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Showing 9081–9090 of 24302 articles for “Art. IV”
The realisable value of forward financial instruments is: a) For forward financial instruments traded on recognised markets within the meaning of the last paragraph of A of article R. 332-2, the value…
Assets which are recorded separately in the accounts as provided for in Article R. 342-1 are kept by a single custodian. This custodian shall open, in the name of the insurance undertaking, a cash acc…
Investments held by the insurance undertaking or by the supplementary occupational pension fund to cover commitments other than those relating to the contracts or commitments mentioned in Article R. 3…
Participation in technical and financial profits is calculated separately for each portfolio of securities and investments, which is recorded separately in the accounts, in accordance with the conditi…
…e bonds are denominated, with a guarantee of repayment at par. These bonds are either issued by a private legal entity whose registered office is located within the territory of a Member State of the…
…uded under normal market conditions, net of exit costs. It is measured on the basis of an in-depth five-year review. It is updated annually;e) Other investments are recorded at their book value determ…
…ontract or commitments mentioned in Article R. 342-1, provided that these transactions relate exclusively to all or part of the difference between the amount of benefits actually paid under this contr…
The income from rights attached to assets that are recorded separately in the accounts as provided for in article R. 342-1 is taken into account in full, including income corresponding to any other ta…
…al pension fund in respect of an allocation sub-account are no longer represented in at least an equivalent manner by the assets of this contract or relating to these commitments, the insurance undert…
Notwithstanding the provisions of Articles R. 343-9 and R. 343-10, investments accepted in respect of variable capital life assurance or capitalisation contracts, in which the sum insured is determine…
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