Chapter II: Regulation of investments and other assets

Technical provisions corresponding to the classes mentioned in 20, 21, 22, 24 and 25 of Article R. 321-1 may be represented by: -advances on contracts ; -premiums or contributions relating to these classes of business still to be collected, up to three months from the date of collection, up to a ceiling defined by order of the Minister for the Economy and Finance. This ceiling is set according to the…

Investments accepted to represent the mathematical provisions of variable capital life insurance or capitalisation contracts, in which the sum insured is determined by reference to a reference value, are not subject to the limitations set out in articles R. 332-3 and R. 332-3-1.

The provision for unearned premiums set aside in respect of a contract by an undertaking carrying on the operations referred to in 2° or 3° of Article L. 310-1 may be represented, up to 25% of its amount, by the acquisition costs deferred in respect of this contract, net of reinsurers’ commissions deferred in respect of this same contract. The provision for unearned premiums set aside by these same companies…

For the representation of technical provisions corresponding to the classes mentioned in 4 to 7, 11 and 12 of Article R. 321-1 : 1° (Repealed) 2° Notwithstanding the provisions of Article R. 332-6, premiums or contributions are accepted under the conditions laid down by order of the Minister for the Economy and Finance; 3° Notwithstanding the provisions of Articles R. 332-3-3 and R. 332-8, claims against reinsurers are admitted under…

For the representation of the technical provisions corresponding to the branch mentioned in 18° of Article R. 321-1, advances made to carriers are accepted up to a limit of 10% of the amount defined in Article R. 332-3.

Technical reserves relating to reinsurance acceptances may be represented on the assets side by net receivables from cedants in respect of these acceptances.

The insurance undertakings referred to in Article L. 310-3-2 may represent the commitments relating to transactions carried out by their branches located outside the territory of the European Communities by assets permitted by the legislation of the countries in which they operate and located in the territory of those countries. The same applies when the regulated commitments of undertakings established in France result from transactions carried out under the freedom…

The guarantee deposits referred to in 3° of article R. 343-1 may be represented on the assets side by the company’s claims on depositors.