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Article A160-3 of the French Insurance Code

The scale fixing the surrender value of the annuities referred to in Article A. 160-2 is that of the mathematical provisions established on the basis of the tables and interest rates set by Articles 142-3 and 142-6 of Regulation No. 2015-11 of 26 November 2015 of the French Accounting Standards Authority relating to the accounting framework for insurance undertakings.

Original in French 🇫🇷
Article A160-3

Le barème fixant la valeur de rachat des rentes visées à l’article A. 160-2 est celui des provisions mathématiques établies d’après les tables et taux d’intérêt fixés par les articles 142-3 et 142-6 du règlement n° 2015-11 du 26 novembre 2015 de l’Autorité des normes comptables relatif au cadre comptable des entreprises d’assurance.

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