Article A144-4 of the French Insurance Code
I. – For each member, the ratio referred to in article R. 144-26 depends on the period between the date on which the plan’s annual accounts are closed and the date on which the member’s rights are settled, as provided for in the plan’s provisions when the member joined, and takes the following values: Less than two years: 90% ; Between two and five years: 80% ; Between five and…