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Article A421-6 of the French Insurance Code

The operations of the guarantee fund relating to the assumption of responsibility for the losses referred to in article L. 211-1, in the event of the withdrawal of authorisation from an insurance undertaking, are shown on the liabilities side of the balance sheet by the special reserve referred to in II of article L. 421-10 and the technical provisions relating to compensation for these losses.

The assets side of the balance sheet is represented by the contributions receivable and the dividends to be collected on liquidations.

The other debts and receivables relating to the intervention of the guarantee fund in the event of the withdrawal of authorisation from an insurance undertaking are detailed in the appendix mentioned in 3° of article A. 421-5.

Original in French 🇫🇷
Article A421-6

Les opérations du fonds de garantie liées à la prise en charge des dommages mentionnés à l’article L. 211-1, en cas de retrait d’agrément d’une entreprise d’assurance, sont retracées, au passif du bilan, par la réserve spéciale mentionnée au II de l’article L. 421-10 et les provisions techniques liées à l’indemnisation de ces dommages.


Les actifs du bilan sont représentés par les contributions à recevoir et les dividendes à recouvrer sur les liquidations.


Les autres dettes et créances liées à l’intervention du fonds de garantie en cas de retrait d’agrément d’une entreprise d’assurance sont détaillées dans l’annexe mentionnée au 3° de l’article A. 421-5.

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