Section II: Definition of categories and sub-categories.

Transactions carried out by undertakings subject to State supervision by virtue of Article L. 310-1 or 1° of III of Article L. 310-1-1 and by the supplementary occupational pension funds referred to in Article L. 381-1 are divided into the following categories of transaction:

1 Single premium capitalisation contracts (or free payments) ;

2 capitalisation contracts with periodic premiums;

3 Individual term life assurance policies (including open groups);

4 Other individual single-premium life insurance contracts (or free instalments) (including open groups);

5 Other individual life insurance contracts with periodic premiums (including open groups);

6 Group life assurance contracts ;

7 Group life assurance contracts;

8 Single-premium unit-linked life insurance or capitalisation contracts (or free instalments) ;

9 Unit-linked life insurance or capitalisation contracts with periodic premiums;

10 Group contracts covered by article L. 441-1 but not covered by categories 11, 12 or 14;

11 Contracts covered by article L. 144-2;

12 Contracts covered by the allocation sub-accounts mentioned in the first paragraph of article L. 143-4 but not covered by category 11 or 14;

13 Contracts covered by article L. 134-1 but not covered by categories 11 or 12;

14 Contracts covered by an allocation sub-account mentioned in the first paragraph of article L. 142-4 but not by category 11;

19 Reinsurance acceptances (life) ;

20 Bodily injury (individual contracts) (including guarantees ancillary to individual life insurance contracts) ;

21 Bodily injury (group contracts) (including benefits ancillary to group life insurance contracts) ;

22 Motor third party liability ;

23 Motor (damage) ;

24 Personal property damage ;

25 Damage to professional property ;

26 Damage to agricultural property ;

27 Natural disasters ;

28 General civil liability ;

29 Legal protection ;

30 Assistance ;

31 Miscellaneous pecuniary losses ;

32 Damage to property resulting from damage to information and communication systems ;

33 Financial loss resulting from damage to information and communication systems;

34 Transport ;

35 Construction insurance (damage) ;

36 Construction insurance (civil liability) ;

37 Credit ;

38 Surety ;

39 Reinsurance acceptances (non-life).

Matrimonial and natal guarantees should be included in categories 4 to 9, as appropriate.

Undertakings which carry on several categories of business must, in their accounts, break down by financial year and by category the following elements of their gross ceded business and their ceded business: premiums, claims, commissions, technical provisions. These same items must be broken down in the accounts for each category:

- by risk or commitment status ;

- between the business of the head office and the business of each of the branches established abroad.

However, undertakings subject to State supervision pursuant to 1° of III of Article L. 310-1-1 may choose not to break down premiums, claims, commissions and technical provisions by statement of risk or commitment.

Operations carried out throughout the territory of the French Republic and on Monegasque territory are considered as operations in France.

Direct business abroad, as well as accepted business, in categories 20 to 31 of this article are treated as multiannual operations with a single or non-revisable premium when market practice leads to the allocation of claims by underwriting year.