Section V: Special provisions for co-insurance and co-reinsurance operations

Undertakings participating in co-insurance or co-reinsurance pools must draw up, for each of these pools, an easily accessible document setting out in detail the operation of the pool and the accounting treatment of transactions carried out by the undertaking within the framework of the pool. The company must be able to justify all the accounting entries relating to operations carried out within the group, in particular the calculation of provisions….