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Article A421-4-4 of the French Insurance Code

The result of this auxiliary accounting is allocated to the special depreciation reserve when it is in credit. It is deducted from this same reserve when it is in debit, up to the limit of a positive balance in the reserve.

Original in French 🇫🇷
Article A421-4-4

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

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