Article R431-27 of the French Insurance Code
The caisse centrale de réassurance establishes a special provision for exceptional expenses relating to operations guaranteeing the risks referred to in Article L. 431-4. This provision is funded by a deduction from premiums equal to 0.10% of the estimated sum of the values guaranteed by the central reinsurance fund during the financial year in question, without this deduction exceeding one third of the amount of net premiums retained corresponding to…