Instruction No. 2021-I-26 of 16 December 2021 amending Instruction 2018-I-11 of 11 July 2018 on prudential documents to be communicated annually by supplementary professional pension schemes

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY

Instruction No. 2021-I-26 amending Instruction 2018-I-11 of 11 July 2018 on national prudential documents to be communicated annually by supplementary professional pension schemes

The Prudential Control and Resolution Authority, Having regard to the Insurance Code, in particular Articles L. 381-1, L. 385-6, R. 355-6 and R. 385-17; Having regard to the Monetary and Financial Code, in particular Articles L. 612-2 and L. 612-24; Having regard to the Mutual Code, in particular Articles L. 214-1, L. 214-12 and R. 214-5; Having regard to the Social Security Code, in particular Articles L. 942-1, L. 942-11 and R. 942-5; Having regard to the opinion of the Prudential Affairs Consultative Committee of 16 November 2021, DECIDES

Article 1:
In Article 2, the reference to the following statements is removed:

• RC.14.03 – Medical expenses and daily allowances paid during the financial year
• RC.14.04 – Supplementary management fees for "medical expenses" benefits, delegated management of a mandatory health scheme, CMU, ACS and tax on insurance conventions for health contracts

Article 2:
Annex A of Instruction No. 2018-I-11 is replaced by Annex A of this Instruction.

Article 3:
This Instruction enters into force upon its publication.
Done in Paris, on 16 December 2021
For the Insurance Sectoral Sub-College
The President,
[Jean-Paul FAUGÈRE]

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Annex - Instruction No. 2021-I-26

RC.01.01

RC.01.01
Content of the submission
RC.01.01.01
Content of the submission
		10
RC.01.01-Content of the submission	10
RC.02.01-Balance Sheet	20
RCC.02.01-Balance Sheet by allocation auxiliary accounting	30
RCG.02.01-Balance Sheet for the general fund	40
RC.03.01-Technical income statement life	50
RCC.03.01-Technical income statement life by legal canton	60
RC.03.03-Non-technical income statement	80
RCC.03.03-Non-technical income statement by legal canton	90
RC.04.01-Variation of equity for FRPS	100
RC.04.02-Variation of equity for MRPS and URPS	110
RC.04.03-Variation of equity for IRPS	120
RC.05.01-Variation of fixed assets	130
RC.06.01-Decomposition of the amount of provisions (non-technical liabilities)	140
RC.07.01-Detail of deferral accounts	150
RC.08.01-Decomposition of general expenses by nature and destination; decomposition of personnel costs; commitments vis-à-vis members of management bodies	160
RC.09.01- Income and expenses from voluntary contributions in kind	R0170
RC.10.01-Financial data related to social activity	180
RC.12.01-Decomposition of financial result by type of movements, by type of flow and by nature of securities	200
RC.13.07-Income statement by category (life & bodily injury)	261
RC.13.08-Income statement by category (life & bodily injury) - Branches	262
RC.14.01-Insured persons, covered and beneficiaries by type of benefits	270
RC.14.02-Premiums and benefits by type of benefits	280
RC.20.01-Service Rate Statement	310
RC.22.01-Benefit participation / surplus - General Fund	370
RC.22.02-Benefit participation / surplus - Euro growth	380
RC.22.04-Comparison of minimum PB with the amount of effective PB of the financial year	400
RC.23.01-Guaranteed minimum rate, monitoring of envelopes	410
RC.26.01-Monitoring of branch 26 agreements (L. 441)	440
RC.27.01-Global management provision	450
RCC.28.01-Provision for financial risk - general fund and allocation auxiliary accounting	460
RC.30.01-Valuation of real estate assets	R0470

RC.02.01

RC.02.01
Balance Sheet
RC.02.01.01
Balance Sheet
		Financial Year N	Financial Year N-1
		10	20
Assets
Subscribed capital not called or account with head office	10	C1	F1
Intangible assets	20	C2	F2
Investments	30	C3 = B1 + B2 + B3 + B4	F3 = E1 + E2 + E3 + E4
Land and buildings (real estate investments)	40	B1	E1
Investments in related companies or participation links	50	B2	E2
Other investments	60	B3	E3
Cash claims deposited with cedents	70	B4	E4
Investments representing technical provisions related to unit-linked operations	80	C4	F4
Reinsurers' share in technical provisions	90	C5 = B5 + B6 + B7 + B8 + B9 + B10 + B11 + B12 + B13 + B14 + B15	F5 = E5 + E6 + E7 + E8 + E9 + E10 + E11 + E12 + E13 + E14 + E15
Provisions for unearned premiums (non-life)	100	B5	E5
Life insurance provisions	110	B6	E6
Claims provisions (life)	120	B7	E7
Claims provisions (non-life)	130	B8	E8
Provisions for participation in surplus and rebates (life)	140	B9	E9
Provisions for participation in surplus and rebates (non-life)	150	B10	E10
Equalization provisions (life)	160	B11	E11
Equalization provisions (non-life)	170	B12	E12
Other technical provisions (life)	180	B13	E13
Other technical provisions (non-life)	190	B14	E14
Technical provisions for unit-linked operations	200	B15	E15
Guarantors' share in technical commitments given in substitution	210	C6 = I5	F6 = L5
Share of exempt organizations in technical provisions	220	C7	F7
Claims	230	C8 = B16 + B17 + B18	F8 = E16 + E17 + E18
Claims arising from direct operations and substitution	240	B16 = A1 + A2	E16 = D1 + D2
Premiums / Contributions remaining to be issued	250	A1	D1
Other claims arising from direct operations and substitution	260	A2	D2
Claims arising from reinsurance and substitution operations	270	B17	E17
Other claims	280	B18 = A3 + A4 + A5	E18 = D3 + D4 + D5
Personnel	290	A3	D3
State, social organizations and public authorities	300	A4	D4
Various debtors	310	A5	D5
Recall of contributions / Called capital not paid	320	C9	F9
Other assets	330	C10 = B19 + B20 + B21	F10 = E19 + E20 + E21
Operating tangible assets	340	B19	E19
Bank accounts, CCP and cash	350	B20	E20
Own shares / Mutual or paritarian certificates redeemed	360	B21	E21
Deferral accounts.- Assets	370	C11 = B22 + B23 + B24 + B25	F11 = E22 + E23 + E24 + E25
Accrued interest and rents not yet due	380	B22	E22
Deferred acquisition costs (life)	390	B23	E23
Deferred acquisition costs (non-life)	400	B24	E24
Other deferral accounts	410	B25	E25
Total assets	420	C13 = C1 + C2 + C3 + C4 + C5 + C6 + C7 + C8 + C9 + C10 + C11	F13 = F1 + F2 + F3 + F4 + F5 + F6 + F7 + F8 + F9 + F10 + F11
Liabilities
Mutual funds and reserves / Equity	430	I1 = H1 + H2	L1 = K1 + K2
Own funds	440	H1 = G1 + G2 + G3 + G4 + G5 + G6	K1 = J1 + J2 + J3 + J4 + J5 + J6
Establishment and development funds / Capital	450	G1	J1
Premiums linked to share capital	460	G2	J2
Revaluation reserves	470	G3	J3
Other reserves	480	G4	J4
Retained earnings	490	G5	J5
Financial year result	500	G6	J6
Other mutual funds	510	H2 = G7 + G8	K2 = J7 + J8
Endowment funds with right of recovery	520	G7	J7
Net subsidies	530	G8	J8
Subordinated liabilities	540	I2	L2
Gross technical provisions	550	I3 = H3 + H4 + H5 + H6 + H7 + H8 + H9 + H10 + H11 + H12	L3 = K3 + K4 + K5 + K6 + K7 + K8 + K9 + K10 + K11 + K12
Provisions for premiums / unearned premiums (non-life)	560	H3	K3
Life insurance provisions	570	H4	K4
Claims provisions (life)	580	H5	K5
Claims provisions (non-life)	590	H6	K6
Provisions for participation in surplus / benefits and rebates (life)	600	H7	K7
Provisions for participation in surplus / benefits and rebates (non-life)	610	H8	K8
Equalization provisions (life)	620	H9	K9
Equalization provisions (non-life)	630	H10	K10
Other technical provisions (life)	640	H11	K11
Other technical provisions (non-life)	650	H12	K12
Technical provisions for unit-linked operations	660	I4	L4
Technical commitments on operations given in substitution	670	I5	L5
Provisions (non-technical liabilities)	680	I6	L6
Liabilities for cash deposits received from reinsurers	690	I8	L8
Debts	700	I9 = H13 + H14 + H15 + H16 + H17	L9 = K13 + K14 + K15 + K16 + K17
Debts arising from direct operations and substitution	710	H13	K13
Debts arising from reinsurance and substitution operations	720	H14	K14
Bond loans	730	H15	K15
Liabilities to credit institutions	740	H16	K16
Other liabilities	750	H17 = G9 + G10 + G11 + G12 + G13	K17 = J9 + J10 + J11 + J12 + J13
Negotiable debt securities issued	760	G9	J9
Other loans, deposits and guarantees received	770	G10	J10
Personnel	780	G11	J11
State, social organizations, public authorities	790	G12	J12
Various creditors	800	G13	J13
Deferral accounts - liabilities	810	I10	L10
Total liabilities	820	I12 = I1 + I2 + I3 + I4 + I5 + I6 + I8 + I9 + I10	L12 = L1 + L2 + L3 + L4 + L5 + L6 + L8 + L9 + L10

RCC.02.01

RCC.02.01
Balance Sheet by allocation auxiliary accounting
RCC.02.01.01
	Fund Code	10
Balance Sheet by allocation auxiliary accounting
		Financial Year N
		10
PERP	R0010	L12
Branch 26	20	L13
Eurogrowth	40	L15
Product name	50	L16
Assets
Capital and reserves
Subscribed capital not called or account with head office	60	C1
Investments
Intangible assets
Establishment costs	70	C2
Other intangible fixed assets	80	C3
Total intangible assets	90	C4 = C2 + C3
Real estate investments
Land and buildings	100	C5 = C6 + C7 + C8 + C9 + C10
Unbuilt land	110	C6
Shares in non-listed real estate companies	120	C7
Built buildings other than operating buildings	130	C8
Shares and stocks of non-listed real estate companies other than operating buildings	140	C9
Operating buildings (built buildings and shares of non-listed real estate companies)	150	C10
Land and buildings under construction	160	C11 = C12 + C13 + C14 + C15 + C16
Land allocated to a construction in progress	170	C12
Buildings under construction	180	C13
Shares and stocks of non-listed real estate companies (buildings under construction)	190	C14
Encumbered fixed assets (commodats)	200	C15
Operating buildings under construction	210	C16
Total real estate investments	220	C17 = C5 + C11
Financial investments
Shares, stocks and other variable income securities
Shares, stocks and other variable income securities in entities with which there is no participation link or related entities	230	C20 = C21 + C22 + C23 + C24
Shares and stocks of OPCVM holding exclusively fixed income securities	240	C21
Shares and stocks of other OPCVM	250	C22
Listed shares and securities	260	C23
Unlisted shares and securities	270	C24
Shares, stocks and other variable income securities in related entities	280	C25 = C26 + C27
Other listed shares and securities	290	C26
Other unlisted shares and securities	300	C27
Shares, stocks and other variable income securities in companies with which there is a participation link	310	C28 = C29 + C30
Other listed shares and securities	320	C29
Other unlisted shares and securities	330	C30
Sub-total shares, stocks and other variable income securities	340	C31 = C20 + C25 + C28
Other investment securities
Other investment securities other than investments in entities with which there is a participation link or related entities	350	C32 = C33 + C43 + C50 + C51 + C57
Bonds, negotiable debt securities and fixed income securities	360	C33 = C34 + C38 + C41 + C42
Listed bonds and similar securities	370	C34 = C35 + C36 + C37
Bonds and similar securities issued or guaranteed by one of the member states of the OECD	380	C35
Bonds and similar securities issued by securitization entities	390	C36
Bonds, common fund shares and participatory securities negotiated on a recognized market, other than those referred to in the previous lines	400	C37
Unlisted bonds and similar securities	410	C38 = C39 + C40
Unlisted bonds issued by securitization entities	420	C39
Other unlisted bonds	430	C40
Negotiable debt securities and Treasury bills	440	C41 = L64 + L65 + L66 + L67
Negotiable debt securities of one year or less	450	L64
Negotiable medium-term bonds	460	L65
Other negotiable debt securities	470	L66
Treasury bills	480	L67
Other	490	C42
Loans	500	C43 = C44 + C45 + C46 + C49
Loans obtained or guaranteed by an OECD member state	510	C44
Mortgage loans	520	C45
Other loans	530	C46 = C47 + C48
Guaranteed loans	540	C47
Unsecured loans	550	C48
Advances on policies / on membership forms or on contract	560	C49
Deposits with credit institutions	570	C50
Other investments	580	C51 = C52 + C53 + C54 + C55 + C56
Deposits and guarantees	590	C52
Claims representing lent securities	600	C53
Guarantee deposits related to financial derivative instruments made in cash	610	C54
Securities deposited as collateral with transfer of ownership in the context of financial derivative instrument operations	620	C55
Other	630	C56
Claims for cash deposited with cedents	640	C57
Other investment securities in related companies	650	C66 = C67 + C74 + C75 + C76 + C77 + C78
Bonds, negotiable debt securities and fixed income securities	660	C67 = C68 + C71 + L91 + L95
Listed bonds and similar securities	670	C68 = C69 + C70
Bonds and similar securities issued by securitization entities	680	C69
Bonds, common fund shares and participatory securities negotiated on a recognized market, other than those referred to in the previous line	690	C70
Unlisted bonds	700	C71 = C72 + C73
Unlisted bonds issued by securitization entities	710	C72
Other unlisted bonds	720	C73
Negotiable debt securities	730	L91 = L92 + L93 + L94
Negotiable debt securities of one year or less	740	L92
Negotiable medium-term bonds	750	L93
Other negotiable debt securities	760	L94
Other	770	L95
Loans	780	C74
Deposits with credit institutions	790	C75
Other investments	800	C76
Claims for cash deposited with cedents	810	C77
Claim of the deposit component of a reinsurance contract	820	C78
Other investment securities in entities with which there is a participation link	830	C80 = C81 + C88 + C89 + C90 + C91
Bonds, negotiable debt securities and fixed income securities	840	C81 = C82 + C85 + L109 + L113
Listed bonds and similar securities	850	C82 = C83 + C84
Bonds and similar securities issued by securitization entities	860	C83
Bonds, common fund shares and participatory securities negotiated on a recognized market, other than those referred to in the previous line	870	C84
Unlisted bonds	880	C85 = C86 + C87
Unlisted bonds issued by securitization entities	890	C86
Other unlisted bonds	900	C87
Negotiable debt securities	910	L109 = L110 + L111 + L112
Negotiable debt securities of one year or less	920	L110
Negotiable medium-term bonds	930	L111
Other negotiable debt securities	940	L112
Other	950	L113
Loans	960	C88
Deposits with credit institutions	970	C89
Other investments	980	C90
Claims for cash deposited with cedents	990	C91
Sub-total other investment securities	1000	C92 = C32 + C66 + C80
Sub-total financial investments	1010	C93 = C31 + C92
Investments representing technical provisions related to unit-linked contracts	1020	C60 = C61 + C62 + C63 + C64 + C65
Real estate investments	1030	C61
Variable income securities other than OPCVM	1040	C62
Bonds, negotiable debt securities and other fixed income securities	1050	C63
Shares of OPCVM holding exclusively fixed income securities	1060	C64
Shares of other OPCVM	1070	C65
Other operating fixed assets
Deposits and guarantees	1080	C95
Other tangible fixed assets	1090	C96
Sub-total other operating fixed assets	1100	C97 = C95 + C96
Cash	1110	C104
Own shares	1120	C105
Total General Investments	1130	C100 = C1 + C4 + C17 + C93 + C60 + C97 + C104 + C105
Reinsurers' share in technical provisions	1140	C101 = C1011 + C1012 + C1014 + C1016 + C1018 + C1020
Life insurance provisions	1150	C1011
Claims provisions (life)	1160	C1012
Provisions for participation in surplus / benefits and rebates (life)	1170	C1014
Equalization provisions (life)	1180	C1016
Other technical provisions (life)	1190	C1018
Technical provisions for unit-linked operations	1200	C1020
Guarantors' share in technical commitments given in substitution	1210	C102
Claims and other debtors	1220	C103
Deferral accounts - assets (including exchange rate differences)	1230	C106
Total assets	1240	C110 = C100 + C101 + C102 + C103 + C106
Liabilities
Mutual funds and reserves / Equity	1250	C120
of which Account linking general assets and cantons	1260	C1200
Subordinated liabilities	1270	C121
Gross technical provisions
Life technical provisions	1280	C122 = C123 + C132 + C135 + C138 + C139
Life insurance provisions - Total	1290	C123 = C124 + C129 + C130 + C131 + C148 + C149 + C150
Mathematical provisions - Direct business	1300	C124
of which PM death	1310	C125
of which PM of annuities under construction	1320	C126
of which PM of annuities in service	1330	C127
of which other PM	1340	C128
Management provisions - Direct business	1350	C129
Deferred acquisition cost provisions - Direct business	1360	C130
Special technical provision	R1361	C148
Complementary special technical provision	R1362	C149
Special technical provision for turnaround	R1363	C150
Life insurance provisions - Acceptances	1370	C131
Claims provisions / benefits to be paid - Total	1380	C132 = C133 + C134
Claims provisions / benefits to be paid - Direct business	1390	C133
Claims provisions / benefits to be paid - Acceptances	1400	C134
Provisions for participation in benefits and rebates - Total	1410	C135 = C136 + C137
Provisions for participation in benefits and rebates - Direct business	1420	C136
Provisions for participation in benefits and rebates - Acceptances	1430	C137
Equalization provisions	1440	C138
Other technical provisions - Total	1450	C139 = C140 + C141 + C143 + C144 + C145 + C146 + C147 + C148
Provisions for financial risks - Direct business	1460	C140
Provisions for exigibility risk - Direct business	1470	C141
Other technical provisions - Acceptances	1490	C143
Commitments to provident institutions or relating to investment funds managed by the company	1500	C144
Provisions for remaining exigibility risk to be recognized	1510	C145
Diversification provisions	1520	C146
Collective diversification provisions	1530	C147
Term guarantee provisions	R1540	C148
Unit-linked contract provisions	1560	C179
Sub-total technical provisions	1570	C190 = C122 + C179
Technical commitments on operations given in substitution	1580	C191
Provisions (non-technical liabilities)	1590	C192
Liabilities for cash deposits received from reinsurers	1600	C194
Debts arising from direct insurance operations and reinsurance operations	1610	C195
Other financial liabilities	1620	C196
Other liabilities	1630	C197
Deferral accounts - liabilities (including exchange rate differences)	1640	C198
Total liabilities	1650	C199 = C120 + C121 + C190 + C191 + C192 + C194 + C195 + C196 + C197 + C198
RCC.02.01.02
Z Axis :
VG/Statutory accounts
PO/Funded cantons
NF: Fund Code	Fund Code	20
Other information by canton
		Other information
		20
Choice of interest rate method (by commitment / by reference to the duration of commitments)	1660	A200
Duration by canton	1670	A201
Guaranteed amounts in euros	1680	A202
Asset yield rate	1690	A203

RCG.02.01

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RCG.02.01
Balance Sheet for the General Fund
RCG.02.01.01
Balance Sheet for the General Fund
		Fiscal Year N
		10
Assets
Capital and Reserves
Called-up Capital not paid or Liaison Account with Head Office	10	C1
Investments
Intangible Assets
Start-up Costs	20	C2
Other Intangible Fixed Assets	30	C3
Total Intangible Assets	40	C4 = C2 + C3
Real Estate Investments
Land and Buildings	50	C5 = C6 + C7 + C8 + C9 + C10
Unbuilt Land	60	C6
Shares in Non-listed Real Estate Companies	70	C7
Built Properties other than Operating Buildings	80	C8
Shares and Stocks of Non-listed Real Estate Companies other than Operating Buildings	90	C9
Operating Buildings (Built Properties and Shares in Non-listed Real Estate Companies)	100	C10
Land and Buildings under Construction	110	C11 = C12 + C13 + C14 + C15 + C16
Land Allocated to Construction in Progress	120	C12
Buildings under Construction	130	C13
Shares and Stocks of Non-listed Real Estate Companies (Buildings under Construction)	140	C14
Encumbered Fixed Assets (Commodats)	150	C15
Operating Buildings under Construction	160	C16
Total Real Estate Investments	170	C17 = C5 + C11
Financial Investments
Shares, Units and Other Variable Income Securities
Shares, Units and Other Variable Income Securities in Entities with Which There is No Participation Link or Affiliated Entities	180	C20 = C21 + C22 + C23 + C24
Shares and Units of UCITS Holding Exclusively Fixed Income Securities	190	C21
Shares and Units of Other UCITS	200	C22
Listed Shares and Securities	210	C23
Unlisted Shares and Securities	220	C24
Shares, Units and Other Variable Income Securities in Affiliated Entities	230	C25 = C26 + C27
Other Listed Shares and Securities	240	C26
Other Unlisted Shares and Securities	250	C27
Shares, Units and Other Variable Income Securities in Enterprises with Which There is a Participation Link	260	C28 = C29 + C30
Other Listed Shares and Securities	270	C29
Other Unlisted Shares and Securities	280	C30
Sub-total Shares, Units and Other Variable Income Securities	290	C31 = C20 + C25 + C28
Other Investment Securities
Other Investment Securities other than Investments in Entities with Which There is a Participation Link or Affiliated Entities	300	C32 = C33 + C43 + C50 + C51 + C57
Bonds, Negotiable Debt Securities and Fixed Income Securities	310	C33 = C34 + C38 + C41 + C42
Listed Bonds and Assimilated Securities	320	C34 = C35 + C36 + C37
Bonds and Assimilated Securities Issued or Guaranteed by One of the Member States of the OECD	330	C35
Bonds and Assimilated Securities Issued by Securitization Entities	340	C36
Bonds, Units of Common Fund for Debt Securities and Participatory Securities Traded on a Recognized Market, Other Than Those Referenced in the Previous Lines	350	C37
Unlisted Bonds and Assimilated Securities	360	C38 = C39 + C40
Unlisted Bonds Issued by Securitization Entities	370	C39
Other Unlisted Bonds	380	C40
Negotiable Debt Securities and Treasury Bills	390	C41 = L64 + L65 + L66 + L67
Negotiable Debt Securities of One Year or Less	400	L64
Negotiable Medium-Term Bills	410	L65
Other Negotiable Debt Securities	420	L66
Treasury Bills	430	L67
Other	440	C42
Loans	450	C43 = C44 + C45 + C46 + C49
Loans Obtained or Guaranteed by an OECD Member State	460	C44
Mortgage Loans	470	C45
Other Loans	480	C46 = C47 + C48
Secured Loans	490	C47
Unsecured Loans	500	C48
Advances on Policies / on Membership Bulletins for a Scheme or on Contract	510	C49
Deposits with Credit Institutions	520	C50
Other Investments	530	C51 = C52 + C53 + C54 + C55 + C56
Deposits and Guarantees	540	C52
Claims Representing Lent Securities	550	C53
Cash Margin Deposits Related to Financial Derivative Instruments	560	C54
Securities Deposited as Collateral with Transfer of Ownership for Financial Derivative Instrument Transactions	570	C55
Other	580	C56
Claims for Cash Deposited with Cedents	590	C57
Other Investment Securities in Affiliated Enterprises	600	C66 = C67 + C74 + C75 + C76 + C77 + C78
Bonds, Negotiable Debt Securities and Fixed Income Securities	610	C67 = C68 + C71 + L91 + L95
Listed Bonds and Assimilated Securities	620	C68 = C69 + C70
Bonds and Assimilated Securities Issued by Securitization Entities	630	C69
Bonds, Units of Common Fund for Debt Securities and Participatory Securities Traded on a Recognized Market, Other Than Those Referenced in the Previous Line	640	C70
Unlisted Bonds	650	C71 = C72 + C73
Unlisted Bonds Issued by Securitization Entities	660	C72
Other Unlisted Bonds	670	C73
Negotiable Debt Securities	680	L91 = L92 + L93 + L94
Negotiable Debt Securities of One Year or Less	690	L92
Negotiable Medium-Term Bills	700	L93
Other Negotiable Debt Securities	710	L94
Other	720	L95
Loans	730	C74
Deposits with Credit Institutions	740	C75
Other Investments	750	C76
Claims for Cash Deposited with Cedents	760	C77
Claim for the Deposit Component of a Reinsurance Contract	770	C78
Other Investment Securities in Entities with Which There is a Participation Link	780	C80 = C81 + C88 + C89 + C90 + C91
Bonds, Negotiable Debt Securities and Fixed Income Securities	790	C81 = C82 + C85 + L109 + L113
Listed Bonds and Assimilated Securities	800	C82 = C83 + C84
Bonds and Assimilated Securities Issued by Securitization Entities	810	C83
Bonds, Units of Common Fund for Debt Securities and Participatory Securities Traded on a Recognized Market, Other Than Those Referenced in the Previous Line	820	C84
Unlisted Bonds	830	C85 = C86 + C87
Unlisted Bonds Issued by Securitization Entities	840	C86
Other Unlisted Bonds	850	C87
Negotiable Debt Securities	860	L109 = L110 + L111 + L112
Negotiable Debt Securities of One Year or Less	870	L110
Negotiable Medium-Term Bills	880	L111
Other Negotiable Debt Securities	890	L112
Other	900	L113
Loans	910	C88
Deposits with Credit Institutions	920	C89
Other Investments	930	C90
Claims for Cash Deposited with Cedents	940	C91
Sub-total Other Investment Securities	950	C92 = C32 + C66 + C80
Sub-total Financial Investments	960	C93 = C31 + C92
Investments Representing Technical Provisions Related to Contracts in Unit-Linked Accounts	970	C60 = C61 + C62 + C63 + C64 + C65
Real Estate Investments	980	C61
Variable Income Securities other than UCITS	990	C62
Bonds, Negotiable Debt Securities and Other Fixed Income Securities	1000	C63
Units of UCITS Holding Exclusively Fixed Income Securities	1010	C64
Units of Other UCITS	1020	C65
Other Operating Fixed Assets
Deposits and Guarantees	1030	C95
Other Tangible Fixed Assets	1040	C96
Sub-total Other Operating Fixed Assets	1050	C97 = C95 + C96
Cash and Cash Equivalents	1060	C104
Own Shares	1070	C105
Total General Investments	1080	C100 = C1 + C4 + C17 + C93 + C60 + C97 + C104 + C105
Reinsurers' Share in Technical Provisions	1090	C101 = C1010 + C1011 + C1012 + C1013 + C1014 + C1015 + C1016 + C1017 + C1018 + C1019 + C1020
Provisions for Unearned Premiums / Contributions (Non-Life)	1100	C1010
Life Insurance Provisions	1110	C1011
Claims Provisions (Life)	1120	C1012
Claims Provisions (Non-Life)	1130	C1013
Provisions for Participation in Surplus / Profits and Rebates (Life)	1140	C1014
Provisions for Participation in Surplus / Profits and Rebates (Non-Life)	1150	C1015
Equalization Provisions (Life)	1160	C1016
Equalization Provisions (Non-Life)	1170	C1017
Other Technical Provisions (Life)	1180	C1018
Other Technical Provisions (Non-Life)	1190	C1019
Technical Provisions for Unit-Linked Operations	1200	C1020
Guarantors' Share in Technical Commitments Given in Substitution	1210	C102
Share of Exempt Entities in Technical Provisions	1220	C200
Claims and Other Debtors	1230	C103
Regularization Accounts - Assets (Including Exchange Differences)	1240	C106
Total Assets	1250	C110 = C100 + C101 + C102 + C103 + C106 + C200
Liabilities
Mutual Funds and Reserves / Equity	1260	C120
of which Liaison Account between General Assets and Cantons	1270	C1200
Subordinated Liabilities	1280	C121
Gross Technical Provisions
Life Technical Provisions	1290	C122 = C123 + C132 + C135 + C138 + C139
Life Insurance Provisions - Total	1300	C123 = C124 + C129 + C130 + C131
Mathematical Provisions - Direct Business	1310	C124
of which Death MP	1320	C125
of which MP for Annuities in Course of Constitution	1330	C126
of which MP for Annuities in Service	1340	C127
of which Other MP	1350	C128
Management Provisions - Direct Business	1360	C129
Deferred Acquisition Cost Provisions - Direct Business	1370	C130
Life Insurance Provisions - Acceptances	1380	C131
Claims / Benefits Payable Provisions - Total	1390	C132 = C133 + C134
Claims / Benefits Payable Provisions - Direct Business	1400	C133
Claims / Benefits Payable Provisions - Acceptances	1410	C134
Participation in Profits and Rebates Provisions - Total	1420	C135 = C136 + C137
Participation in Profits and Rebates Provisions - Direct Business	1430	C136
Participation in Profits and Rebates Provisions - Acceptances	1440	C137
Equalization Provisions	1450	C138
Other Technical Provisions - Total	1460	C139 = C140 + C141 + C143 + C144 + C145 + C146 + C147
Financial Risks Provisions - Direct Business	1470	C140
Liquidity Risk Provisions - Direct Business	1480	C141
Other Technical Provisions - Acceptances	1490	C143
Commitments to Social Security Institutions or Related to Investment Funds Managed by the Company	1500	C144
Provisions for Unrecognized Liquidity Risk	1510	C145
Diversification Provisions	1520	C146
Collective Diversification Provisions	1530	C147
Non-Life Technical Provisions	1540	C160 = C161 + C164 + C167 + C170 + C171
Unearned Premiums / Contributions Provisions - Total	1550	C161 = C162 + C163
Unearned Premiums / Contributions Provisions - Direct Business	1560	C162
Unearned Premiums / Contributions Provisions - Acceptances	1570	C163
Claims / Benefits Payable Provisions - Total	1580	C164 = C165 + C166
Claims / Benefits Payable Provisions - Direct Business / Expected Recovery Provisions	1590	C165
Claims / Benefits Payable Provisions - Acceptances	1600	C166
Participation in Profits and Rebates Provisions - Total	1610	C167 = C168 + C169
Participation in Profits and Rebates Provisions - Direct Business	1620	C168
Participation in Profits and Rebates Provisions - Acceptances	1630	C169
Equalization Provisions	1640	C170
Other Technical Provisions - Total	1650	C171 = C172 + C173 + C174 + C175 + C176 + C177 + C178
Escalating Risks Provisions	1660	C172
Annuity Mathematical Provision	1670	C173
Risks in Course Provisions	1680	C174
Technical Commitments Liquidity Risk Provisions	1690	C175
Other Technical Provisions - Acceptances	1700	C176
Commitments to Social Security Institutions or Related to Investment Funds Managed by the Company	1710	C177
Provisions for Unrecognized Liquidity Risk	1720	C178
Unit-Linked Contract Provisions	1730	C179
Sub-total Technical Provisions	1740	C190 = C122 + C160 + C179
Technical Commitments on Operations Given in Substitution	1750	C191
Provisions (Non-Technical Liabilities)	1760	C192
Liabilities for Cash Deposits Received from Reinsurers	1770	C194
Liabilities Arising from Direct Insurance and Reinsurance Operations	1780	C195
Other Financial Liabilities	1790	C196
Other Liabilities	1800	C197
Regularization Accounts - Liabilities (Including Exchange Differences)	1810	C198
Total Liabilities	1820	C199 = C120 + C121 + C190 + C191 + C192 + C194 + C195 + C196 + C197 + C198

RCC.03.01

RCC.03.01
Income Statement - Technical Result of Life Operations for Each Legal Canton
RCC.03.01.01
	Fund Code	10
Income Statement - Technical Result of Life Operations for Each Legal Canton
		Net Operations Fiscal Year N
		10
PERP	R0010	L12
Branch 26	20	L13
Eurocroissance	40	L15
Product Name	50	L16
Contributions / Premiums	60	C500
Investment Income	70	C501 = C502 + C503 + C504
Investment Revenues	80	C502
Other Investment Income	90	C503
Investment Realization Gains	100	C504
ACAV Adjustments (Gains)	110	C505
Other Technical Income	120	C506
Benefits Expense	130	C507 = C508 + C509
Benefits and Expenses Paid	140	C508
Claims Provisions Expense	150	C509
Life and Technical Provisions Expense	160	C510 = C511 + C512 + C513 + C514
Life Insurance Provisions Expense	170	C511
Unit-Linked Operations Provisions Expense	180	C512
Equalization Provisions Expense	190	C513
Other Technical Provisions Expense	200	C514
Participation in Results	210	C515
Acquisition and Administration Expenses	220	C516 = C517 + C518 - C519
Acquisition Expenses	230	C517
Administration Expenses	240	C518
Commissions Received from Reinsurers and Guarantors in Substitution	250	C519
Investment Expenses	260	C520 = C521 + C522 + C523
Internal and External Investment Management Fees and Interest	270	C521
Other Investment Expenses	280	C522
Investment Realization Losses	290	C523
ACAV Adjustments (Losses)	300	C524
Other Technical Expenses	310	C525
Investment Income Transferred to Non-Technical Account	320	C526
Technical Result of Life Operations	330	C530 = C500 + C501 + C505 + C506 - C507 - C510 - C515 - C516 - C520 - C524 - C525 - C526

RC.03.01

RC.03.01
Income Statement - Technical Result of Life Operations
RC.03.01.01
Income Statement - Technical Result of Life Operations
		Gross Operations	Operations Given in Substitution	Cessions and Retro-Cessions	Net Operations Fiscal Year N	Net Operations Fiscal Year N -1
		10	20	30	40	50
Contributions / Premiums	10	A1	B1	C1	D1 = A1 - B1 - C1	E1
Investment Income	20				D2 = D3 + D4 + D5	E2 = E3 + E4 + E5
Investment Revenues	30				D3	E3
Other Investment Income	40				D4	E4
Investment Realization Gains	50				D5	E5
ACAV Adjustments (Gains)	60				D6	E6
Other Technical Income	70				D7	E7
Claims / Benefits Expense	80	A8 = A9 + A10	B8 = B9 + B10	C8 = C9 + C10	D8 = D9 + D10	E8 = E9 + E10
Benefits and Expenses Paid	90	A9	B9	C9	D9 = A9 - B9 - C9	E9
Claims / Benefits Payable Provisions Expense	100	A10	B10	C10	D10 = A10 - B10 - C10	E10
Life Insurance and Other Technical Provisions Expense	110	A11 = A12 + A13 + A14 + A15	B11 = B12 + B13 + B14 + B15	C11 = C12 + C13 + C14 + C15	D11 = D12 + D13 + D14 + D15	E11 = E12 + E13 + E14 + E15
Life Insurance Provisions Expense	120	A12	B12	C12	D12 = A12 - B12 - C12	E12
Unit-Linked Operations / Contracts Provisions Expense	130	A13	B13	C13	D13 = A13 - B13 - C13	E13
Equalization Provisions Expense	140	A14	B14	C14	D14 = A14 - B14 - C14	E14
Other Technical Provisions Expense	150	A15	B15	C15	D15 = A15 - B15 - C15	E15
Participation in Results	160	A16	B16	C16	D16 = A16 - B16 - C16	E16
Acquisition and Administration Expenses	170				D17 = D18 + D19 - D20	E17 = E18 + E19 - E20
Acquisition Expenses	180				D18	E18
Administration Expenses	190				D19	E19
Commissions Received from Reinsurers and Guarantors in Substitution	200				D20	E20
Investment Expenses	210				D21 = D22 + D23 + D24	E21 = E22 + E23 + E24
Internal and External Investment Management Fees and Interest	220				D22	E22
Other Investment Expenses	230				D23	E23
Investment Realization Losses	240				D24	E24
ACAV Adjustments (Losses)	250				D25	E25
Other Technical Expenses	260				D26	E26
Investment Income Transferred to Non-Technical Account	270				D27	E27
Technical Result of Life Operations	280				D28 = D1 + D2 + D6 + D7 - D8 - D11 - D16 - D17 - D21 - D25 - D26 - D27	E28 = E1 + E2 + E6 + E7 - E8 - E11 - E16 - E17 - E21 - E25 - E26 - E27

RCC.03.03

RCC.03.03
Income Statement - Non-Technical Result for Each Legal Canton
RCC.03.03.01
	Fund Code	10
Income Statement - Non-Technical Result for Each Legal Canton
		Net Operations Fiscal Year N
		10
PERP	R0010	L12
Branch 26	20	L13
Eurocroissance	40	L15
Product Name	50	L16
Technical Result of Life Operations	60	C601
Investment Income Allocated from Life Technical Account	70	C606
Other Non-Technical Income	80	C612
Other Non-Technical Expenses	90	C613 = C614 + C615
Social Character Expenses	100	C614
Other Non-Technical Expenses	110	C615
Extraordinary Result	120	C616 = C617 - C618
Extraordinary Income	130	C617
Extraordinary Expenses	140	C618
Employee Participation	150	C619
Income Tax	160	C620
Fiscal Year Result	170	C621 = C601 + C606 + C612 - C613 + C616 - C619 - C620

RC.03.03

RC.03.03
Income Statement - Non-Technical Result
RC.03.03.01
Income Statement - Non-Technical Result
		Net Operations Fiscal Year N	Net Operations Fiscal Year N -1
		10	20
Life Insurance Technical Result	20	A2	B2
Investment Income Allocated from Life Technical Account	70	A7	B7
Other Non-Technical Income	130	A13	B13
Other Non-Technical Expenses	140	A14 = A15 + A16	B14 = B15 + B16
Social Character Expenses	150	A15	B15
Other Non-Technical Expenses	160	A16	B16
Extraordinary Result	170	A17 = A18 - A19	B17 = B18 - B19
Extraordinary Income	180	A18	B18
Extraordinary Expenses	190	A19	B19
Employee Participation	200	A20	B20
Income Tax	210	A21	B21
Fiscal Year Result	220	A25 = A1 + A2 + A3 + A7 - A8 - A12 + A13 - A14 + A17 - A20 - A21	B25 = B1 + B2 + B3 + B7 - B8 - B12 + B13 - B14 + B17 - B20 - B21

RC.04.01

---

RC.04.01
Variation of equity for FRPS
RC.04.01.01
Variation of equity for entities subject to the insurance code
		Closing N-1 before allocation	Allocation of result N-1	Incorporation of reserves	Increase in goodwill / capital reduction	Other increases	Other decreases (including capital reductions)	Result of the period	Closing N
		10	20	30	40	50	60	70	80
Capital / funds
Share capital	10	A1		C1	D1		F1		H1 = A1 + C1 + D1 - F1
Constituted goodwill	20	A2			D2		F2		H2 = A2 + D2 - F2
Mutualist certificates admitted to goodwill	30	A3			D3		F3		H3 = A3 + D3 -F3
Supplementary social fund	40	A4			D4		F4		H4 = A4 + D4 - F4
Premiums linked to share capital	50	A5			D5		F5		H5 = A5 + D5 - F5 - F5
Revaluation differences	60	A6				E6	F6		H6 = A6 + E6 - F6
Subtotal capital / funds	70	A7 = A1 + A2 + A3 + A4 + A5 + A6		C7 = C1	D7 = D1 + D2 + D3 + D4 + D5	E7 = E6	F7 = F1 + F2 + F3 + F4 + F5 + F6		H7 = A7 + C7 + D7 + E7 - F7
Reserves
Unavailable reserves	80	A8	B8	C8			F8		H8 = A8 + B8 + C8 - F8
Statutory or contractual reserves	90	A9	B9	C9			F9		H9 = A9 + B9 + C9 - F9
Regulated reserves	100	A10 = A11 + A12 + A13 + A14 + A15	B10 = B11 + B14 + B15	C10 = C11 + C12 + C13 + C14 + C15		E10 = E11 + E12 + E13 + E14 + E15	F10 = F11 + F12 + F13 + F14 + F15		H10 = A10 + B10 + C10 + E10 - F10 && H10 = H11 + H12 + H13 + H14 + H15
Reserve for loan repayment for goodwill	110	A11	B11	C11		E11	F11		H11 = A11 + B11 + C11 + E11 - F11
Capitalization reserve	120	A12		C12		E12	F12		H12 = A12 + C12 + E12 - F12
Reserve for net long-term capital gains	130	A13		C13		E13	F13		H13 = A13 + C13 + E13 - F13
Guarantee fund reserve	140	A14	B14	C14		E14	F14		H14 = A14 + B14 + C14 + E14 - F14
Special solvency reserve	R0143	A23		C23		E23	F23		H23 = A23 + C23 +E23 - F23
Other regulated reserves	R0145	A15	B15	C15		E15	F15		H15 = A15 + B15 + C15 + E15 - F15
Other reserves	150	A16	B16	C16		E16	F16		H16 = A16 + B16 + C16 + E16 - F16
Subtotal reserves	160	A17 = A8 + A9 + A10 + A16	B17 = B8 + B9 + B10 + B16	C17 = C8 + C9 + C10 + C16		E17 = E10 + E16	F17 = F10 + F16		H17 = H8 + H9 + H10 + H16 && H17 = A17 + B17 + C17 + E17 - F17
Other elements
Retained earnings	170	A18	B18	C18					H18 = A18 + B18 + C18
Result of the period	180	A19	B19 = - A19					G19	H19 = G19 && H19 = A19 + B19 + G19
Equipment grants and other investment grants	190	A20				E20	F20		H20 = A20 + E20 - F20
Subtotal other elements	200	A21 = A18 + A19 + A20	B21 = B18 + B19	C21 = C18		E21= E20	F21 = F20	G21 = G19	H21 = H18 + H19 + H20 && H21 = A21 + B21 + C21 + E21 - F21 + G21
Total	210	A22 = A7 + A17 + A21	B22 = B17 + B21	C22 = C7 + C17 + C21	D22 = D7	E22 = E7 + E17 + E21	F22 = F7 + F17 + F21	G22 = G21	H22 = H7 + H17 + H21 && H22 = A22 + B22 + C22 + D22 + E22 - F22 + G22
RC.04.01.02
Amount of dividend distribution planned within the framework of result allocation
		Allocation of result
		90
Draft dividend distribution	220	B30
RC.04.01.03
Subordinated liabilities - Movements during the period		Closing N-1	Issuance	Repayment	Other decreases	Closing N
		C0100	C0110	C0120	C0130	C0140
Participatory securities admitted to solvency margin construction	R0410
Other loans and subordinated securities admitted to solvency margin construction	R0420
Loans and subordinated securities not admitted to solvency margin construction	R0430
Total subordinated liabilities	R0440
RC.04.01.04
Subordinated liabilities - Description		Balance at closing N	Initial nominal	Currency code	Counterparty (if specific)	Listed security	Issuance date	Maturity date	Mandatory repayment dates	Optional repayment dates	Amount repaid during the period	Nominal interest rate	Interest rate in case of step-up clause application, if applicable	Notice period for modification or total repayment
		C0150	C0160	C0170	C0180	C0190	C0200	C0210	C0220	C0230	C0240	C0250	C0260	C0270
Participatory securities admitted to solvency margin construction
Security "A" no.1	R0500
Security "A" no.2...	R0510
Subtotal of detailed securities	R0570
Total balance of the category	R0580
Percentage of detailed securities	R0590
Other loans and subordinated securities admitted to solvency margin construction
Securities "B"	R0600
Securities ...	R0610
Subtotal of detailed securities	R0670
Total balance of the category	R0680
Percentage of detailed securities	R0690
Loans and subordinated securities not admitted to solvency margin construction
Securities "C"	R0700
Securities ...	R0710
Subtotal of detailed securities	R0770
Total balance of the category	R0780
Percentage of detailed securities	R0790
Total subordinated liabilities	R0800

RC.04.02

RC.04.02
Variation of equity for MRPS and URPS
RC.04.02.01
Variation of equity for entities subject to the mutual code
		Closing N-1 before allocation	Allocation of result N-1	Incorporation of reserves	Increase in goodwill / capital reduction	Other increases	Other decreases (including capital reductions)	Result of the period	Closing N
		10	20	30	40	50	60	70	80
Capital / funds
Endowment fund without right of reversion	10	A1 = A2 + A3 + A4 + A5 + A6 + A7			D1 = D2 + D3 + D4 + D5 + D6 + D7		F1		H1 = A1 + D1 - F1 && H1 = H2 + H3 + H4 + H5 + H6 + H7
Constituted goodwill	20	A2			D2		F2		H2 = A2 + D2 - F2
Constituted development fund	30	A3			D3		F3		H3 = A3 + D3 - F3
Mutualist certificates admitted to goodwill	40	A4			D4		F4		H4 = A4 + D4 - F4
Funds from membership rights constituted	50	A5			D5		F5		H5 = A5 + D5 - F5
Bequests and donations with immobilized asset counterparty not accompanied by an obligation or condition	60	A6			D6		F6		H6 = A6 + D6 - F6
Other contributions without right of reversion	70	A7			D7		F7		H7 = A7 + D7 - F7
Endowment fund with right of reversion	80	A8 = A9 + A10 + A11 + A12 + A13				E8 = E9 + E10 + E11 + E12 + E13	F8 = F9 + F10 + F11 + F12 + F13		H8 = A8 + E8 - F8
Loan for goodwill	90	A9				E9	F9		H9 = A9 + E9 - F9
Loan for development fund	100	A10				E10	F10		H10 = A10 + E10 - F10
Bequests and donations with immobilized asset counterparty accompanied by an obligation or condition	110	A11				E11	F11		H11 = A11 + E11 - F11
Other contributions with right of reversion	120	A12				E12	F12		H12 = A12 + E12 - F12
Owners' rights (commodat)	130	A13				E13	F13		H13 = A13 + E13 - F13
Revaluation	140	A14 = A15 + A16				E14 = E15 + E16	F14 = F15 + F16		H14 = A14 + E14 - F14 && H14 = H15 + H16
Revaluation differences on assets without right of reversion	150	A15				E15	F15		H15 = A15 + E15 - F15
Revaluation differences on assets with right of reversion	160	A16				E16	F16		H16 = A16 + E16 - F16
Subtotal funds	170	A17 = A1 + A8 + A14			D17 = D1	E17 = E8 + E14	F17 = F8 + F14		H17 = A17 + D17 + E17 - F17 && H17 = H1 + H8 + H14
Reserves
Unavailable reserves	180	A18	B18	C18			F18		H18 = A18 + B18 + C18
Statutory or contractual reserves	190	A19	B19	C19			F19		H19 = A19 + B19 + C19
Regulated reserves	200	A20 = A21 + A22 + A23 + A24	B20 = B21 + B22 + B24	C20 = C21 + C22 + C23 + C24		E20 = E21 + E22 + E23 + E24	F20 = F21 + F22 + F23 + F24		H20 = A20 + B20 + C20 + E20 - F20 && H20 = H21 + H22 + H23 + H24
Reserve for loan repayment for goodwill	210	A21	B21	C21		E21	F21		H21 = A21 + B21 + C21 + E21 - F21
Guarantee fund reserve	220	A22	B22	C22		E22	F22		H22 = A22 + B22 + C22 + E22 - F22
Capitalization reserves	230	A23		C23		E23	F23		H23 = A23 + C23 + E23 - F23
Special solvency reserve	R0233	A32		C32		E32	F32		H32 = A32 + C32 + E32 - F32
Other regulated reserves	235	A24	B24	C24		E24	F24		H24 = A24 + B24 + C24 + E24 - F24
Other reserves	240	A25	B25	C25		E25	F25		H25 = A25 + B25 + C25 + E25 - F25
Subtotal reserves	250	A26 = A18 + A19 + A20 + A25	B26 = B18 + B19 + B20 + B25	C26 = C18 + C19 + C20 + C25		E26 = E20 + E25	F26 = F20 + F25		H26 = A26 + B26 + C26 + E26 - F26 && H26 = H18 + H19 + H20 + H25
Other elements
Retained earnings	260	A27	B27	C27					H27 = A27 + B27 + C27
Result of the period	270	A28	B28 = - A28					G28	H28 = A28 + B28 + G28
Equipment grants and other investment grants	280	A29				E29	F29		H29 = A29 + E29 - F29
Subtotal other elements	290	A30 = A27 + A28 + A29	B30 = B27 + B28	C30 = C27		E30 = E29	F30 = F29	G30 = G28	H30 = A30 + B30 + C30 + E30 - F30 + G30 && H30 = H27 + H28 + H29
Total	300	A31 = A17 + A26 + A30	B31 = B26 + B30	C31 = C26 + C30	D31 = D17	E31 = E17 + E26 + E30	F31 = F17 + F26 + F30	G31 = G30	H31 = H17 + H26 + H30 && H31 = A31 + B31 + C31 + D31 + E31 - F31 + G31
RC.04.02.03
Subordinated liabilities - Movements during the period		Closing N-1	Issuance	Repayment	Other decreases	Closing N
		C0100	C0110	C0120	C0130	C0140
Participatory securities admitted to solvency margin construction	R0410
Other loans and subordinated securities admitted to solvency margin construction	R0420
Loans and subordinated securities not admitted to solvency margin construction	R0430
Total subordinated liabilities	R0440
RC.04.02.04
Subordinated liabilities - Description		Balance at closing N	Initial nominal	Currency code	Counterparty (if specific)	Listed security	Issuance date	Maturity date	Mandatory repayment dates	Optional repayment dates	Amount repaid during the period	Nominal interest rate	Interest rate in case of step-up clause application, if applicable	Notice period for modification or total repayment
		C0150	C0160	C0170	C0180	C0190	C0200	C0210	C0220	C0230	C0240	C0250	C0260	C0270
Participatory securities admitted to solvency margin construction
Security "A" no.1	R0500
Security "A" no.2...	R0510
Subtotal of detailed securities	R0570
Total balance of the category	R0580
Percentage of detailed securities	R0590
Other loans and subordinated securities admitted to solvency margin construction
Securities "B"	R0600
Securities ...	R0610
Subtotal of detailed securities	R0670
Total balance of the category	R0680
Percentage of detailed securities	R0690
Loans and subordinated securities not admitted to solvency margin construction
Securities "C"	R0700
Securities ...	R0710
Subtotal of detailed securities	R0770
Total balance of the category	R0780
Percentage of detailed securities	R0790
Total subordinated liabilities	R0800

RC.04.03

---

RC.04.03
---	---	---	---	---	---	---	---	---	---	---	---	---	---
Variation of equity for IRPS
RC.04.03.01
Variation of equity for entities subject to the social security code
		Close N-1 before allocation	Allocation of result N-1	Incorporation of reserves	Increase in established funds / capital development	Other increases	Other decreases (including capital reduction)	Result of the year	Close N
		10	20	30	40	50	60	70	80
Funds
Equity
Established funds	10	A1			D1		F1		H1 = A1 + D1 - F1
Parity certificates admitted to established funds	20	A2			D2		F2		H2 = A2 + D2 - F2
Development funds	30	A3			D3		F3		H3 = A3 + D3 - F3
Revaluation
Revaluation differences	40	A4				E4	F4		H4 = A4 + E4 - F4
Subtotal Capital / Funds	50	A5 = A1 + A2 + A3 + A4			D5 = D1 + D2 + D3	E5 = E4	F5 = F4		H5 = A5 + D5 + E5 - F5 && H5 = H1 + H2 + H3 + H4
Reserves
Technical funds reserves	60	A10	B10	C10		E10	F10		H10 = A10 + B10 + C10 + E10 - F10
Unavailable reserves	70	A11	B11	C11			F11		H11 = A11 + B11 + C11
Statutory or contractual reserves	80	A12	B12	C12			F12		H12 = A12 + B12 + C12
Regulated reserves	90	A13 = A14 + A15 + A16 + A17	B13 = B15 + B17	C13 = C16 + C17		E13 = E14 + E15 + E16 + E17	F13 = F14 + F15 + F16 + F17		H13 = A13 + B13 + C13 + E13 - F13
Reserve for loan repayment for established funds	100	A14				E14	F14		H14 = A14 + E14 - F14
Guarantee fund reserve	110	A15	B15			E15	F15		H15 = A15 + B15 + E15 - F15
Capitalization reserve	120	A16		C16		E16	F16		H16 = A16 + C16 + E16 - F16
Special solvency reserve	R0123	A27		C27		E27	F27		H27 = A27 + C27 + E27 - F27
Other regulated reserves	125	A17	B17	C17		E17	F17		H17 = A17 + B17 + C17 + E17 - F17
Management fund reserve	130	A18	B17	C18		E18	F18		H18 = A18 + B18 + C18 + E18 - F18
Social fund reserve	140	A19	B18	C19		E19	F19		H19 = A19 + B19 + C19 + E19 - F19
Other reserves	150	A20	B19	C20		E20	F20		H19 = A20 + B20 + C20 + E20 - F20
Subtotal reserves	160	A21 = A10 + A11 + A12 + A13 + A18 + A19 + A20	B21 = B10 + B11 + B12 + B13 + B18 + B19 + B20	C21 = C10 + C11 + C12 + C13 + C18 + C19 + C20		E21 = E10 + E13 + E18 + E19 + E20	F21 = F10 + F13 + F18 + F19 + F20		H20 = A20 + B20 + C20 + E20 - F20 && H21 = H10 + H11 + H12 + H13 + H18 + H19 + H20
Other items
Retained earnings	170	A22	B22	C22					H22 = A22 + B22 + C22
Result of the year	180	A23	B23 = - A23					G23	H23 = A23 + B23 + G23
Equipment grants and other investment grants	190	A24				E24	F24		H24 = A24 + E24 - F24
Subtotal other items	200	A25 = A22 + A23 + A24	B25 = B22 + B23	C25 = C22		E25 = E24	F25 = F24	G25 = G23	H25 = A25 + B25 + C25 + E25 - F25 + G25 && H25 = H22 + H23 + H24
Total	210	A26 = A5 + A21 + A25	B26 = B21 + B25	C26 = C21 + C25	D26 = D5	E26 = E5 + E21 + E25	F26 = F5 + F21 + F25	G26 = G25	H26 = H5 + H21 + H25 && H26 = A26 + B26 + C26 + D26 + E26 - F26 + G26
RC.04.03.03
Subordinated liabilities - Movements during the year		Close N-1	Emission	Repayment	Other decreases	Close N
		C0100	C0110	C0120	C0130	C0140
Participatory securities admitted to solvency margin calculation	R0410
Other subordinated loans and securities admitted to solvency margin calculation	R0420
Subordinated loans and securities not admitted to solvency margin calculation	R0430
Total subordinated liabilities	R0440
RC.04.03.04
Subordinated liabilities - Description		Balance at Close N	Initial Nominal	Currency Code	Counterparty (if specific)	Listed Security	Issue Date	Maturity Date	Mandatory Repayment Dates	Optional Repayment Dates	Amount Repaid during the year	Nominal Interest Rate	Interest Rate in case of step-up clause, if applicable	Notice Period for Modification or Total Repayment
		C0150	C0160	C0170	C0180	C0190	C0200	C0210	C0220	C0230	C0240	C0250	C0260	C0270
Participatory securities admitted to solvency margin calculation
Security "A" No. 1	R0500
Security "A" No. 2...	R0510
Subtotal of detailed securities	R0570
Total balance of the category	R0580
Percentage of detailed securities	R0590
Other subordinated loans and securities admitted to solvency margin calculation
Securities "B"	R0600
Securities ...	R0610
Subtotal of detailed securities	R0670
Total balance of the category	R0680
Percentage of detailed securities	R0690
Subordinated loans and securities not admitted to solvency margin calculation
Securities "C"	R0700
Securities ...	R0710
Subtotal of detailed securities	R0770
Total balance of the category	R0780
Percentage of detailed securities	R0790
Total subordinated liabilities	R0800

RC.05.01

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RC.05.01
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Variation des immobilisations
RC.05.01.01
Variation des immobilisations
		Valeur brute					Amortissements (excluant les primes/décotes relatives aux valeurs immobilières amortissables réglementées)				Dépréciations				Valeur nette N-1	Valeur nette N	Valeur de réalisation N-1	Valeur de réalisation N
		Valeur Brute N-1	Variation : Augment.	Variation : Diminution et transfert	Paiements des échéances des titres amortissables	Valeur Brute N	Amortissements N-1	Dotation	Reprise	Amortissements N	Prov. Dépréciation N-1	Dotation	Reprise	Prov. Dépréciation N
		10	20	30	40	50	60	70	80	90	100	110	120	130	140	150	160	170
Cap. Non appelé ou compte de liaison siège	10	A1	B1	C1		E1 = A1 + B1 - C1									N1 = A1	O1 = E1	P1	Q1
Actifs incorporels
Frais d'établissement	20	A2	B2			E2 = A2 + B2	F2	G2		I2 = F2 + G2					N2 = A2 - F2	O2 = E2 - I2	P2	Q2
Autres immobilisations incorporelles	30	A3	B3	C3		E3 = A3 + B3 - C3	F3	G3	H3	I3 = F3 + G3 - H3	J3	K3	L3	M3 = J3 + K3 - L3	N3 = A3 - F3 - J3	O3 = E3 - I3 - M3	P3	Q3
Total actifs incorporels	40	A4 = A2 + A3	B4 = B2 + B3	C4 = C3		E4 = A4 + B4 - C4	F4 = F2 + F3	G4 = G2 + G3	H4 = H3	I4 = F4 + G4 - H4	J4 = J3	K4 = K3	L4 = L3	M4 = J4 + K4 - L4	N4= A4 - F4 - J4	O4 = E4 - I4 - M4	P4	Q4
Placements immobiliers
Terrains et constructions	50	A5 = A6 + A7 + A8 + A9 + A10	B5 = B6 + B7 + B8 + B9 + B10	C5 = C6 + C7 + C8 + C9 + C10		E5 = E6 + E7 + E8 + E9 + E10	F5 = F8 + F10	G5 = G8 + G10	H5 = H8 + H10	I5 = I8 + I10	J5 = J6 + J7 + J8 + J9 + J10	K5 = K6 + K7 + K8 + K9 + K10	L5 = L6 + L7 + L8 + L9 + L10	M5 = M6 + M7 + M8 + M9 + M10	N5 = A5 - F5 - J5	O5 = E5 - I5 - M5	P5	Q5
Terrains non construits	60	A6	B6	C6		E6 = A6 + B6 - C6					J6	K6	L6	M6 = J6 + K6 - L6	N6 = A6 - J6	O6 = E6 - M6	P6	Q6
Parts de sociétés non cotées à objet foncier	70	A7	B7	C7		E7 = A7 + B7 - C7					J7	K7	L7	M7 = J7 + K7 - L7	N7 = A7 - J7	O7 = E7 - M7	P7	Q7
Immeubles bâtis hors immeubles d'exploitation	80	A8	B8	C8		E8 = A8 + B8 - C8	F8	G8	H8	I8 = F8 + G8 - H8	J8	K8	L8	M8 = J8 + K8 - L8	N8 = A8 - F8 - J8	O8 = E8 - I8 - M8	P8	Q8
Parts et actions de sociétés immobilières non cotées hors immeubles d'exploitation	90	A9	B9	C9		E9 = A9 + B9 - C9					J9	K9	L9	M9 = J9 + K9 - L9	N9 = A9 - J9	O9 = E9 - M9	P9	Q9
Immeubles d'exploitation (immeubles bâtis et parts de sociétés immobilières non cotées)	100	A10	B10	C10		E10 = A10 + B10 - C10	F10	G10	H10	I10 = F10 + G10 - H10	J10	K10	L10	M10 = J10 + K10 - L10	N10 = A10 - F10 - J10	O10 = E10 - I10 - M10	P10	Q10
Terrains et constructions en cours	110	A11 = A12 + A13 + A14 + A15 + A16	B11 = B12 + B13 + B14 + B15 + B16	C11 = C12 + C13 + C14 + C15 + C16		E11 = E12 + E13 + E14 + E15 + E16					J11 = J12 + J13 + J14 + J15 + J16	K11 = K12 + K13 + K14 + K15 + K16	L11 = L12 + L13 + L14 + L15 + L16	M11 = M12 + M13 + M14 + M15 + M16	N11 = A11 - J11	O11 = E11 - M11	P11	Q11
Terrains affectés à une construction en cours	120	A12	B12	C12		E12 = A12 + B12 - C12					J12	K12	L12	M12 = J12 + K12 - L12	N12 = A12 - J12	O12 = E12 - M12	P12	Q12
Immeubles en cours	130	A13	B13	C13		E13 = A13 + B13 - C13					J13	K13	L13	M13 = J13 + K13 - L13	N13 = A13 - J13	O13 = E13 - M13	P13	Q13
Parts et actions de sociétés immobilières non cotées (immeubles en cours)	140	A14	B14	C14		E14 = A14 + B14 - C14					J14	K14	L14	M14 = J14 + K14 - L14	N14 = A14 - J14	O14 = E14 - M14	P14	Q14
Immobilisations grevées de droits (commodats)	150	A15	B15	C15		E15 = A15 + B15 - C15					J15	K15	L15	M15 = J15 + K15 - L15	N15 = A15 - J15	O15 = E15 - M15	P15	Q15
Immeubles d'exploitation en cours	160	A16	B16	C16		E16 = A16 + B16 - C16					J16	K16	L16	M16 = J16 + K16 - L16	N16 = A16 - J16	O16 = E16 - M16	P16	Q16
Total placements immobiliers	170	A17 = A5 + A11	B17 = B5 + B11	C17 = C5 + C11		E17 = E5 + E11	F17 = F5	G17 = G5	H17 = H5	I17 = I5	J17 = J5 + J11	K17 = K5 + K11	L17 = L5 + L11	M17 = M5 + M11	N17= A17 - F17 - J17	O17 = E17 - I17 - M17	P17	Q17
Placements financiers
Actions, parts et autres titres à revenu variable
Actions, parts et autres titres à revenu variable dans les entités avec lesquelles il n'existe pas de lien de participation ou entités liées	180	A20 = A21 + A22 + A23 + A24	B20 = B21 + B22 + B23 + B24	C20 = C21 + C22 + C23 + C24		E20 = E21 + E22 + E23 + E24					J20 = J21 + J22 + J23 + J24	K20 = K21 + K22 + K23 + K24	L20 = L21 + L22 + L23 + L24	M20 = M21 + M22 + M23 + M24	N20 = A20 - J20	O20 = E20 - M20	P20	Q20
Actions et parts d'OPCVM détenant exclusivement des titres à revenu fixe	190	A21	B21	C21		E21 = A21 + B21 - C21					J21	K21	L21	M21 = J21 + K21 - L21	N21 = A21 - J21	O21 = E21 - M21	P21	Q21
Actions et parts d'autres OPCVM	200	A22	B22	C22		E22 = A22 + B22 - C22					J22	K22	L22	M22 = J22 + K22 - L22	N22 = A22 - J22	O22 = E22 - M22	P22	Q22
Actions et titres cotés	210	A23	B23	C23		E23 = A23 + B23 - C23					J23	K23	L23	M23 = J23 + K23 - L23	N23 = A23 - J23	O23 = E23 - M23	P23	Q23
Actions et titres non cotés	220	A24	B24	C24		E24 = A24 + B24 - C24					J24	K24	L24	M24 = J24 + K24 - L24	N24 = A24 - J24	O24 = E24 - M24	P24	Q24
Actions, parts et autres titres à revenu variable dans des entités liées	230	A25 = A26 + A27	B25 = B26 + B27	C25 = C26 + C27		E25 = E26 + E27					J25 = J26 + J27	K25 = K26 + K27	L25 = L26 + L27	M25 = M26 + M27	N25 = A25 - J25	O25 = E25 - M25	P25	Q25
Autres actions et titres cotés	240	A26	B26	C26		E26 = A26 + B26 - C26					J26	K26	L26	M26 = J26 + K26 - L26	N26 = A26 - J26	O26 = E26 - M26	P26	Q26
Autres actions et titres non cotés	250	A27	B27	C27		E27 = A27 + B27 - C27					J27	K27	L27	M27 = J27 + K27 - L27	N27 = A27 - J27	O27 = E27 - M27	P27	Q27
Actions, parts et autres titres à revenu variable dans les entreprises avec lesquelles il existe un lien de participation	260	A28 = A29 + A30	B28 = B29 + B30	C28 = C29 + C30		E28 = E29 + E30					J28 = J29 + J30	K28 = K29 + K30	L28 = L29 + L30	M28 = M29 + M30	N28 = A28 - J28	O28 = E28 - M28	P28	Q28
Autres actions et titres cotés	270	A29	B29	C29		E29 = A29 + B29 - C29					J29	K29	L29	M29 = J29 + K29 - L29	N29 = A29 - J29	O29 = E29 - M29	P29	Q29
Autres actions et titres non cotés	280	A30	B30	C30		E30 = A30 + B30 - C30					J30	K30	L30	M30 = J30 + K30 - L30	N30 = A30 - J30	O30 = E30 - M30	P30	Q30
Sous-total actions, parts et autres titres à revenu variable	290	A31 = A20 + A25 + A28	B31 = B20 + B25 + B28	C31 = C20 + C25 + C28		E31 = E20 + E25 + E28					J31 = J20 + J25 + J28	K31 = K20 + K25 + K28	L31 = L20 + L25 + L28	M31 = M20 + M25 + M28	N31 = A31 - J31	O31 = E31 - M31	P31	Q31
Autres titres de placement
Autres titres de placement hors placements dans des entités avec lesquelles il existe un lien de participation ou entités liées	300	A32 = A33 + A47 + A54 + A55 + A61	B32 = B33 + B47 + B54 + B55 + B61	C32 = C33 + C47 + C54 + C55 + C61	D32 = D33 + D47 + D54 + D55 + D61	E32 = E33 + E47 + E54 + E55 + E61					J32 = J33 + J47 + J54 + J55 + J61	K32 = K33 + K47 + K54 + K55 + K61	L32 = L33 + L47 + L54 + L55 + L61	M32 = M33 + M47 + M54 + M55 + M61	N32 = A32 - F32 - J32	O32 = E32 - I32 - M32	P32	Q32
Obligations, titres de créance négociables et titres à revenu fixe	310	A33 = A34 + A38 + A41 + A46	B33 = B34 + B38 + B41 + B46	C33 = C34 + C38 + C41 + C46	D33 = D34 + D38 + D41 + D46	E33 = E34 + E38 + E41 + E46					J33 = J34 + J38 + J41 + J46	K33 = K34 + K38 + K41 + K46	L33 = L34 + L38 + L41 + L46	M33 = M34 + M38 + M41 + M46	N33 = A33 - J33	O33 = E33 - M33	P33	Q33
Obligations et titres assimilés cotés	320	A34 = A35 + A36 + A37	B34 = B35 + B36 + B37	C34 = C35 + C36 + C37	D34 = D35 + D36 + D37	E34 = E35 + E36 + E37					J34 = J35 + J36 + J37	K34 = K35 + K36 + K37	L34 = L35 + L36 + L37	M34 = M35 + M36 + M37	N34 = A34 - J34	O34 = E34 - M34	P34	Q34
Obligations et autres valeurs émises ou garanties par l'un des Etats membres de l'OCDE	330	A35	B35	C35	D35	E35 = A35 + B35 - C35 - D35					J35	K35	L35	M35 = J35 + K35 - L35	N35 = A35 - J35	O35 = E35 - M35	P35	Q35
Obligations et titres assimilés émis par des organismes de titrisation	340	A36	B36	C36	D36	E36 = A36 + B36 - C36 - D36					J36	K36	L36	M36 = J36 + K36 - L36	N36 = A36 - J36	O36 = E36 - M36	P36	Q36
Obligations, parts de fonds communs de créances et titres participatifs négociés sur un marché reconnu, autres que celles ou ceux visés aux lignes précédentes	350	A37	B37	C37	D37	E37 = A37 + B37 - C37 - D37					J37	K37	L37	M37 = J37 + K37 - L37	N37 = A37 - J37	O37 = E37 - M37	P37	Q37
Obligations et titres assimilés non cotés	360	A38 = A39 + A40	B38 = B39 + B40	C38 = C39 + C40	D38 = D39 + D40	E38 = E39 + E40					J38 = J39 + J40	K38 = K39 + K40	L38 = L39 + L40	M38 = M39 + M40	N38 = A38 - J38	O38 = E38 - M38	P38	Q38
Obligations non cotées émises par des organismes de titrisation	370	A39	B39	C39	D39	E39 = A39 + B39 - C39 - D39					J39	K39	L39	M39 = J39 + K39 - L39	N39 = A39 - J39	O39 = E39 - M39	P39	Q39
Autres obligations non cotées	380	A40	B40	C40	D40	E40 = A40 + B40 - C40 - D40					J40	K40	L40	M40 = J40 + K40 - L40	N40 = A40 - J40	O40 = E40 - M40	P40	Q40
Titres de créance négociables et bons du Trésor	390	A41 = A42 + A43 + A44 + A45	B41 = B42 + B43 + B44 + B45	C41 = C42 + C43 + C44 + C45	D41 = D42 + D43 + D44 + D45	E41 = E42 + E43 + E44 + E45					J41 = J42 + J43 + J44 + J45	K41 = K42 + K43 + K44 + K45	L41 = L42 + L43 + L44 + L45	M41 = M42 + M43 + M44 + M45	N41 = A41 - J41	O41 = E41 - M41	P41	Q41
Titres négociables à court terme	400	A42	B42	C42	D42	E42 = A42 + B42 - C42 - D42					J42	K42	L42	M42 = J42 + K42 - L42	N42 = A42 - J42	O42 = E42 - M42	P42	Q42
Titres négociables à moyen terme	410	A43	B43	C43	D43	E43 = A43 + B43 - C43 - D43					J43	K43	L43	M43 = J43 + K43 - L43	N43 = A43 - J43	O43 = E43 - M43	P43	Q43
Autres titres de créance négociables	420	A44	B44	C44	D44	E44 = A44 + B44 - C44 - D44					J44	K44	L44	M44 = J44 + K44 - L44	N44 = A44 - J44	O44 = E44 - M44	P44	Q44
Bons du Trésor	430	A45	B45	C45	D45	E45 = A45 + B45 - C45 - D45					J45	K45	L45	M45 = J45 + K45 - L45	N45 = A45 - J45	O45 = E45 - M45	P45	Q45
Autres	440	A46	B46	C46	D46	E46 = A46 + B46 - C46 - D46					J46	K46	L46	M46 = J46 + K46 - L46	N46 = A46 - J46	O46 = E46 - M46	P46	Q46
Prêts	450	A47 = A48 + A49 + A50 + A53	B47 = B48 + B49 + B50 + B53	C47 = C48 + C49 + C50 + C53	D47 = D48 + D49 + D50 + D53	E47 = E48 + E49 + E50 + E53					J47 = J48 + J49 + J50 + J53	K47 = K48 + K49 + K50 + K53	L47 = L48 + L49 + L50 + L53	M47 = M48 + M49 + M50 + M53	N47 = A47 - F47 - J47	O47 = E47 - I47 - M47	P47	Q47
Prêts obtenus ou garantis par un État membre de l'OCDE	460	A48	B48	C48	D48	E48 = A48 + B48 - C48 - D48					J48	K48	L48	M48 = J48 + K48 - L48	N48 = A48 - F48 - J48	O48 = E48 - I48 - M48	P48	Q48
Prêts hypothécaires	470	A49	B49	C49	D49	E49 = A49 + B49 - C49 - D49					J49	K49	L49	M49 = J49 + K49 - L49	N49 = A49 - F49 - J49	O49 = E49 - I49 - M49	P49	Q49
Autres prêts	480	A50 = A51 + A52	B50 = B51 + B52	C50 = C51 + C52	D50 = D51 + D52	E50 = E51 + E52					J50 = J51 + J52	K50 = K51 + K52	L50 = L51 + L52	M50 = M51 + M52	N50 = A50 - F50 - J50	O50 = E50 - I50 - M50	P50	Q50
Prêts garantis	490	A51	B51	C51	D51	E51 = A51 + B51 - C51 - D51					J51	K51	L51	M51 = J51 + K51 - L51	N51 = A51 - F51 - J51	O51 = E51 - I51 - M51	P51	Q51
Prêts non garantis	500	A52	B52	C52	D52	E52 = A52 + B52 - C52 - D52					J52	K52	L52	M52 = J52 + K52 - L52	N52 = A52 - F52 - J52	O52 = E52 - I52 - M52	P52	Q52
Avances sur polices / sur bulletins d'adhésion à un règlement ou sur contrat	510	A53	B53	C53	D53	E53 = A53 + B53 - C53 - D53					J53	K53	L53	M53 = J53 + K53 - L53	N53 = A53 - F53 - J53	O53 = E53 - I53 - M53	P53	Q53
Dépôts auprès des établissements de crédit	520	A54	B54	C54	D54	E54 = A54 + B54 - C54 - D54					J54	K54	L54	M54 = J54 + K54 - L54	N54 = A54 - J54	O54 = E54 - M54	P54	Q54
Autres placements	530	A55 = A56 + A57 + A58 + A59 + A60	B55 = B56 + B57 + B58 + B59 + B60	C55 = C56 + C57 + C58 + C59 + C60	D55 = D56 + D57 + D58 + D59 + D60	E55 = E56 + E57 + E58 + E59 + E60					J55 = J56 + J57 + J58 + J59 + J60	K55 = K56 + K57 + K58 + K59 + K60	L55 = L56 + L57 + L58 + L59 + L60	M55 = M56 + M57 + M58 + M59 + M60	N55	O55	P55	Q55
Dépôts et cautionnements	540	A56	B56	C56	D56	E56 = A56 + B56 - C56 - D56					J56	K56	L56	M56 = J56 + K56 - L56	N56 = A56 - J56	O56 = E56 - M56	P56	Q56
Créances représentatives de titres prêtés	550	A57	B57	C57	D57	E57 = A57 + B57 - C57 - D57					J57	K57	L57	M57 = J57 + K57 - L57	N57 = A57 - F57 - J57	O57 = E57 - I57 - M57	P57	Q57
Dépôts de garantie liés à des instruments financiers à terme effectués en espèces	560	A58	B58	C58	D58	E58 = A58 + B58 - C58 - D58					J58	K58	L58	M58 = J58 + K58 - L58	N58 = A58 - J58	O58 = E58 - M58	P58	Q58
Titres déposés en garantie avec transfert de propriété au titre d'opérations sur instruments financiers à terme	570	A59	B59	C59	D59	E59 = A59 + B59 - C59 - D59					J59	K59	L59	M59 = J59 + K59 - L59	N59 = A59 - F59 - J59	O59 = E59 - I59 - M59	P59	Q59
Autres	580	A60	B60	C60	D60	E60 = A60 + B60 - C60 - D60					J60	K60	L60	M60 = J60 + K60 - L60	N60 = A60 - F60 - J60	O60 = E60 - I60 - M60	P60	Q60
Créances pour espèces déposées chez les cédantes	590	A61	B61	C61	D61	E61 = A61 + B61 - C61 - D61					J61	K61	L61	M61 = J61 + K61 - L61	N61 = A61 - J61	O61 = E61 - M61	P61	Q61
Autres titres de placement dans les entreprises liées	600	A62 = A80 + A92 + A93 + A94 + A95 + A96	B62 = B80 + B92 + B93 + B94 + B95 + B96	C62 = C80 + C92 + C93 + C94 + C95 + C96	D62 = D80 + D92 + D93 + D94 + D95 + D96	E62 = A62 + B62 - C62 - D62					J62 = J80 + J92 + J93 + J94 + J95 + J96	K62 = K80 + K92 + K93 + K94 + K95 + K96	L62 = L80 + L92 + L93 + L94 + L95 + L96	M62 = J62 + K62 - L62	N62 = A62 - F62 - J62	O62 = E62 - I62 - M62	P62	Q62
Obligations, titres de créance négociables et titres à revenu fixe	610	A80 = A81 + A84 + A87 + A91	B80 = B81 + B84 + B87 + B91	C80 = C81 + C84 + C87 + C91	D80 = D81 + D84 + D87 + D91	E80 = E81 + E84 + E87 + E91					J80 = J81 + J84 + J87 + J91	K80 = K81 + K84 + K87 + K91	L80 = L81 + L84 + L87 + L91	M80 = M81 + M84 + M87 + M91	N80 = A80 - J80	O80 = E80 - M80	P80	Q80
Obligations et titres assimilés cotés	620	A81 = A82 + A83	B81 = B82 + B83	C81 = C82 + C83	D81 = D82 + D83	E81 = E82 + E83					J81 = J82 + J83	K81 = K82 + K83	L81 = L82 + L83	M81 = M82 + M83	N81 = A81 - J81	O81 = E81 - M81	P81	Q81
Obligations et titres assimilés émis par des organismes de titrisation	630	A82	B82	C82	D82	E82 = A82 + B82 - C82 - D82					J82	K82	L82	M82 = J82 + K82 - L82	N82 = A82 - J82	O82 = E82 - M82	P82	Q82
Obligations, parts de fonds communs de créances et titres participatifs négociés sur un marché reconnu, autres que celles ou ceux visés à ligne précédente	640	A83	B83	C83	D83	E83 = A83 + B83 - C83 - D83					J83	K83	L83	M83 = J83 + K83 - L83	N83 = A83 - J83	O83 = E83 - M83	P83	Q83
Obligations non cotées	650	A84 = A85 + A86	B84 = B85 + B86	C84 = C85 + C86	D84 = D85 + D86	E84 = A84 + B84 - C84 - D84					J84 = J85 + J86	K84 = K85 + K86	L84 = L85 + L86	M84 = J84 + K84 - L84	N84 = A84 - J84	O84 = E84 - M84	P84	Q84
Obligations non cotées émises par des organismes de titrisation	660	A85	B85	C85	D85	E85 = A85 + B85 - C85 - D85					J85	K85	L85	M85 = J85 + K85 - L85	N85 = A85 - J85	O85 = E85 - M85	P85	Q85
Autres obligations non cotées	670	A86	B86	C86	D86	E86 = A86 + B86 - C86 - D86					J86	K86	L86	M86 = J86 + K86 - L86	N86 = A86 - J86	O86 = E86 - M86	P86	Q86
Titres de créance négociables	680	A87 = A88 + A89 + A90	B87 = B88 + B89 + B90	C87 = C88 + C89 + C90	D87 = D88 + D89 + D90	E87 = A87 + B87 - C87 - D87					J87 = J88 + J89 + J90	K87 = K88 + K89 + K90	L87 = L88 + L89 + L90	M87 = J87 + K87 - L87	N87 = A87 - J87	O87 = E87 - M87	P87	Q87
Titres de créance négociables d'un an au plus	690	A88	B88	C88	D88	E88 = A88 + B88 - C88 - D88					J88	K88	L88	M88 = J88 + K88 - L88	N88 = A88 - J88	O88 = E88 - M88	P88	Q88
Bons à moyen terme négociables	700	A89	B89	C89	D89	E89 = A89 + B89 - C89 - D89					J89	K89	L89	M89 = J89 + K89 - L89	N89 = A89 - J89	O89 = E89 - M89	P89	Q89
Autres titres de créance négociables	710	A90	B90	C90	D90	E90 = A90 + B90 - C90 - D90					J90	K90	L90	M90 = J90 + K90 - L90	N90 = A90 - J90	O90 = E90 - M90	P90	Q90
Autres	720	A91	B91	C91	D91	E91 = A91 + B91 - C91 - D91					J91	K91	L91	M91 = J91 + K91 - L91	N91 = A91 - J91	O91 = E91 - M91	P91	Q91
Prêts	730	A92	B92	C92	D92	E92 = A92 + B92 - C92 - D92					J92	K92	L92	M92 = J92 + K92 - L92	N92 = A92 - J92	O92 = E92 - M92	P92	Q92
Dépôts auprès des établissements de crédit	740	A93	B93	C93	D93	E93 = A93 + B93 - C93 - D93					J93	K93	L93	M93 = J93 + K93 - L93	N93 = A93 - F93 - J93	O93 = E93 - I93 - M93	P93	Q93
Autres placements	750	A94	B94	C94	D94	E94 = A94 + B94 - C94 - D94					J94	K94	L94	M94 = J94 + K94 - L94	N94 = A94 - J94	O94 = E94 - M94	P94	Q94
Créances pour espèces déposées chez les cédantes	760	A95	B95	C95	D95	E95 = A95 + B95 - C95 - D95					J95	K95	L95	M95 = J95 + K95 - L95	N95 = A95 - F95 - J95	O95 = E95 - I95 - M95	P95	Q95
Créance de la composante dépôt d'un contrat de réassurance	770	A96	B96	C96	D96	E96 = A96 + B96 - C96 - D96					J96	K96	L96	M96 = J96 + K96 - L96	N96 = A96 - J96	O96 = E96 - M96	P96	Q96
Autres titres de placement dans des entités avec lesquelles il existe un lien de participation	780	A100 = A101 + A113 + A114 + A115 + A116	B100 = B101 + B113 + B114 + B115 + B116	C100 = C101 + C113 + C114 + C115 + C116	D100 = D101 + D113 + D114 + D115 + D116	E100 = E101 + E113 + E114 + E115 + E116					J100 = J101 + J113 + J114 + J115 + J116	K100 = K101 + K113 + K114 + K115 + K116	L100 = L101 + L113 + L114 + L115 + L116	M100 = M101 + M113 + M114 + M115 + M116	N100 = A100 - F100 - J100	O100 = E100 - I100 - M100	P100	Q100
Obligations, titres de créance négociables et titres à revenu fixe	790	A101 = A102 + A105 + A108 + A112	B101 = B102 + B105 + B108 + B112	C101 = C102 + C105 + C108 + C112	D101 = D102 + D105 + D108 + D112	E101 = E102 + E105 + E108 + E112					J101 = J102 + J105 + J108 + J112	K101 = K102 + K105 + K108 + K112	L101 = L102 + L105 + L108 + L112	M101 = M102 + M105 + M108 + M112	N101 = A101 - J101	O101 = E101 - M101	P101	Q101
Obligations et titres assimilés cotés	800	A102 = A103 + A104	B102 = B103 + B104	C102 = C103 + C104	D102 = D103 + D104	E102 = E103 + E104					J102 = J103 + J104	K102 = K103 + K104	L102 = L103 + L104	M102 = M103 + M104	N102 = A102 - J102	O102 = E102 - M102	P102	Q102
Obligations et titres assimilés émis par des organismes de titrisation	810	A103	B103	C103	D103	E103 = A103 + B103 - C103 - D103					J103	K103	L103	M103 = J103 + K103 - L103	N103 = A103 - J103	O103 = E103 - M103	P103	Q103
Obligations, parts de fonds communs de créances et titres participatifs négociés sur un marché reconnu, autres que celles ou ceux visés à ligne précédente	820	A104	B104	C104	D104	E104 = A104 + B104 - C104 - D104					J104	K104	L104	M104 = J104 + K104 - L104	N104 = A104 - J104	O104 = E104 - M104	P104	Q104
Obligations non cotées	830	A105 = A106 + A107	B105 = B106 + B107	C105 = C106 + C107	D105 = D106 + D107	E105 = E106 + E107					J105 = J106 + J107	K105 = K106 + K107	L105 = L106 + L107	M105 = M106 + M107	N105 = A105 - J105	O105 = E105 - M105	P105	Q105

Obligations non cotées émises par des organismes de titrisation	840	A106	B106	C106	D106	E106 = A106 + B106 - C106 - D106					J106	K106	L106	M106 = J106 + K106 - L106	N106 = A106 - J106	O106 = E106 - M106	P106	Q106
Autres obligations non cotées	850	A107	B107	C107	D107	E107 = A107 + B107 - C107 - D107					J107	K107	L107	M107 = J107 + K107 - L107	N107 = A107 - J107	O107 = E107 - M107	P107	Q107
Titres de créance négociables	860	A108 = A109 + A110 + A111	B108 = B109 + B110 + B111	C108 = C109 + C110 + C111	D108 = D109 + D110 + D111	E108 = E109 + E110 + E111					J108 = J109 + J110 + J111	K108 = K109 + K110 + K111	L108 = L109 + L110 + L111	M108 = M109 + M110 + M111	N108 = A108 - J108	O108 = E108 - M108	P108	Q108
Titres de créance négociables d'un an au plus	870	A109	B109	C109	D109	E109 = A109 + B109 - C109 - D109					J109	K109	L109	M109 = J109 + K109 - L109	N109 = A109 - J109	O109 = E109 - M109	P109	Q109
Bons à moyen terme négociables	880	A110	B110	C110	D110	E110 = A110 + B110 - C110 - D110					J110	K110	L110	M110 = J110 + K110 - L110	N110 = A110 - J110	O110 = E110 - M110	P110	Q110
Autres titres de créance négociables	890	A111	B111	C111	D111	E111 = A111 + B111 - C111 - D111					J111	K111	L111	M111 = J111 + K111 - L111	N111 = A111 - J111	O111 = E111 - M111	P111	Q111
Autres	900	A112	B112	C112	D112	E112 = A112 + B112 - C112 - D112					J112	K112	L112	M112 = J112 + K112 - L112	N112 = A112 - J112	O112 = E112 - M112	P112	Q112
Prêts	910	A113	B113	C113	D113	E113 = A113 + B113 - C113 - D113					J113	K113	L113	M113 = J113 + K113 - L113	N113 = A113 - F113 - J113	O113 = E113 - I113 - M113	P113	Q113
Dépôts auprès des établissements de crédit	920	A114	B114	C114	D114	E114 = A114 + B114 - C114 - D114					J114	K114	L114	M114 = J114 + K114 - L114	N114 = A114 - J114	O114 = E114 - M114	P114	Q114
Autres placements	930	A115	B115	C115	D115	E115 = A115 + B115 - C115 - D115					J115	K115	L115	M115 = J115 + K115 - L115	N115 = A115 - F115 - J115	O115 = E115 - I115 - M115	P115	Q115
Créances pour espèces déposées chez les cédantes	940	A116	B116	C116	D116	E116 = A116 + B116 - C116 - D116					J116	K116	L116	M116 = J116 + K116 - L116	N116 = A116 - J116	O116 = E116 - M116	P116	Q116
Sous-total autres titres de placement	950	A117 = A32 + A62 + A100	B117 = B32 + B62 + B100	C117 = C32 + C62 + C100	D117 = D32 + D62 + D100	E117 = E32 + E62 + E100					J117 = J32 + J62 + J100	K117 = K32 + K62 + K100	L117 = L32 + L62 + L100	M117 = M32 + M62 + M100	N117 = A117 - F117 - J117	O117 = E117 - I117 - M117	P117	Q117
Sous-total placements financiers	960	A118 = A117 + A31	B118 = B117 + B31	C118 = C117 + C31	D118 = D117	E118 = E117 + E31					J118 = J117 + J31	K118 = K117 + K31	L118 = L117 + L31	M118 = M117 + M31	N118 = N117 + N31	O118 = O117 + O31	P118	Q118
Placements représentant les provisions techniques afférentes aux contrats en unités de compte	970	A70 = A71 + A72 + A73 + A74 + A75	B70 = B71 + B72 + B73 + B74 + B75	C70 = C71 + C72 + C73 + C74 + C75	D70 = D73	E70 = E71 + E72 + E73 + E74 + E75	F70 = F71	G70 = G71	H70 = H71	I70 = I71					N70 = A70 - F70	O70 = E70 - I70	P70	Q70
Placements immobiliers	980	A71	B71	C71		E71 = A71 + B71 - C71	F71	G71	H71	I71 = F71 + G71 - H71					N71 = A71 - F71	O71 = E71 - I71	P71	Q71
Titres à revenu variable autres que les OPCVM	990	A72	B72	C72		E72 = A72 + B72 - C72									N72=A72	O72=E72	P72	Q72
Obligations, titres de créance négociables et autres titres à revenu fixe	1000	A73	B73	C73	D73	E73 = A73 + B73 - C73 - D73									N73=A73	O73=E73	P73	Q73
Parts d'OPCVM détenant exclusivement des titres à revenu fixe	1010	A74	B74	C74		E74 = A74 + B74 - C74									N74=A74	O74=E74	P74	Q74
Parts d'autres OPCVM	1020	A75	B75	C75		E75 = A75 + B75 - C75									N75=A75	O75=E75	P75	Q75
Autres immobilisations d'exploitation
Dépôts et cautionnements	1030	A120	B120	C120		E120 = A120 + B120 - C120					J120	K120	L120	M120 = J120 + K120 - L120	N120 = A120 - J120	O120 = E120 - M120	P120	Q120
Autres immobilisations corporelles	1040	A121	B121	C121		E121 = A121 + B121 - C121	F121	G121	H121	I121 = F121 + G121 - H121	J121	K121	L121	M121 = J121 + K121 - L121	N121 = A121 - F121 - J121	O121 = E121 - I121 - M121	P121	Q121
Sous-total autres immobilisations d'exploitation	1050	A122 = A120 + A121	B122 = B120 + B121	C122 = C120 + C121		E122 = E120 + E121	F122 = F121	G122 = G121	H122 = H121	I122 = I121	J122 = J120 + J121	K122 = K120 + K121	L122 = L120 + L121	M122 = M120 + M121	N122 = A122 - F122 - J122	O122 = E122 - I122 - M122	P122	Q122
Avoirs en banque, CCP et caisse	1060	A123	B123	C123		E123 = A123 + B123 - C123					J123	K123	L123	M123 = J123 + K123 - L123	N123 = A123 - F123 - J123	O123 = E123 - I123 - M123	P123	Q123
Actions propres/Certificats mutualistes ou paritaires propres
Actions propres	1070	A124	B124	C124		E124 = A124 + B124 - C124					J124	K124	L124	M124 = J124 + K124 - L124	N124 = A124 - F124 - J124	O124 = E124 - I124 - M124	P124	Q124
Certificats mutualistes ou paritaires propres	1080	A125	B125	C125		E125 = A125 + B125 - C125					J125	K125	L125	M125 = J125 + K125 - L125	N125 = A125 - F125 - J125	O125 = E125 - I125 - M125	P125	Q125
Total général	1090	A126 = A1 + A4 + A17 + A70 + A118 + A122 + A123 + A124 + A125	B126 = B1 + B4 + B17 + B70 + B118 + B122 + B123 + B124 + B125	C126 = C1 + C4 + C17 + C70 + C118 + C122 + C123 + C124 + C125	D126 = D70 + D118	E126 = E1 + E4 + E17 + E70 + E118 + E122 + E123 + E124 + E125	F126 = F4 + F17 + F70	G126 = G4 + G17 + G70	H126 = H4 + H17 + H70	I126 = I4 + I17 + I70	J126 = J4 + J17 + J118 + J122 + J123 + J124 + J125	K126 = K4 + K17 + K118 + K122 + K123 + K124 + K125	L126 = L4 + L17 + L118 + L122 + L123 + L124 + L125	M126 = M4 + M17 + M118 + M122 + M123 + M124 + M125	N126 = A126 - F126 - J126	O126 = E126 - I126 - M126	P126	Q126

RC.06.01

RC.06.01
Décomposition du montant de provisions (passifs non techniques)
RC.06.01.01
Décomposition et mouvements des provisions (passifs non techniques) par nature
		Clôture Exercice N-1	Dotation à la provision	Reprise de provision	Clôture Exercice N
		10	20	30	40
Provisions (autres que techniques)
Provisions réglementées	10	A1	B1	C1	D1 = A1 + B1 - C1
Provisions pour risques et charges
Engagements de retraite et avantages similaires	20	A2	B2	C2	D2 = A2 + B2 - C2
Impôts et taxes	30	A3	B3	C3	D3 = A3 + B3 - C3
Litiges	40	A4 = A5 + A6 + A7 + A8	B4 = B5 + B6 + B7 + B8	C4 = C5 + C6 + C7 + C8	D4 = D5 + D6 + D7 + D8
dont litiges salariés	50	A5	B5	C5	D5 = A5 + B5 - C5
dont litiges assurés	60	A6	B6	C6	D6 = A6 + B6 - C6
dont litiges avec des intermédiaires	70	A7	B7	C7	D7 = A7 + B7 - C7
autres litiges	80	A8	B8	C8	D8 = A8 + B8 - C8
Provision sur produits dérivés	90	A9	B9	C9	D9 = A9 + B9 - C9
Autres provisions pour risques	100	A10	B10	C10	D10 = A10 + B10 - C10
Autres provisions pour charges	110	A11	B11	C11	D11 = A11 + B11 - C11
Total Provisions pour risques et charges	120	A12 = A2 + A3 + A4 + A9 + A10 + A11	B12 = B2 + B3 + B4 + B9 + B10 + B11	C12 = C2 + C3 + C4 + C9 + C10 + C11	D12 = D2 + D3 + D4 + D9 + D10 + D11
Total Provisions (autres que techniques)	130	A13 = A1 + A12	B13 = B1 + B12	C13 = C1 + C12	D13 = D1 + D12
Variations nettes des provisions (passifs non techniques) par type d'impact
		Mouvements
		50
Mouvements affectant le résultat technique	140	C14
Mouvements affectant le résultat non technique	150	C15

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