Chapter II: Special accounting provisions

The custodian referred to in Article R. 342-5 shall be responsible for all receipts and payments, with the possible exception of individual receipts and payments relating to sums paid in or transferred by policyholders or to benefits paid under the policy, which may be made, on the instructions of the insurance undertaking, by any entity authorised to receive and pay monetary flows on behalf of third parties.

The provisions of the second sentence of Article A. 132-16 do not apply to the auxiliary accounts referred to in Article L. 143-4 and those referred to in Article L. 381-2.