que celles relatives à cette comptabilité auxiliaire d'affectation des actifs représentatifs des engagements du contrat choisis dans les catégories d'actifs définies au premier alinéa. Les actifs ainsi réaffectés sont inscrits au bilan pour leur valeur de réalisation déterminée conformément aux dispositions des articles R. 332-20-1 et R. 332-20-2. La différence entre cette valeur et la valeur comptable antérieure inscrite dans le compte de bilan d'affectation est, le cas échéant, constatée dans le compte de résultat mentionné à l'article R. 342-1. La valeur de réalisation cumulée des actifs ainsi réaffectés, à la date de cette réaffectation, ne peut excéder la valeur de réalisation des actifs affectés à cette comptabilité auxiliaire d'affectation au titre du premier alinéa à la date de cette affectation.

" } }, "LEGIARTI000030584277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-20", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030584277", "URL": "article/LEGI/ARTI/00/00/30/58/42/LEGIARTI000030584277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000030561325", "@num": "9", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. 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R332-63 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. 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La présente section s'applique aux contrats ou engagements pour lesquels il est tenu une comptabilité auxiliaire d'affectation ne relevant pas de l'article L. 441-8 du code des assurances, de l'article L. 222-1 du code de la mutualité ou de l'article L. 932-24 du code de la sécurité sociale. Il est établi, pour chaque comptabilité auxiliaire :

a) Un compte de résultat d'affectation ;

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats ou afférents aux engagements et ses provisions techniques ;

c) Une annexe comportant un inventaire des actifs du ou des contrats ou afférents aux engagements et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

d) Un tableau des engagements reçus et donnés.

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

" } }, "LEGIARTI000030584505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-20", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030584505", "URL": "article/LEGI/ARTI/00/00/30/58/45/LEGIARTI000030584505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000030561317", "@num": "10", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000049904324", "@num": "A132-5-3", "#text": "Code des assurances - art. 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R342-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (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": "LEGIARTI000030576293", "@num": "R343-11", "#text": "Code des assurances - art. R343-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819645", "@fin": "1994-06-11", "@num": "R342-3", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819646", "@fin": "2014-09-07", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437259", "@fin": "2016-01-01", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584505", "@fin": "2017-07-20", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233932", "@fin": "2999-01-01", "@num": "R342-3", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le niveau de la représentation de ses engagements au titre de la comptabilité auxiliaire d'affectation le permet, l'entreprise d'assurance peut réaffecter en représentation de réserves ou de provisions autres que celles relatives à cette comptabilité auxiliaire d'affectation des actifs représentatifs des engagements du contrat choisis dans les catégories d'actifs définies au premier alinéa. Les actifs ainsi réaffectés sont inscrits au bilan pour leur valeur de réalisation déterminée conformément aux dispositions des articles R. 343-11 et R. 343-12. La différence entre cette valeur et la valeur comptable antérieure inscrite dans le compte de bilan d'affectation est, le cas échéant, constatée dans le compte de résultat mentionné à l'article R. 342-1. La valeur de réalisation cumulée des actifs ainsi réaffectés, à la date de cette réaffectation, ne peut excéder la valeur de réalisation des actifs affectés à cette comptabilité auxiliaire d'affectation au titre du premier alinéa à la date de cette affectation.

" } }, "LEGIARTI000035233932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000035233932", "URL": "article/LEGI/ARTI/00/00/35/23/39/LEGIARTI000035233932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000035222071", "@num": "1", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000049904324", "@num": "A132-5-3", "#text": "Code des assurances - art. A132-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039739643", "@num": "R134-4", "#text": "Code des assurances - art. R134-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032893016", "@num": "R134-5", "#text": "Code des assurances - art. R134-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812016", "@num": "R142-5", "#text": "Code des assurances - art. R142-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812018", "@num": "R142-7", "#text": "Code des assurances - art. R142-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583301", "@num": "R144-19", "#text": "Code des assurances - art. R144-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233941", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (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": "LEGIARTI000030576293", "@num": "R343-11", "#text": "Code des assurances - art. R343-11", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030576295", "@num": "R343-12", "#text": "Code des assurances - art. R343-12", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819645", "@fin": "1994-06-11", "@num": "R342-3", "@etat": "ABROGE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819646", "@fin": "2014-09-07", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437259", "@fin": "2016-01-01", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584505", "@fin": "2017-07-20", "@num": "R342-3", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233932", "@fin": "2999-01-01", "@num": "R342-3", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque les engagements de l'entreprise d'assurance ou du fonds de retraite professionnelle supplémentaire au titre d'une comptabilité auxiliaire d'affectation ne sont plus représentés de manière au moins équivalente par les actifs de ce contrat ou relatifs à ces engagements, l'entreprise d'assurance ou le fonds de retraite professionnelle supplémentaire parfait cette représentation en procédant à l'affectation aux engagements relatifs à cette comptabilité auxiliaire d'actifs représentatifs de ses réserves ou de ses provisions, autres que ceux représentatifs de ses engagements réglementés. Ces actifs sont obligatoirement choisis dans les catégories de placements mentionnés à l'article R. 342-4.

Ce changement d'affectation d'actifs emporte affectation à la comptabilité auxiliaire du produit des droits attachés à ces actifs, y compris les produits correspondant aux éventuels avoirs fiscaux et autres crédits d'impôts attachés à la détention de ces mêmes actifs. Les actifs ainsi affectés à la comptabilité auxiliaire sont inscrits au bilan mentionné à l'article R. 342-1 pour leur valeur de réalisation déterminée conformément aux articles R. 343-11 et R. 343-12. La différence entre cette valeur et la valeur comptable antérieure est, le cas échéant, constatée dans le compte de résultat de l'entreprise d'assurance.

Lorsque le niveau de la représentation de ses engagements au titre de la comptabilité auxiliaire d'affectation le permet, l'entreprise d'assurance ou le fonds de retraite professionnelle supplémentaire peut réaffecter en représentation de réserves ou de provisions autres que celles relatives à cette comptabilité auxiliaire d'affectation des actifs représentatifs des engagements du contrat choisis dans les catégories d'actifs définies au premier alinéa. Les actifs ainsi réaffectés sont inscrits au bilan pour leur valeur de réalisation, déterminée conformément aux articles R. 343-11 et R. 343-12. La différence entre cette valeur et la valeur comptable antérieure inscrite dans le compte de bilan d'affectation est, le cas échéant, constatée dans le compte de résultat mentionné à l'article R. 342-1. La valeur de réalisation cumulée des actifs ainsi réaffectés, à la date de cette réaffectation, ne peut excéder la valeur de réalisation des actifs affectés à cette comptabilité auxiliaire d'affectation au titre du premier alinéa à la date de cette affectation.

" } }, "LEGIARTI000035233941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R342-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000035233941", "URL": "article/LEGI/ARTI/00/00/35/23/39/LEGIARTI000035233941.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000500079", "#text": "Décret 69-836 1969-08-29 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n° 76-667 du 16 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "LEGIARTI000035222071", "@num": "1", "#text": "Décret n°2017-1171 du 18 juillet 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035221364", "@nortexte": "ECOT1706908D", "@numtexte": "2017-1171", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-07-18" }, { "@id": "LEGIARTI000006745761", "@num": "L932-24", "#text": "Code de la sécurité sociale. - art. 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R142-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812014", "@num": "R142-3", "#text": "Code des assurances - art. R142-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437153", "@num": "R332-62", "#text": "Code des assurances - art. R332-62 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575442", "@num": "R332-65", "#text": "Code des assurances - art. R332-65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575444", "@num": "R332-66", "#text": "Code des assurances - art. R332-66 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818189", "@num": "R334-13-1", "#text": "Code des assurances - art. R334-13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030575729", "@num": "R342-13", "#text": "Code des assurances - art. R342-13 (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": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (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": "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": "LEGIARTI000006792342", "@num": "L222-1", "#text": "Code de la mutualité - art. L222-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006176399", "@fin": "2999-01-01", "#text": "Section VI : Dispositions spécifiques relatives aux comptabilités auxiliaires d'affectation", "@debut": "2006-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006158815", "@fin": "2016-01-01", "#text": "Chapitre II : La comptabilité des entreprises d'assurance et de capitalisation", "@debut": "1976-07-21" }, { "@id": "LEGISCTA000030584288", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions comptables particulières", "@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": "LEGIARTI000006819611", "@fin": "1993-03-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "1976-07-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006819612", "@fin": "1994-06-11", "@num": "R342-1", "@etat": "ABROGE", "@debut": "1993-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819613", "@fin": "2007-09-30", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2006-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006819614", "@fin": "2011-11-26", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2007-09-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024851193", "@fin": "2014-09-07", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2011-11-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029437243", "@fin": "2016-01-01", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2014-09-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030584277", "@fin": "2017-07-20", "@num": "R342-1", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000035233941", "@fin": "2999-01-01", "@num": "R342-1", "@etat": "VIGUEUR", "@debut": "2017-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a) Un compte de résultat d'affectation ;

b) Un compte de bilan d'affectation, où sont inscrits les actifs du ou des contrats ou afférents aux engagements et ses provisions techniques ;

c) Une annexe comportant un inventaire des actifs du ou des contrats ou afférents aux engagements et un état récapitulatif des opérations mentionnées aux articles R. 342-3 et R. 342-4 ;

d) Un tableau des engagements reçus et donnés.

Ces documents sont établis et arrêtés par l'entreprise d'assurance à chaque fin d'exercice dans les mêmes conditions que ses comptes individuels.

Lorsqu'un contrat relevant de l'article L. 144-2 comporte des engagements relevant de l'article L. 134-1 et prévoit l'acquisition de droits individuels relatifs à des engagements ne donnant pas lieu à la constitution d'une provision de diversification, ces droits font l'objet d'un enregistrement comptable distinct au sein de la comptabilité auxiliaire d'affectation mentionnée au VII de l'article L. 144-2.

\n
\n

Lorsqu'un contrat relevant de l'article L. 143-1 pour lequel il est tenu une comptabilité auxiliaire d'affectation comporte des engagements relevant de l'article L. 134-1 et prévoit l'acquisition de droits individuels relatifs à des engagements ne donnant pas lieu à la constitution d'une provision de diversification, ces droits font l'objet d'un enregistrement comptable distinct au sein de cette comptabilité auxiliaire d'affectation.

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"@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295127", "@num": "16 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819611", "@num": "R342-1", "#text": "Code des assurances - art. 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R345-1-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820417", "@num": "R345-1-4", "#text": "Code des assurances - art. R345-1-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820421", "@num": "R345-2", "#text": "Code des assurances - art. R345-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820423", "@num": "R345-2-1", "#text": "Code des assurances - art. R345-2-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°69-836 du 29 août 1969", "MCS_TXT": { "MC": [ "ASSURANCE", "COMPTABILITE", "CONTRAT" ] }, "TITREFULL": "Décret n°69-836 du 29 août 1969 RELATIF A LA COMPTABILITE DES ENTREPRISES D'ASSURANCES DE TOUTE NATURE ET DE CAPITALISATION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000500079", "NUM": "69-836", "DATE_PUBLI": "1969-09-13", "DATE_TEXTE": "1969-08-29", "ORIGINE_PUBLI": "JORF du 13 septembre 1969", "PAGE_DEB_PUBLI": 9157 } }, "META_COMMUN": { "ID": "JORFTEXT000000500079", "URL": "texte/version/JORF/TEXT/00/00/00/50/00/JORFTEXT000000500079.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX969836" } } }, "JORFTEXT000000484677": { "SM": { "CONTENU": "ARTICLE 1 A 9 : DISPOSITIONS GENERALES
ARTICLE 10 A 13 : REGISTRES DE COMPTABILITE
ARTICLE 14 A 21 : REGISTRES DES SINISTRES, REGISTRES DES CONTRATS
ARTICLE 22 A 25 : COMPTE RENDU ANNUEL
ARTICLE 26 A 29 : DOCUMENTS ADRESSES AU MINISTERE DU TRAVAIL
ARTICLE 30 A 34 : ETATS MODELES
ARTICLE 35 : ETATS MODELES : ASSURANCES DOMMAGES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000672543", "#text": "Décret du 25 novembre 1940", "@sens": "cible", "@cidtexte": "JORFTEXT000000672543", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1940-11-25" }, { "@id": "JORFTEXT000000651568", "#text": "Arrêté du 22 juin 1942", "@sens": "cible", "@cidtexte": "JORFTEXT000000651568", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1942-06-22" }, { "@id": "JORFTEXT000000848653", "#text": "Décret n°47-560 du 27 mars 1947", "@sens": "cible", "@cidtexte": "JORFTEXT000000848653", "@numtexte": "47-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-03-27" }, { "@id": "JORFTEXT000000500079", "#text": "Décret n°69-836 du 29 août 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000507291", "#text": "Décret n°76-667 du 16 juillet 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" }, { "@id": "JORFARTI000002458704", "@num": "2", "#text": "Décret n°76-667 du 16 juillet 1976 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000507291", "@numtexte": "76-667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-07-16" } ] }, "TITRE": "Décret du 29 juillet 1939", "MCS_TXT": { "MC": [ "ASSURANCE", "COMPTABILITE", "CONTRAT" ] }, "TITREFULL": "Décret du 29 juillet 1939 COMPTABILITE DES ENTREPRISES D'ASSURANCES DE TOUTE NATURE ET DE CAPITALISATION :" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000484677", "DATE_PUBLI": "1939-10-17", "DATE_TEXTE": "1939-07-29", "ORIGINE_PUBLI": "JORF du 17 octobre 1939", "PAGE_DEB_PUBLI": 12385 } }, "META_COMMUN": { "ID": "JORFTEXT000000484677", "URL": "texte/version/JORF/TEXT/00/00/00/48/46/JORFTEXT000000484677.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9391017P24" } } }, "JORFTEXT000000507291": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000845667", "#text": "Décret du 30 décembre 1938", "@sens": "source", "@cidtexte": "JORFTEXT000000845667", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1938-12-30" }, { "@id": "JORFTEXT000000852789", "#text": "Décret-loi du 29 juillet 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000852789", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1939-07-29" }, { "@id": "JORFTEXT000000484677", "#text": "Décret du 29 juillet 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000484677", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1939-07-29" }, { "@id": "JORFTEXT000000505814", "#text": "Décret du 3 août 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000505814", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-08-03" }, { "@id": "JORFTEXT000000505815", "#text": "Décret du 5 août 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000505815", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-08-05" }, { "@id": "JORFTEXT000000685946", "#text": "Décret du 2 août 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000685946", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-08-02" }, { "@id": "JORFTEXT000000320602", "#text": "Décret du 19 août 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000320602", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-08-19" }, { "@id": "JORFTEXT000000494328", "#text": "Décret du 17 août 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000494328", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1941-08-17" }, { "@id": "JORFTEXT000000705622", "#text": "Ordonnance n°45-123 du 23 janvier 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000705622", "@numtexte": "45-123", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-01-23" }, { "@id": "JORFTEXT000000693626", "#text": "Loi n°46-835 du 25 avril 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000693626", "@numtexte": "46-835", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-25" }, { "@id": "JORFTEXT000000685341", "#text": "Décret n°46-1332 du 1 juin 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000685341", "@numtexte": "46-1332", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-01" }, { "@id": "JORFARTI000002077600", "@num": "6", "#text": "Décret n°46-1332 du 1 juin 1946 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000685341", "@numtexte": "46-1332", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-01" }, { "@id": "JORFTEXT000000305582", "#text": "Décret n° 47-21 du 6 janvier 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000305582", "@numtexte": "47-21", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-01-06" }, { "@id": "JORFTEXT000000481690", "#text": "Décret n° 47-1529 du 13 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000481690", "@numtexte": "47-1529", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-08-13" }, { "@id": "JORFTEXT000000867028", "#text": "Décret n° 48-719 du 16 avril 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000867028", "@numtexte": "48-719", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-04-16" }, { "@id": "JORFTEXT000000498385", "#text": "Décret n° 48-871 du 24 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498385", "@numtexte": "48-871", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-24" }, { "@id": "JORFTEXT000000868047", "#text": "Décret n°49-1077 du 4 août 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000868047", "@numtexte": "49-1077", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-08-04" }, { "@id": "JORFTEXT000000502658", "#text": "Décret n°52-763 du 30 juin 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000502658", "@numtexte": "52-763", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1952-06-30" }, { "@id": "JORFTEXT000000503336", "#text": "Décret n°52-957 du 8 août 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000503336", "@numtexte": "52-957", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1952-08-08" }, { "@id": "JORFTEXT000000313007", "#text": "LOI n° 55-1442 du 8 novembre 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000313007", "@numtexte": "55-1442", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1955-11-08" }, { "@id": "JORFTEXT000000684133", "#text": "Décret du 3 septembre 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000684133", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1956-09-03" }, { "@id": "JORFTEXT000000492732", "#text": "Décret n°57-318 du 16 mars 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000492732", "@numtexte": "57-318", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-03-16" }, { "@id": "JORFTEXT000000704511", "#text": "Décret n°57-639 du 22 mai 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000704511", "@numtexte": "57-639", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-05-22" }, { "@id": "JORFTEXT000000306217", "#text": "Décret n°59-428 du 14 mars 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306217", "@numtexte": "59-428", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-14" }, { "@id": "JORFTEXT000000857258", "#text": "Décret n°59-461 du 26 mars 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000857258", "@numtexte": "59-461", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-26" }, { "@id": "JORFTEXT000000299325", "#text": "Décret n°59-863 du 18 juillet 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000299325", "@numtexte": "59-863", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-07-18" }, { "@id": "LEGIARTI000006845350", "@num": "2", "#text": "Décret n°59-863 du 18 juillet 1959 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000299325", "@numtexte": "59-863", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1959-07-18" }, { "@id": "JORFTEXT000000521630", "#text": "Décret n°60-476 du 23 mai 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000521630", "@numtexte": "60-476", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-23" }, { "@id": "JORFTEXT000000681038", "#text": "Décret n°60-712 du 18 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000681038", "@numtexte": "60-712", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-07-18" }, { "@id": "JORFTEXT000000325072", "#text": "Décret n°61-1367 du 11 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000325072", "@numtexte": "61-1367", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1961-12-11" }, { "@id": "JORFTEXT000000669547", "#text": "Décret n°62-367 du 26 mars 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000669547", "@numtexte": "62-367", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-26" }, { "@id": "JORFTEXT000000851841", "#text": "Décret n°62-1206 du 15 octobre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000851841", "@numtexte": "62-1206", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-10-15" }, { "@id": "JORFTEXT000000299123", "#text": "Décret n°62-1493 du 28 novembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000299123", "@numtexte": "62-1493", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-11-28" }, { "@id": "JORFTEXT000000887077", "#text": "Décret n°64-446 du 23 mai 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000887077", "@numtexte": "64-446", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-23" }, { "@id": "JORFTEXT000000670598", "#text": "Décret n°64-537 du 4 juin 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000670598", "@numtexte": "64-537", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-04" }, { "@id": "JORFTEXT000000851878", "#text": "Décret n°64-541 du 9 juin 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000851878", "@numtexte": "64-541", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-06-09" }, { "@id": "JORFTEXT000000304266", "#text": "Décret n°65-71 du 29 janvier 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000304266", "@numtexte": "65-71", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-29" }, { "@id": "JORFTEXT000000329260", "#text": "Décret n°66-117 du 23 février 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000329260", "@numtexte": "66-117", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-23" }, { "@id": "JORFTEXT000000329261", "#text": "Décret n°66-120 du 23 février 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000329261", "@numtexte": "66-120", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-23" }, { "@id": "JORFTEXT000000511087", "#text": "Décret n°66-119 du 23 février 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000511087", "@numtexte": "66-119", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-23" }, { "@id": "JORFTEXT000000887396", "#text": "Décret n°66-118 du 23 février 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000887396", "@numtexte": "66-118", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-02-23" }, { "@id": "JORFTEXT000000697780", "#text": "Décret n°66-623 du 19 août 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000697780", "@numtexte": "66-623", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-08-19" }, { "@id": "JORFARTI000001689939", "@num": "5", "#text": "Décret n°66-623 du 19 août 1966 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000697780", "@numtexte": "66-623", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-08-19" }, { "@id": "JORFTEXT000000703037", "#text": "Décret n°66-915 du 8 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000703037", "@numtexte": "66-915", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-08" }, { "@id": "JORFTEXT000000510387", "#text": "Décret n°66-997 du 14 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000510387", "@numtexte": "66-997", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-14" }, { "@id": "JORFTEXT000000338206", "#text": "Décret n°67-498 du 23 juin 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000338206", "@numtexte": "67-498", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-23" }, { "@id": "JORFTEXT000000701716", "#text": "Décret n°67-499 du 23 juin 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000701716", "@numtexte": "67-499", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-23" }, { "@id": "JORFTEXT000000852190", "#text": "Décret n°67-1211 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000852190", "@numtexte": "67-1211", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000515549", "#text": "Décret n°68-16 du 2 janvier 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000515549", "@numtexte": "68-16", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-01-02" }, { "@id": "JORFTEXT000000869334", "#text": "Décret n°68-64 du 19 janvier 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000869334", "@numtexte": "68-64", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-01-19" }, { "@id": "JORFTEXT000000515552", "#text": "Décret n°68-170 du 19 février 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000515552", "@numtexte": "68-170", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-02-19" }, { "@id": "JORFTEXT000000498681", "#text": "Décret n°68-583 du 29 juin 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000498681", "@numtexte": "68-583", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-06-29" }, { "@id": "JORFTEXT000000869876", "#text": "Décret n°68-1040 du 22 novembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000869876", "@numtexte": "68-1040", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1968-11-22" }, { "@id": "JORFTEXT000000500079", "#text": "Décret n°69-836 du 29 août 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000500079", "@numtexte": "69-836", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-29" }, { "@id": "JORFTEXT000000850470", "#text": "Décret n°70-1304 du 22 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000850470", "@numtexte": "70-1304", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1970-12-22" }, { "@id": "JORFTEXT000000334317", "#text": "Décret n°71-126 du 9 février 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000334317", "@numtexte": "71-126", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-09" }, { "@id": "JORFTEXT000000878265", "#text": "Décret n°71-916 du 10 novembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000878265", "@numtexte": "71-916", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1971-11-10" }, { "@id": "JORFTEXT000000857965", "#text": "Décret n°73-322 du 15 mars 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000857965", "@numtexte": "73-322", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-15" }, { "@id": "JORFTEXT000000307499", "#text": "Décret n°73-605 du 4 juillet 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000307499", "@numtexte": "73-605", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-04" }, { "@id": "JORFTEXT000000681479", "#text": "Décret n°73-611 du 29 juin 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000681479", "@numtexte": "73-611", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-06-29" }, { "@id": "JORFTEXT000000693639", "#text": "Première directive 73/239/CEE du Conseil du 24 juillet 1973,", "@sens": "source", "@cidtexte": "JORFTEXT000000693639", "@nortexte": "31973L0239", "@numtexte": "73-239", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1973-07-24" }, { "@id": "JORFTEXT000000695779", "#text": "Décret n°73-1126 du 20 décembre 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000695779", "@numtexte": "73-1126", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-12-20" }, { "@id": "JORFTEXT000000694725", "#text": "Décret n°75-107 du 20 février 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000694725", "@numtexte": "75-107", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-02-20" }, { "@id": "JORFTEXT000000502704", "#text": "Décret n°76-271 du 19 mars 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000502704", "@numtexte": "76-271", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-03-19" }, { "@id": "JORFTEXT000000782420", "#text": "Décret2004-221", "@sens": "cible", "@cidtexte": "JORFTEXT000000782420", "@nortexte": "ECOT0495134D", "@numtexte": "2004-221", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-12" }, { "@id": "JORFTEXT000000435947", "#text": "Décret2004-571", "@sens": "cible", "@cidtexte": "JORFTEXT000000435947", "@nortexte": "ECOT0491207D", "@numtexte": "2004-571", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-14" }, { "@id": "LEGIARTI000006815014", "@num": "R332-139", "#text": "Code des assurances - art. (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814171", "@num": "R332-105", "#text": "Code des assurances - art. (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811989", "@num": "D132-6", "#text": "Code des assurances - art. D132-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224873", "@num": "D132-6", "#text": "Code des assurances - art. D132-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811990", "@num": "D132-7", "#text": "Code des assurances - art. D132-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437307", "@num": "D132-7", "#text": "Code des assurances - art. D132-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584568", "@num": "D132-7", "#text": "Code des assurances - art. D132-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811991", "@num": "D132-8", "#text": "Code des assurances - art. D132-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224865", "@num": "D132-8", "#text": "Code des assurances - art. D132-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811992", "@num": "D132-9", "#text": "Code des assurances - art. D132-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035224853", "@num": "D132-9", "#text": "Code des assurances - art. D132-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811573", "@num": "R*111-1", "#text": "Code des assurances - art. R*111-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811630", "@num": "R*112-1", "#text": "Code des assurances - art. R*112-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811827", "@num": "R*113-1", "#text": "Code des assurances - art. R*113-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811931", "@num": "R*113-10", "#text": "Code des assurances - art. R*113-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811845", "@num": "R*113-2", "#text": "Code des assurances - art. R*113-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811860", "@num": "R*113-3", "#text": "Code des assurances - art. R*113-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811875", "@num": "R*113-4", "#text": "Code des assurances - art. R*113-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811906", "@num": "R*113-5", "#text": "Code des assurances - art. R*113-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811915", "@num": "R*113-6", "#text": "Code des assurances - art. R*113-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811924", "@num": "R*113-7", "#text": "Code des assurances - art. R*113-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811929", "@num": "R*113-8", "#text": "Code des assurances - art. R*113-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811930", "@num": "R*113-9", "#text": "Code des assurances - art. R*113-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811932", "@num": "R*114-1", "#text": "Code des assurances - art. R*114-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811934", "@num": "R*124-1", "#text": "Code des assurances - art. R*124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811935", "@num": "R*124-2", "#text": "Code des assurances - art. R*124-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811938", "@num": "R*124-4", "#text": "Code des assurances - art. R*124-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811940", "@num": "R125-1", "#text": "Code des assurances - art. R*125-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811939", "@num": "R125-1", "#text": "Code des assurances - art. 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R*125-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811943", "@num": "R125-4", "#text": "Code des assurances - art. R*125-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811944", "@num": "R125-5", "#text": "Code des assurances - art. R*125-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811945", "@num": "R125-6", "#text": "Code des assurances - art. R*125-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811946", "@num": "R125-7", "#text": "Code des assurances - art. R*125-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811947", "@num": "R125-8", "#text": "Code des assurances - art. R*125-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811948", "@num": "R125-9", "#text": "Code des assurances - art. R*125-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811993", "@num": "R*140-1", "#text": "Code des assurances - art. R*140-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811994", "@num": "R*140-2", "#text": "Code des assurances - art. 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R*140-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811999", "@num": "R*140-7", "#text": "Code des assurances - art. R*140-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812000", "@num": "R*140-8", "#text": "Code des assurances - art. R*140-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812037", "@num": "R*150-1", "#text": "Code des assurances - art. R*150-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812064", "@num": "R*150-19", "#text": "Code des assurances - art. 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R*211-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812153", "@num": "R*211-17", "#text": "Code des assurances - art. R*211-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812159", "@num": "R*211-18", "#text": "Code des assurances - art. R*211-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812163", "@num": "R*211-19", "#text": "Code des assurances - art. R*211-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048547623", "@num": "R*211-19", "#text": "Code des assurances - art. 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R*211-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812180", "@num": "R*211-22", "#text": "Code des assurances - art. R*211-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812181", "@num": "R*211-22", "#text": "Code des assurances - art. R*211-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048656121", "@num": "R*211-22", "#text": "Code des assurances - art. R*211-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812182", "@num": "R*211-23", "#text": "Code des assurances - art. R*211-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812183", "@num": "R*211-23", "#text": "Code des assurances - art. R*211-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048547689", "@num": "R*211-23", "#text": "Code des assurances - art. R*211-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812188", "@num": "R*211-25", "#text": "Code des assurances - art. R*211-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812189", "@num": "R*211-26", "#text": "Code des assurances - art. R*211-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048547684", "@num": "R*211-26", "#text": "Code des assurances - art. R*211-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812190", "@num": "R*211-27", "#text": "Code des assurances - art. R*211-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812109", "@num": "R*211-3", "#text": "Code des assurances - art. R*211-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812112", "@num": "R*211-4", "#text": "Code des assurances - art. R*211-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812116", "@num": "R*211-5", "#text": "Code des assurances - art. R*211-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812119", "@num": "R*211-7", "#text": "Code des assurances - art. R*211-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812125", "@num": "R*211-8", "#text": "Code des assurances - art. R*211-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812213", "@num": "R*212-1", "#text": "Code des assurances - art. R*212-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812235", "@num": "R*212-10", "#text": "Code des assurances - art. R*212-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812234", "@num": "R*212-10", "#text": "Code des assurances - art. R*212-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812218", "@num": "R*212-2", "#text": "Code des assurances - art. R*212-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812220", "@num": "R*212-3", "#text": "Code des assurances - art. R*212-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812224", "@num": "R*212-4", "#text": "Code des assurances - art. R*212-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812223", "@num": "R*212-4", "#text": "Code des assurances - art. R*212-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812226", "@num": "R*212-7", "#text": "Code des assurances - art. R*212-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812229", "@num": "R*212-8", "#text": "Code des assurances - art. R*212-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812228", "@num": "R*212-8", "#text": "Code des assurances - art. R*212-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812231", "@num": "R*212-9", "#text": "Code des assurances - art. R*212-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812239", "@num": "R*213-1", "#text": "Code des assurances - art. R*213-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812237", "@num": "R*213-1", "#text": "Code des assurances - art. R*213-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812238", "@num": "R*213-1", "#text": "Code des assurances - art. R*213-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812236", "@num": "R*213-1", "#text": "Code des assurances - art. R*213-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812245", "@num": "R*213-2", "#text": "Code des assurances - art. R*213-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812242", "@num": "R*213-2", "#text": "Code des assurances - art. R*213-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812244", "@num": "R*213-2", "#text": "Code des assurances - art. R*213-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812241", "@num": "R*213-2", "#text": "Code des assurances - art. R*213-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812243", "@num": "R*213-2", "#text": "Code des assurances - art. R*213-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812247", "@num": "R*213-3", "#text": "Code des assurances - art. R*213-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812246", "@num": "R*213-3", "#text": "Code des assurances - art. R*213-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812248", "@num": "R*213-4", "#text": "Code des assurances - art. R*213-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812251", "@num": "R*213-5", "#text": "Code des assurances - art. R*213-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812249", "@num": "R*213-5", "#text": "Code des assurances - art. R*213-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812250", "@num": "R*213-5", "#text": "Code des assurances - art. R*213-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812252", "@num": "R*213-6", "#text": "Code des assurances - art. R*213-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812255", "@num": "R*213-7", "#text": "Code des assurances - art. R*213-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812253", "@num": "R*213-7", "#text": "Code des assurances - art. 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R*310-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812406", "@num": "R310-19", "#text": "Code des assurances - art. R*310-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812343", "@num": "R*310-2", "#text": "Code des assurances - art. R*310-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812344", "@num": "R*310-2", "#text": "Code des assurances - art. R*310-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812408", "@num": "R*310-21", "#text": "Code des assurances - art. R*310-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812409", "@num": "R310-22", "#text": "Code des assurances - art. R*310-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812410", "@num": "R310-22", "#text": "Code des assurances - art. R*310-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812411", "@num": "R310-22", "#text": "Code des assurances - art. R*310-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812412", "@num": "R310-22", "#text": "Code des assurances - art. R*310-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812345", "@num": "R*310-3", "#text": "Code des assurances - art. R*310-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812346", "@num": "R*310-4", "#text": "Code des assurances - art. R*310-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812350", "@num": "R*310-5", "#text": "Code des assurances - art. R*310-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812349", "@num": "R*310-5", "#text": "Code des assurances - art. R*310-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812351", "@num": "R*310-5", "#text": "Code des assurances - art. R*310-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812352", "@num": "R*310-6", "#text": "Code des assurances - art. R*310-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812362", "@num": "R310-7", "#text": "Code des assurances - art. R*310-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812363", "@num": "R310-7", "#text": "Code des assurances - art. R*310-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812360", "@num": "R310-7", "#text": "Code des assurances - art. R*310-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812361", "@num": "R310-7", "#text": "Code des assurances - art. R*310-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812364", "@num": "R310-7", "#text": "Code des assurances - art. R*310-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812365", "@num": "R*310-8", "#text": "Code des assurances - art. R*310-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812368", "@num": "R*310-9", "#text": "Code des assurances - art. R*310-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812367", "@num": "R*310-9", "#text": "Code des assurances - art. R*310-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812450", "@num": "R*321-1", "#text": "Code des assurances - art. R*321-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812492", "@num": "R321-10", "#text": "Code des assurances - art. R*321-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812493", "@num": "R321-10", "#text": "Code des assurances - art. R*321-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812494", "@num": "R321-10", "#text": "Code des assurances - art. R*321-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812501", "@num": "R*321-11", "#text": "Code des assurances - art. R*321-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812502", "@num": "R*321-11", "#text": "Code des assurances - art. R*321-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812518", "@num": "R321-12", "#text": "Code des assurances - art. R*321-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812515", "@num": "R321-12", "#text": "Code des assurances - art. R*321-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812519", "@num": "R321-12", "#text": "Code des assurances - art. R*321-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812528", "@num": "R*321-13", "#text": "Code des assurances - art. R*321-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812529", "@num": "R*321-13", "#text": "Code des assurances - art. R*321-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812530", "@num": "R*321-13", "#text": "Code des assurances - art. R*321-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812538", "@num": "R321-14", "#text": "Code des assurances - art. R*321-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812541", "@num": "R321-14", "#text": "Code des assurances - art. R*321-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812542", "@num": "R321-14", "#text": "Code des assurances - art. R*321-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812552", "@num": "R321-15", "#text": "Code des assurances - art. R*321-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812553", "@num": "R321-15", "#text": "Code des assurances - art. R*321-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812562", "@num": "R321-16", "#text": "Code des assurances - art. R*321-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812564", "@num": "R321-16", "#text": "Code des assurances - art. R*321-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812565", "@num": "R321-16", "#text": "Code des assurances - art. R*321-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812563", "@num": "R321-16", "#text": "Code des assurances - art. R*321-16 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812566", "@num": "R321-16", "#text": "Code des assurances - art. R*321-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812608", "@num": "R*321-17", "#text": "Code des assurances - art. R*321-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812620", "@num": "R321-17-1", "#text": "Code des assurances - art. R*321-17-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812618", "@num": "R321-17-1", "#text": "Code des assurances - art. R*321-17-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812619", "@num": "R321-17-1", "#text": "Code des assurances - art. R*321-17-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812621", "@num": "R321-17-1", "#text": "Code des assurances - art. R*321-17-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812631", "@num": "R*321-18", "#text": "Code des assurances - art. R*321-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812663", "@num": "R*321-19", "#text": "Code des assurances - art. R*321-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812662", "@num": "R*321-19", "#text": "Code des assurances - art. R*321-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812664", "@num": "R*321-19", "#text": "Code des assurances - art. R*321-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812456", "@num": "R*321-2", "#text": "Code des assurances - art. R*321-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812457", "@num": "R*321-2", "#text": "Code des assurances - art. R*321-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812458", "@num": "R321-2", "#text": "Code des assurances - art. R*321-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812672", "@num": "R*321-20", "#text": "Code des assurances - art. R*321-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812673", "@num": "R*321-20", "#text": "Code des assurances - art. R*321-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812671", "@num": "R*321-20", "#text": "Code des assurances - art. R*321-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812674", "@num": "R*321-20", "#text": "Code des assurances - art. R*321-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812642", "@num": "R*321-21", "#text": "Code des assurances - art. R*321-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812643", "@num": "R*321-21", "#text": "Code des assurances - art. R*321-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812459", "@num": "R*321-3", "#text": "Code des assurances - art. R*321-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812462", "@num": "R321-4", "#text": "Code des assurances - art. R*321-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812463", "@num": "R321-4", "#text": "Code des assurances - art. R*321-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812464", "@num": "R321-4", "#text": "Code des assurances - art. R*321-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812469", "@num": "R321-6", "#text": "Code des assurances - art. R*321-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812476", "@num": "R*321-7", "#text": "Code des assurances - art. R*321-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812479", "@num": "R321-8", "#text": "Code des assurances - art. R*321-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812483", "@num": "R321-9", "#text": "Code des assurances - art. R*321-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812739", "@num": "R*322-1", "#text": "Code des assurances - art. R*322-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812738", "@num": "R*322-1", "#text": "Code des assurances - art. 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R*325-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816206", "@num": "R*325-16", "#text": "Code des assurances - art. R*325-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816208", "@num": "R*325-17", "#text": "Code des assurances - art. R*325-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816209", "@num": "R*325-18", "#text": "Code des assurances - art. R*325-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816081", "@num": "R*325-2", "#text": "Code des assurances - art. 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R*325-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816152", "@num": "R*325-7", "#text": "Code des assurances - art. R*325-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816169", "@num": "R*325-8", "#text": "Code des assurances - art. R*325-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816183", "@num": "R*325-9", "#text": "Code des assurances - art. R*325-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816184", "@num": "R*325-9", "#text": "Code des assurances - art. R*325-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816181", "@num": "R*325-9", "#text": "Code des assurances - art. R*325-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816182", "@num": "R*325-9", "#text": "Code des assurances - art. R*325-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816185", "@num": "R325-9", "#text": "Code des assurances - art. R*325-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816211", "@num": "R*326-1", "#text": "Code des assurances - art. R*326-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816217", "@num": "R*326-2", "#text": "Code des assurances - art. R*326-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816218", "@num": "R*326-3", "#text": "Code des assurances - art. R*326-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816220", "@num": "R*327-1", "#text": "Code des assurances - art. R*327-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583534", "@num": "R*327-1", "#text": "Code des assurances - art. R*327-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816222", "@num": "R*328-1", "#text": "Code des assurances - art. R*328-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816228", "@num": "R328-2", "#text": "Code des assurances - art. R*328-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816229", "@num": "R*331-1", "#text": "Code des assurances - art. R*331-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816267", "@num": "R*331-10", "#text": "Code des assurances - art. R*331-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816269", "@num": "R*331-11", "#text": "Code des assurances - art. R*331-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816268", "@num": "R*331-11", "#text": "Code des assurances - art. R*331-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816270", "@num": "R*331-12", "#text": "Code des assurances - art. R*331-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816271", "@num": "R*331-13", "#text": "Code des assurances - art. R*331-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816272", "@num": "R*331-14", "#text": "Code des assurances - art. R*331-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816274", "@num": "R*331-15", "#text": "Code des assurances - art. R*331-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816278", "@num": "R*331-16", "#text": "Code des assurances - art. R*331-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816280", "@num": "R*331-17", "#text": "Code des assurances - art. R*331-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816282", "@num": "R*331-18", "#text": "Code des assurances - art. R*331-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816286", "@num": "R*331-19", "#text": "Code des assurances - art. R*331-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816232", "@num": "R*331-2", "#text": "Code des assurances - art. R*331-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816287", "@num": "R*331-20", "#text": "Code des assurances - art. R*331-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816288", "@num": "R*331-21", "#text": "Code des assurances - art. R*331-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816289", "@num": "R*331-22", "#text": "Code des assurances - art. R*331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816290", "@num": "R*331-23", "#text": "Code des assurances - art. R*331-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816292", "@num": "R*331-24", "#text": "Code des assurances - art. R*331-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816293", "@num": "R*331-25", "#text": "Code des assurances - art. R*331-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816296", "@num": "R*331-26", "#text": "Code des assurances - art. R*331-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816294", "@num": "R*331-27", "#text": "Code des assurances - art. R*331-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816295", "@num": "R*331-28", "#text": "Code des assurances - art. R*331-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816299", "@num": "R*331-29", "#text": "Code des assurances - art. R*331-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816298", "@num": "R*331-29", "#text": "Code des assurances - art. R*331-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816235", "@num": "R*331-3", "#text": "Code des assurances - art. R*331-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816300", "@num": "R*331-30", "#text": "Code des assurances - art. R*331-30 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816242", "@num": "R*331-4", "#text": "Code des assurances - art. R*331-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816245", "@num": "R*331-5", "#text": "Code des assurances - art. R*331-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816244", "@num": "R*331-5", "#text": "Code des assurances - art. R*331-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816251", "@num": "R331-5-2", "#text": "Code des assurances - art. R*331-5-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816253", "@num": "R*331-6", "#text": "Code des assurances - art. R*331-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816256", "@num": "R*331-6", "#text": "Code des assurances - art. R*331-6 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816262", "@num": "R*331-7", "#text": "Code des assurances - art. R*331-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816265", "@num": "R*331-8", "#text": "Code des assurances - art. R*331-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816266", "@num": "R*331-9", "#text": "Code des assurances - art. R*331-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816310", "@num": "R*332-1", "#text": "Code des assurances - art. R*332-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816399", "@num": "R*332-10", "#text": "Code des assurances - art. R*332-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816421", "@num": "R*332-11", "#text": "Code des assurances - art. R*332-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816435", "@num": "R*332-12", "#text": "Code des assurances - art. R*332-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816454", "@num": "R*332-13", "#text": "Code des assurances - art. R*332-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816478", "@num": "R*332-14", "#text": "Code des assurances - art. R*332-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816503", "@num": "R*332-15", "#text": "Code des assurances - art. R*332-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816569", "@num": "R*332-18", "#text": "Code des assurances - art. R*332-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816568", "@num": "R*332-18", "#text": "Code des assurances - art. R*332-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816590", "@num": "R*332-19", "#text": "Code des assurances - art. R*332-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816320", "@num": "R*332-2", "#text": "Code des assurances - art. R*332-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816608", "@num": "R*332-20", "#text": "Code des assurances - art. R*332-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816660", "@num": "R*332-21", "#text": "Code des assurances - art. R*332-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816678", "@num": "R*332-22", "#text": "Code des assurances - art. R*332-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816677", "@num": "R*332-22", "#text": "Code des assurances - art. R*332-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816709", "@num": "R*332-23", "#text": "Code des assurances - art. R*332-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816337", "@num": "R*332-3", "#text": "Code des assurances - art. R*332-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816849", "@num": "R*332-30", "#text": "Code des assurances - art. R*332-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816873", "@num": "R*332-31", "#text": "Code des assurances - art. 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R143-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812047", "@num": "R150-10", "#text": "Code des assurances - art. R150-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812048", "@num": "R150-10", "#text": "Code des assurances - art. R150-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812049", "@num": "R150-11", "#text": "Code des assurances - art. R150-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812050", "@num": "R150-12", "#text": "Code des assurances - art. 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R150-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812058", "@num": "R150-18", "#text": "Code des assurances - art. R150-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812066", "@num": "R150-19", "#text": "Code des assurances - art. R150-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812068", "@num": "R150-20", "#text": "Code des assurances - art. R150-20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812067", "@num": "R150-20", "#text": "Code des assurances - art. 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R150-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812061", "@num": "R150-24", "#text": "Code des assurances - art. R150-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812040", "@num": "R150-5", "#text": "Code des assurances - art. R150-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812041", "@num": "R150-6", "#text": "Code des assurances - art. R150-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812042", "@num": "R150-6", "#text": "Code des assurances - art. R150-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812043", "@num": "R150-7", "#text": "Code des assurances - art. R150-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812044", "@num": "R150-8", "#text": "Code des assurances - art. R150-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036768815", "@num": "R150-8", "#text": "Code des assurances - art. R150-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812045", "@num": "R150-9", "#text": "Code des assurances - art. 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R211-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812121", "@num": "R211-7", "#text": "Code des assurances - art. R211-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812124", "@num": "R211-7", "#text": "Code des assurances - art. R211-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812126", "@num": "R211-8", "#text": "Code des assurances - art. R211-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812127", "@num": "R211-8", "#text": "Code des assurances - art. R211-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812128", "@num": "R211-9", "#text": "Code des assurances - art. R211-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812216", "@num": "R212-1", "#text": "Code des assurances - art. R212-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812214", "@num": "R212-1", "#text": "Code des assurances - art. R212-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812212", "@num": "R212-1", "#text": "Code des assurances - art. R212-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812215", "@num": "R212-1", "#text": "Code des assurances - art. R212-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812217", "@num": "R212-2", "#text": "Code des assurances - art. R212-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812219", "@num": "R212-3", "#text": "Code des assurances - art. R212-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812222", "@num": "R212-4", "#text": "Code des assurances - art. R212-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812232", "@num": "R212-5", "#text": "Code des assurances - art. R212-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812233", "@num": "R212-6", "#text": "Code des assurances - art. R212-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812225", "@num": "R212-7", "#text": "Code des assurances - art. R212-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812227", "@num": "R212-8", "#text": "Code des assurances - art. R212-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812230", "@num": "R212-9", "#text": "Code des assurances - art. R212-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812263", "@num": "R214-2", "#text": "Code des assurances - art. R214-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812261", "@num": "R214-5", "#text": "Code des assurances - art. R214-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812264", "@num": "R220-1", "#text": "Code des assurances - art. R220-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812278", "@num": "R220-10", "#text": "Code des assurances - art. R220-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812277", "@num": "R220-10", "#text": "Code des assurances - art. R220-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812279", "@num": "R220-11", "#text": "Code des assurances - art. R220-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812280", "@num": "R220-12", "#text": "Code des assurances - art. R220-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812281", "@num": "R220-13", "#text": "Code des assurances - art. R220-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812282", "@num": "R220-14", "#text": "Code des assurances - art. R220-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812283", "@num": "R220-15", "#text": "Code des assurances - art. R220-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812266", "@num": "R220-2", "#text": "Code des assurances - art. R220-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812267", "@num": "R220-3", "#text": "Code des assurances - art. R220-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812268", "@num": "R220-3", "#text": "Code des assurances - art. R220-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812269", "@num": "R220-4", "#text": "Code des assurances - art. R220-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812270", "@num": "R220-4", "#text": "Code des assurances - art. R220-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812271", "@num": "R220-5", "#text": "Code des assurances - art. R220-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812272", "@num": "R220-6", "#text": "Code des assurances - art. R220-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812273", "@num": "R220-6", "#text": "Code des assurances - art. R220-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812274", "@num": "R220-7", "#text": "Code des assurances - art. R220-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812275", "@num": "R220-8", "#text": "Code des assurances - art. R220-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812276", "@num": "R220-9", "#text": "Code des assurances - art. R220-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812286", "@num": "R241-1", "#text": "Code des assurances - art. R241-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812296", "@num": "R241-10", "#text": "Code des assurances - art. R241-10 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812298", "@num": "R241-11", "#text": "Code des assurances - art. R241-11 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812299", "@num": "R241-12", "#text": "Code des assurances - art. R241-12 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812300", "@num": "R241-13", "#text": "Code des assurances - art. R241-13 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812301", "@num": "R241-14", "#text": "Code des assurances - art. R241-14 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812288", "@num": "R241-2", "#text": "Code des assurances - art. R241-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812289", "@num": "R241-3", "#text": "Code des assurances - art. R241-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812290", "@num": "R241-4", "#text": "Code des assurances - art. R241-4 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812291", "@num": "R241-5", "#text": "Code des assurances - art. R241-5 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812292", "@num": "R241-6", "#text": "Code des assurances - art. R241-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812293", "@num": "R241-7", "#text": "Code des assurances - art. R241-7 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812294", "@num": "R241-8", "#text": "Code des assurances - art. R241-8 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812295", "@num": "R241-9", "#text": "Code des assurances - art. 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R321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006812465", "@num": "R321-5", "#text": "Code des assurances - art. R321-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814116", "@num": "R322-100", "#text": "Code des assurances - art. R322-100 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814117", "@num": "R322-100", "#text": "Code des assurances - art. R322-100 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814127", "@num": "R322-101", "#text": "Code des assurances - art. 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R342-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584277", "@num": "R342-1", "#text": "Code des assurances - art. R342-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819772", "@num": "R342-10", "#text": "Code des assurances - art. R342-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819788", "@num": "R342-11", "#text": "Code des assurances - art. R342-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819787", "@num": "R342-11", "#text": "Code des assurances - art. 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R342-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819845", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819844", "@num": "R342-15", "#text": "Code des assurances - art. R342-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819853", "@num": "R342-16", "#text": "Code des assurances - art. R342-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819875", "@num": "R342-17", "#text": "Code des assurances - art. R342-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819889", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819888", "@num": "R342-18", "#text": "Code des assurances - art. R342-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819896", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819895", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819894", "@num": "R342-19", "#text": "Code des assurances - art. R342-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819631", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819632", "@num": "R342-2", "#text": "Code des assurances - art. R342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819905", "@num": "R342-20", "#text": "Code des assurances - art. R342-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819919", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819917", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819918", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819916", "@num": "R342-21", "#text": "Code des assurances - art. R342-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819931", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819928", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819929", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819930", "@num": "R342-22", "#text": "Code des assurances - art. R342-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819941", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819940", "@num": "R342-23", "#text": "Code des assurances - art. R342-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819951", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819950", "@num": "R342-24", "#text": "Code des assurances - art. R342-24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819961", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819959", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819960", "@num": "R342-25", "#text": "Code des assurances - art. R342-25 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819645", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819646", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437259", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233932", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584505", "@num": "R342-3", "#text": "Code des assurances - art. R342-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819655", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024744522", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437272", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819656", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233920", "@num": "R342-4", "#text": "Code des assurances - art. R342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819675", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819674", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819676", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437284", "@num": "R342-5", "#text": "Code des assurances - art. R342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819686", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819685", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819687", "@num": "R342-6", "#text": "Code des assurances - art. R342-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819719", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819718", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819720", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437294", "@num": "R342-7", "#text": "Code des assurances - art. R342-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819730", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819731", "@num": "R342-8", "#text": "Code des assurances - art. R342-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819756", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819757", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437300", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035233915", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584258", "@num": "R342-9", "#text": "Code des assurances - art. R342-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006819988", "@num": "R343-1", "#text": "Code des assurances - art. 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R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820024", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820025", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820026", "@num": "R343-2", "#text": "Code des assurances - art. R343-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820021", "@num": "R343-2", "#text": "Code des assurances - art. 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R345-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820433", "@num": "R345-6", "#text": "Code des assurances - art. R345-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820435", "@num": "R345-7", "#text": "Code des assurances - art. R345-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820436", "@num": "R345-7", "#text": "Code des assurances - art. R345-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820437", "@num": "R345-7", "#text": "Code des assurances - art. R345-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820439", "@num": "R345-8", "#text": "Code des assurances - art. R345-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820438", "@num": "R345-8", "#text": "Code des assurances - art. R345-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820441", "@num": "R345-9", "#text": "Code des assurances - art. R345-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820440", "@num": "R345-9", "#text": "Code des assurances - art. R345-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820446", "@num": "R351-1", "#text": "Code des assurances - art. R351-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820447", "@num": "R351-1", "#text": "Code des assurances - art. R351-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582937", "@num": "R351-1", "#text": "Code des assurances - art. R351-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820450", "@num": "R351-2", "#text": "Code des assurances - art. R351-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820448", "@num": "R351-2", "#text": "Code des assurances - art. R351-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820449", "@num": "R351-2", "#text": "Code des assurances - art. R351-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820451", "@num": "R351-2", "#text": "Code des assurances - art. R351-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820452", "@num": "R351-3", "#text": "Code des assurances - art. R351-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820454", "@num": "R351-3", "#text": "Code des assurances - art. R351-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820453", "@num": "R351-3", "#text": "Code des assurances - art. R351-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820455", "@num": "R351-3", "#text": "Code des assurances - art. R351-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820456", "@num": "R351-3", "#text": "Code des assurances - art. R351-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820457", "@num": "R351-4", "#text": "Code des assurances - art. R351-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820458", "@num": "R351-4", "#text": "Code des assurances - art. R351-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582904", "@num": "R351-4", "#text": "Code des assurances - art. R351-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820459", "@num": "R351-5", "#text": "Code des assurances - art. 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R353-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820468", "@num": "R353-2", "#text": "Code des assurances - art. R353-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820467", "@num": "R353-2", "#text": "Code des assurances - art. R353-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820469", "@num": "R353-2", "#text": "Code des assurances - art. R353-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820470", "@num": "R353-3", "#text": "Code des assurances - art. R353-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820471", "@num": "R353-3", "#text": "Code des assurances - art. R353-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030582857", "@num": "R353-3", "#text": "Code des assurances - art. R353-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820472", "@num": "R353-4", "#text": "Code des assurances - art. R353-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820473", "@num": "R353-5", "#text": "Code des assurances - art. R353-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820474", "@num": "R353-5", "#text": "Code des assurances - art. R353-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820475", "@num": "R353-5", "#text": "Code des assurances - art. R353-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820476", "@num": "R353-5", "#text": "Code des assurances - art. R353-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820477", "@num": "R353-6", "#text": "Code des assurances - art. R353-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820478", "@num": "R353-6", "#text": "Code des assurances - art. R353-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820480", "@num": "R362-1", "#text": "Code des assurances - art. R362-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820481", "@num": "R362-2", "#text": "Code des assurances - art. R362-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030583269", "@num": "R362-2", "#text": "Code des assurances - art. R362-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820482", "@num": "R370-1", "#text": "Code des assurances - art. R370-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038659422", "@num": "R370-1", "#text": "Code des assurances - art. R370-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820483", "@num": "R370-2", "#text": "Code des assurances - art. R370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038659413", "@num": "R370-2", "#text": "Code des assurances - art. R370-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030584618", "@num": "R370-2", "#text": "Code des assurances - art. R370-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820484", "@num": "R370-3", "#text": "Code des assurances - art. R370-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038659402", "@num": "R370-3", "#text": "Code des assurances - art. R370-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820485", "@num": "R370-4", "#text": "Code des assurances - art. R370-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038659395", "@num": "R370-4", "#text": "Code des assurances - art. R370-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820486", "@num": "R370-5", "#text": "Code des assurances - art. R370-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820487", "@num": "R370-6", "#text": "Code des assurances - art. R370-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038659378", "@num": "R370-6", "#text": "Code des assurances - art. R370-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820488", "@num": "R370-7", "#text": "Code des assurances - art. R370-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823567", "@num": "R511-1", "#text": "Code des assurances - art. R511-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983939", "@num": "R511-1", "#text": "Code des assurances - art. R511-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823578", "@num": "R511-2", "#text": "Code des assurances - art. R511-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823577", "@num": "R511-2", "#text": "Code des assurances - art. R511-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823576", "@num": "R511-2", "#text": "Code des assurances - art. R511-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823579", "@num": "R511-2", "#text": "Code des assurances - art. R511-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823588", "@num": "R511-3", "#text": "Code des assurances - art. R511-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983929", "@num": "R511-3", "#text": "Code des assurances - art. R511-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823620", "@num": "R511-6", "#text": "Code des assurances - art. R511-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823654", "@num": "R512-1", "#text": "Code des assurances - art. R512-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025236166", "@num": "R512-1", "#text": "Code des assurances - art. R512-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983974", "@num": "R512-1", "#text": "Code des assurances - art. R512-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824187", "@num": "R512-10", "#text": "Code des assurances - art. R512-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824204", "@num": "R512-11", "#text": "Code des assurances - art. R512-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824214", "@num": "R512-12", "#text": "Code des assurances - art. R512-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983956", "@num": "R512-12", "#text": "Code des assurances - art. R512-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824223", "@num": "R512-13", "#text": "Code des assurances - art. R512-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983952", "@num": "R512-13", "#text": "Code des assurances - art. R512-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824239", "@num": "R512-14", "#text": "Code des assurances - art. R512-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025236192", "@num": "R512-14", "#text": "Code des assurances - art. R512-14 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824260", "@num": "R512-15", "#text": "Code des assurances - art. R512-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824272", "@num": "R512-16", "#text": "Code des assurances - art. R512-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824286", "@num": "R512-17", "#text": "Code des assurances - art. R512-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823656", "@num": "R512-2", "#text": "Code des assurances - art. R512-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823658", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823659", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823660", "@num": "R512-3", "#text": "Code des assurances - art. R512-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823663", "@num": "R512-4", "#text": "Code des assurances - art. R512-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823662", "@num": "R512-4", "#text": "Code des assurances - art. R512-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823664", "@num": "R512-4", "#text": "Code des assurances - art. R512-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025236202", "@num": "R512-4", "#text": "Code des assurances - art. R512-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983970", "@num": "R512-4", "#text": "Code des assurances - art. R512-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044400533", "@num": "R512-4", "#text": "Code des assurances - art. R512-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823666", "@num": "R512-5", "#text": "Code des assurances - art. R512-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823667", "@num": "R512-5", "#text": "Code des assurances - art. R512-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823669", "@num": "R512-6", "#text": "Code des assurances - art. R512-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025236172", "@num": "R512-6", "#text": "Code des assurances - art. R512-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823671", "@num": "R512-7", "#text": "Code des assurances - art. R512-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823679", "@num": "R512-8", "#text": "Code des assurances - art. R512-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036983961", "@num": "R512-8", "#text": "Code des assurances - art. R512-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823690", "@num": "R512-9", "#text": "Code des assurances - art. R512-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823706", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823707", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823705", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823704", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823708", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044400537", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823709", "@num": "R513-1", "#text": "Code des assurances - art. R513-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823715", "@num": "R513-2", "#text": "Code des assurances - art. R513-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823710", "@num": "R513-2", "#text": "Code des assurances - art. R513-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823711", "@num": "R513-2", "#text": "Code des assurances - art. R513-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823712", "@num": "R513-2", "#text": "Code des assurances - art. R513-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823714", "@num": "R513-2", "#text": "Code des assurances - art. R513-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823713", "@num": "R513-2", "#text": "Code des assurances - art. R513-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823718", "@num": "R513-2-1", "#text": "Code des assurances - art. R513-2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823733", "@num": "R513-3", "#text": "Code des assurances - art. R513-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823729", "@num": "R513-3", "#text": "Code des assurances - art. R513-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823732", "@num": "R513-3", "#text": "Code des assurances - art. R513-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823730", "@num": "R513-3", "#text": "Code des assurances - art. R513-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823731", "@num": "R513-3", "#text": "Code des assurances - art. R513-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823737", "@num": "R513-4", "#text": "Code des assurances - art. R513-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823735", "@num": "R513-4", "#text": "Code des assurances - art. R513-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006823736", "@num": "R513-4", "#text": "Code des assurances - art. 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