The minimum amount of participation in the technical and financial profits of undertakings carrying out the operations referred to in 1° of Article L. 310-1 and of supplementary professional retirement funds referred to in Article L. 381-1 is determined for individual and group contracts of all types, in accordance with Articles A. 132-11 to A. 132-17. For all these articles, references to the “mathematical provision” must be understood in the sense defined in Title IV of Book III.
Articles A. 132-11 to A. 132-15 do not apply to variable capital contracts.