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Article R332-8 of the French Insurance Code

Technical reserves relating to reinsurance acceptances may be represented on the assets side by net receivables from cedants in respect of these acceptances.

Original in French 🇫🇷
Article R332-8

Les provisions techniques afférentes aux acceptations en réassurance peuvent être représentées à l’actif par les créances nettes détenues sur les cédants au titre desdites acceptations.

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