Assets and liabilities are valued in accordance with Article L. 351-1.
The methods for calculating the best estimate of the prudential technical provisions referred to in Article L. 351-2, on the basis of consolidated data, are set out in Article 339 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014.
At group level, the calculation of the risk margin, is carried out in accordance with Article 340 of the same regulation.