Article R322-84 of the French Insurance Code
Mutual reinsurance companies may be formed between mutual insurance companies or associations thereof or between undertakings affiliated by agreement to the same mutual insurance group company, the object of which is the reinsurance of the companies which are members thereof. Such reinsurance companies are subject to the provisions of this section. However, they are validly constituted when they have at least seven member companies, this minimum number not being required…