Call Us + 33 1 84 88 31 00

Article R351-1 of the French Insurance Code

The methods and assumptions to be used when valuing prudential assets and liabilities are defined in Articles 7 to 16 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014.

An Order of the Minister responsible for the economy specifies the application of the materiality principle and the methods for recognising and valuing prudential assets and liabilities relating to employee benefits, share-based payments, deferred tax and forward financial instruments.

Original in French 🇫🇷
Article R351-1

Les méthodes et les hypothèses à utiliser lors de la valorisation des actifs et des passifs prudentiels sont définies aux articles 7 à 16 du règlement délégué (UE) n° 2015/35 de la Commission du 10 octobre 2014.


Un arrêté du ministre chargé de l’économie précise l’application du principe de matérialité ainsi que les modalités de reconnaissance et de valorisation des actifs et passifs prudentiels relatifs aux avantages accordés au personnel, aux paiements fondés sur des actions, aux impôts différés et aux instruments financiers à terme.

Need help with this article? Get help from a French lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.