2021-12-16
Added · Updated
Instruction No. 2021-I-26 amends the prudential reporting framework for supplementary professional pension schemes (FRPS, MRPS, URPS, and IRPS) by removing reporting requirements for forms RC.14.03 and RC.14.04 and replacing Annex A of Instruction 2018-I-11 with updated templates. The updated Annex A introduces new reporting codes, including RC.01.01, RC.02.01, and RCC.02.01, which mandate detailed balance sheet, technical income statement, and equity variation data broken down by legal cantons and accounting auxiliary ledgers. These reporting obligations apply to supplementary professional pension schemes and enter into force upon the publication of the instruction.
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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:
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]
| 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 | |||
|---|---|---|---|
| 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 | ||
|---|---|---|
| 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 | ||
|---|---|---|
| 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 | ||
|---|---|---|
| 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 | ||||||
|---|---|---|---|---|---|---|
| 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 | ||
|---|---|---|
| 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 | |||
|---|---|---|---|
| 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 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| 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 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | |
| 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 | |||||
|---|---|---|---|---|---|
| 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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Amended 1 time · last 2023-04-13
This document amends: Instruction No. 2018-I-11 of July 11, 2018, on National Prudential Documents to be Communicated Annually by Additional Professional Retirement Organizations
Source: Autorite de Controle Prudentiel et de Resolution — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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