Section 3: Accounting rules for transfers of supplementary occupational pension contracts

I. – The assets transferred with a portfolio of supplementary occupational pension contracts by a life insurance or capitalisation undertaking or a supplementary occupational pension fund are allocated to a separate accounting section of the balance sheet of the undertaking or fund receiving the contracts. For the purpose of calculating the participation in profits relating to these assets provided for in article L. 132-29, no account is taken of the…