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I!# 5" ' "#, 0?".# /0?.# /0?.# / # < 5 I"! ". : :/ 7: :!:# : : :. / :! : ".#/ ':# : " $ ', 19

Plan Comptable des Assurances - B 4 '# & # 5 " -"! " 4 3 ' 5! # ; ; # " 5.E3?1DE&';B31/ &$ 3 - & A # &$ 76 & 76 7 # "!. ) / & &"! &" &"! &"! ' & 'J '# 00,**!)/,1$/,)&02,,0! /#0)!&!,0) '!" -!32?''& ' # "

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#!./ # "!.:" :: " :/!!! ## ",!" 0! " 0!0 " 60 " : :0 ::!. "!/ 5 8 '! # 5#, :" "! :0 :" " :0 :" "!:0 :" " :0 :" "! #:0 :" "!:0! # <,!F5'! # ' # 22

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3 " " 7$ "! " E #! " : : FF5 ", F -42 #=: : #! ".# /. / 5 # "! 0 F #M : : #!" # # ', 30

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5 # 5 7# 55 7# " 555 7# # + S # 5# 35

B '# 5 '# " 55 '# # 3 S 5 7# 36

37 ' 5 ; 3A3

Plan Comptable des Assurances B + ; # 7 ; - 7! & $ F '? F 4 4 '# & # 5 " -"! " 4 3 ' 5! # ; ; # " 5 3 '

Plan Comptable des Assurances B3E? 4 '# & # 5 " -"! " 4 3 ' 5! # ; ; # " 5 3 ' + 7 ' + F 8 ' 9

7 3 ' ; F & & " ; " 3 0 4

4? 5 5;; A-55135AB1 45BB'5?1 55 &';B3144'31 E@A&?35AB1 7J11E?B' 1 " ' T + &! # 8 F 9 7 6 = 1 M? O 3 & '&' > 1 4

Plan Comptable des Assurances? 4& - 9 1 " ' T + &! # 8 F 9 3 & '&' J =

Plan Comptable des Assurances 5 B3E? ; F ; - ' B - ' B - ' B &"! &" &"! &"! # &" "! 3A3 ; 7A335AB1?&?511 ; B3E? &" &" # + &"!# 1AE13A3./ 8 &" 9 "!# = &" 1AE13A3.-/ 3A3.K-/

6 3A3 BP1&?'CB' E3?1BP11 '?B'1 & 5 &$ & A # &$ '6 &"! ' 5 & ' '# 3A3 ; " ; " ; J # ; ; 4 4

A 3A3 BP1&?'CB' E3?1BP11 # 76 ' 5 & A# ' '# & ; ; " ; U # ; ; 5 4

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Plan Comptable des Assurances D B22; B317ABB1 ; " F ## 3A3././7### B22; B31?'E1 " F ##H ; 3A3 ; ;

Plan Comptable des Assurances?! 7 7 F E 7 7! ' " = ; "?" & + 8 9 M O > N A"

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Plan Comptable des Assurances B3E? 4 -B 1 A 7 3F + 1.K +L8/ 3F @ @ @ @ - 3F? @ @ @ @ 1# 1 ' 3F 3F. -/ @

; B F ; B./ + 8! 9 + 8 9 = M O > N./D #N 7!N 1 = M O 5 5

+ - ; A?525B171?1E33144'3? - 44'335AB71?1E331 7?"#?" "? 3? 7 " &"" "?" 3A3 3A3-3L3- ; 6 5

3 - B3E?715B75'35AB1 9 ' " - './?" 6 + 56 8-9?. " J /? - ; J J./& 7 5

4 - B3E? 4 5?? ' " 7 1 ' " 7 76 76 76 5$6 76?H 76 76 5$6 & 1 ' & 1 & # 3A371B3?1 3A3711A?351 -B'7F511 A E 3A3 L L 58

5 76./ 7././S #6./S #! " - - - 7 4" 7" 5 " 59

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0-6 ) 0.6 " 0@ ) 0*@) 0+A 0/6 006" 00,@ 000# '" /+3:14,+!,"!,!6 1,7:" 1-6 : 1.= ) 17) 1*7 1+ 1* 1/ 1/, " & - > &*1"+ +0!! 1++! 81 ".9,+: *2,7" *2*7" *2+7" *2/7"R *20#" ) -?343".!+.14," @ )*.,+" /.0+!,!6?343".!+.14," @ /2,# /2-6 81

& & &981 "0,41+ G.,! + *,,, ) ): *,,,, *,,,- ): *,,.; ) ): *,,.,; ) *,,.-; ): *,,*E *,,0#") &,81 ;"? 4/ /37!"1+ @ *,,D! *,.<F *,+ *,0#! &,! ;3:! /C,0,.",..+3/!"!6 *,+, *,+*4:" && &&+3/!" /C." **-2: &&+3/!" /"+3 ++! **.2 &&,81? 4/.+3/!"1+ @ **,D! **0#! &' - &'*+0!! 1+/3+3.!,"!/." /"+3 ++! *1227" 82

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

.9,". 3 /,"!+ "61+!"1+ +,-*#T +,-*,# T! +,-*-# : +,-*.# +,-*# +,-+# " " +,-+,# " +,-+-# +,-+.# " +,-0# +,-1444 A1"+.9,+: 2"+ +,., " +,.,, +,.,- +,.,. : +,., +,.,* +,.,+ +,.,0 " " +,.-4 " +,.-,4 " +,..; +,..,; +,..-; +,..*> +,.7 : +,.,# +,..# : +,.*# > +,.0# +,.*4 ): +,.*,4 +,.*-4 +,.*.4 ): +,.+4: +,.+, +,.+*J +,.+/A: +,./4 " " " +,./,4 "" +,./0# " +,,; +,,,; +,,.4 +,,*6 +,,+6 +,-< +,-,< +,-0# +,.6 +,.,E +,..A +,.*> +,.+4 84

+,7 +,,# +,- +,.A +,7 +,*7 +,+ ) +,0# +,*A +,*,A +,**A +,*+A +,+ +,+, +,+-6 +,/? " +,/-A +,/.A " +,0# +,14 J" "",2 +,+,=R +,+,,< : +,+,-7 +,+,*< +,+*=R +,+*,< "8 +,+*-A R " +,+*. +,+/=R +,+/,6: +,+/.< " +,+/0#R +,+0=R )9,+: /+ 4 +,/,4 +,/,,# +,/,-7 +,/,.= " " +,/, +,/,*4 +,/ +,/, +,/- +,/. +,/7 +,/*# " +,/+ " +,/+,# +,/+-7 +,/+.# " +,/+J " " +,/+*= " +,/++> "7 +,/+0# " 6178 Charges de personnel des exercices antérieurs $1"+.9,+: /C24!","! +,0-7 " 85

+,0A: +,0*7 +,0+< +,00# : '","! /C24!","! +,1,6: : " +,1,,6;# +,1,-6;# ) +,1-6: +,1-,6;# " +,1--6;# " " +,1-.6;# +,1-06;# +,1.6: +,1.,6;# +,1.-6;# +,1.6;# +,1.*6;# " +,1.06;# +,16: " +,1-6;7 +,1.6;7 +,1*6: " +,1**6;7 +,1*/6;7 +,1+6: " : +,1+6;7 : +,106: +,10,6; +,106;" = 5 9,+: /5!"3+I" +.,,=R +.,.= +.,.,= +.,..= ) +.,.= R +.,.*= +.,.0# +.,0 +,! /: "!/ 4,." +.-,A +.-,,; +.-,-=R +.-,0# +.--A +.--,A: " +.---6 +.--.A " +.-.A +.-0 +" /.9,: +..,7 ): +..07 &+" 1++3,4!,"!/4,." +.*,7 = 86

+.*-@ +.*.# +.*07 <1 "" /0,41+/,."!6 ++3 ","!6 /."+," 1!"3 /."?! 0,41 +3,4! 3 @ +.+,7 +.+-@ +.+.# @7E> +.+7 @7E> " )" +.+*7 @7E> $1"+.9,+: /4,." +.0-7 +.0+; +.00# '","! 1+4,." +.1-6 +.1.6" +.16" +.1*6)" " +.1+6" +.106 > 9,+: /524!","!".9!81.1+," +,, +,-=R +,. +,/# +,0 9,+: 6!,.!+ ".9!81.1+," +., +.,,= +.,0 +..7 +..,7 ) +..07 +./# +./-7 ) +./* " +./+; +.0 $1"+.9,+: ".9!81.1+," +0,P +0-7 " +0*7 +0+< +00# '","! ".9!81 +1,6B< : " +1-6B< +1.6B< +16B<" +1*6B<" +1+6B<" : +1/6B< +106B< 87

& > &-,41+ "" /C,+"! " /!7!4!,"!.3/3 +*,-E : +*,.E : +*,E : +*,0E : &170"!,..+/3 +*+,?" : +*+0?" &$1"+.9,+:.1+," +*0,7 +*0,,7 +*0,-6 +*0-4 :R :R! +*0.7 +*0.,7 +*0..7 +*0* " " +*0+6 +*0+,6 +*0+- +*0+. +*00# &'","!.1+," +*1,6 +*1,,6#; " +*1,-6#; +*1,.6#; +*16" +*1,6B +*1-6B" : +*16B" +*1+6B +*1*6" +*1**6B" +*1*/6B" +*1+6" +*1+-6B" : +*1+.6B" : +*106 ) D )*J" 1+4 +3 14"," +/2,=R +/2*= +/204 " R 88

) )* )*+! 3! /2,,7 " /2,,,7 " /2,,-7 " /2,,.U " /2,,7 ) " /2,,*#8 " /2,,*,#8 " /2,,*0#8 " /2,,07 " /2,,1# " /2,,1,# : " /2,,17 )" /2,,10# " /2,-7 " /2,-,7 " /2,-,,7 " /2,-,07 " /2,-.U " /2,-.,U " /2,-.0U " /2,-7 ) " /2,-,7 ) " /2,-07 ) " /2,-*#8 /2,-*,#8 " /2,-*0#8 " /2,-+4 /2,-1# " /2,-1,# : " /2,-17 )" /2,-10# " /2,17 /2,1,7 " /2,1,,7 "! /2,1,-6 " /2,1,*? " /2,1,+; " /2,1,1#"! /2,1-7 " /2,1-,7 "! /2,1--6 " /2,1-7 ) "! /2,1-*? " /2,1-+; " /2,1-1#"! )*-,+!,"!/ +0!! 1++!,.81! /2--E " " /2-1E " "! ) >5= )170"! /C24!","! /,+,?" : : /,+0?" : 89

)$1"+ +/1!" /C24!","! /,0.7 /,0.,7 " /,0.-7 " /,0 /,0," /,0-" /,0*6 /,00#: )'+! /C24!","!K"+, 6+" /.9,+: /,1,4 : " /,1-4 /,1.4 /,14 " /,1*4 " /,1+4 " : /,1/< : /,1/2<; /,1/,<; /,1/-<; /,1/.<; /,1/*<;R /,1/+<; /,1/0<; : /,104 " /,10,4 /,104 " ) = 5 )01 / 4,." /.-,4 " /.--4 " /.-.4 " /.-.,4 " /.-.-4 " /.-./P /.-4 " /.-*4 " R /.-/= R /.-07 ),! /.9,: /..,F ): /..0F )&+6!" 1++3,4!,"!/4,." /.*,7 = /.*,,< /.*,- /.*,.7 /.*,0# /.*-@ /.*-,E /.*--E /.*.# /.*.,< /.*.0# /.*07 90

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

)'+! ".9!81 K+, 6+" /.9,+: /1,4 /1-4 " /1.4 " /14 " " /1*4 " /1+4 " /1/< /104 )& > )&+/1!" /.! /C!7!4!,"! /*,-7 /*,.7 /*,7 6! /*,07 )&170"! /C381!4!7+ /*+,?" : : /*+0?" : )&)+! 1+ 170"! /C!0 "! " /*//4 " :" : /*/04 " :" )&$1"+ +/1!" ".9!81.1+," /*0,7 /*0,,7 /*0,-6 /*0-6" :R :R! /*0*4 /*0+6 /*0+,6 /*0+- **0+. /*00# )&'+!.1+," K+, 6+" /.9,+: /*1,4 /*1,,4#; : " /*1,-4#; /*1,.4#; /*14 " /*1,4 /*1-4 " : /*14 "" /*1+4 " /*1*4 " /*1**4 " /*1*/4 " /*1+4 " /*1+-4B" /*1+.4B" : /*1/< /*104 92

$ $*> $*3 14","".9!810! 02,24 " $*3 14","".9!810! 02-24 " $ > $3 14","".9!81.1+," 0-,24 $3 14","".9!81.1+," 0--24 $- D $*3 14",",0,"!J" 0+224"R $$B D $$*3 14",",+!J" 8800 Résultat après impôts 93

9 COMPTES ANALYTIQUES '* '*9,+: +3643.9! 12+, 12+. '*)+/1!" +3643.9! 12/,7 12/.7 ' 5E '" /+.4, "/.9,+: 1,+,# " 1,+,- " 1,+,. " 1,+-# " 1,+-, " 1,+-. " ')" /+.4, "/ +/1!" 1,/,# " 1,/,,7 " 1,/,.7 " 1,/-# " 1,/-,7 " 1,/-.7 " 94

* = *C - *310+"1+/." /6!,."+," 2,,,4" 2,,,,4" 2,,,-4" 7 : : 2,,,.4" ; " 2,,,4" 4 " 2,,,*4" # " 2,,,+4" 4 )" 2,,,04" 4 : 2,,,14" 4 : 2,,.4" 2,,.*4" 7" 2,,4" 6 2,,,4" ; 2,,.4" ; 2,,04" # 2,,*4" 7" 2,,*,4" 7" 2,,**4" 7" 2,,+4" 7" 2,,+,4" 7" 2,,+-4" 7") 2,,+.4" 7" " 2,,+4" 7" 2,,++4" 7" 2,,+04" #7" 2,,/4" ; " 2,,/,4" # 2,,/-4" 6 2,,04" 2,,024" *310+"1+/." /C,."!6!7!4! 3 2,-,4" = " 2,-,,4" A 2,-,-4" ) 2,-,.4" 7 2,--4" = 2,--,4" = " 2,---4" D" " 2,--.4" A 2,--04" # 2,-.4" = #! 2,-.,4" < 2,-.-4" 2,-..4" = 2,-.4" 2,-.*4" " 2,-.04" # 2,-.14" = 2,-O2,-*4" = 2,-,4" 7 2,-04" # 2,-*,4" < 2,-*04" # 95

2,-+4" 7 2,-+,4" 7 2,-+-4" @ 2,-+.4" # 2,-+4" 7 2,-+*4" 6R 2,-++4" 2,-+/4" 6R 2,-+04" # 2,-/4" ; " 2,-/,4" 6 2,-/-4" # " 2,-04" # 2,-14" 7" *310+"1+/." /C,."!6.!+.14," 2,.-4" 7 " 2,.-,7 " 2,.--7 ") 2,.-.7 " 2,.-+7 " 2,.-07 " 2,..4" 4 2,.4" : 2,.,4" 2,.-4" #= 2,..4" 2,.*4" ; 2,.+4" : 2,.04" # 2,.14" 2,.*4" " 7 2,./4" ; "! 2,.14" 7" :! *310+"1+/." /,!6.!+.14," 2,-4" 6 2,4" 2,,4" 2,-4" # 2,.4" 2,4" @ 2,*4" ; 2,+4" : 2,04" # 2,14" 2,*4" #" 2,/4" "! *&310+"1+/." /"+3 ++! 2,*,4" <# 2,*,,4" ") 2,*,4" D <F4 7! 2,*,+4" 4:" 2,**4" <7 2,**-4" : 2,**.4" 2,**4" D! 96

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

2--*0R # 2--+R 7 2--+,R 7-2-+-R @ 2--+.R # 2--+R 7 2--+*R 6R 2--++R 7 2--+/R 6R 2--+0R # 2--/R ; " 2--/,R 6 2--/-R # " 2--0R # 2--1R 7" *4J"1+/." /C,."!6.!+.14,"?9+ "+3 ++!@ 2-.-R 7 " 2-.-,7 " 2-.--7 ") 2-.-.7 " 2-.-+7 " 2-.-07 " 2-..R 4 2-.R : 2-.,R 2-.-R #= 2-..R 2-.*R ; 2-.+R : 2-.0R # 2-.1R 2-.*R " 7! 2-./R ; "! 2-.1R 7" :! *4J"1+/." /,!6.!+.14,"?9+ "+3 ++!@ 2--R 6 2-R 2-,R 2--R # 2-.R 2-R @ 2-*R ; 2-+R : 2-0R # 2-1R 2-*R #" 2-/R "! *&4J"1+/." /"+3 ++! 2-*,R <# 2-*,,R ") 2-*,R D <F4 7! 2-*,+R 4:" 2-**R <7 2-**-R : 2-**.R 98

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

2/+27 " 2/+2,7 " 2/+2-E ") " 2/+2.E " " " 2/+2E " " 2/+2+E " " 2/+20E " " 2/+, " 2/+,, " *))+/1!" /0! 2//27 " 2//2,7 " 2//2-E " " 2//, " 2//,0#: " *$ = *$1"+." 3.!,12 20,,# 20,1 101

TITRE IV CONTENU ET MODALITÉS DE FONCTIONNEMENT DES COMPTES CHAPITRE PREMIER COMPTES DE FINANCEMENT PERMANENT! "# $ & & ' ' ' ' ) * ' +,' -. / ) 0 ' 0 )' 1 0 ' 2 2 / &,2 &!&. 2 & 3&4 2 & 2 2 3! 2! 2 /5 ) 2 2 1 2 ) 2 2 2 104

!&6 2 2 &. 2! - 7 0 89' 889 89' + ' 8 ' 2 )' 887 : ' ) ' 8&' & * 34 3 ) ' ' 1 36 ; ) 3&6&! 6 86 6!6 ' ' )' < 8 + 1 105

3 2 0! 2 0 2 /5 ) 2 2 3 2 2 "#!6 )!-6 ) ) ' ' 0 = )! )!- $ $6 ' $-6 ' < ) > ' = ' + $ ' $- & -6 ' --6 ' - -- $$33&6 1> & - 1> -- 1> - -- 1' 4" '' --- $$-'' ' ' ' < ' : -< ' - ))7 '?') '? ) ' ' ' 4 - # ##& ' & 106

@' ' ) " * @ ' ' * ) ' '1 9 89" ' 9!9 $. ) '? ' 4 ) = 1 < ) " '! -&/ & ' 8! $ # -&6 & ) 8! $ 34 3 83&9 & )' 34 2 3 2 2 0 2 $! $4 1 $8.'4 $/ ) $A 107

$.: $!,' $#/> : $$/ ) ' 5 )' )B + ' 1?') '4 ) 4 $8 $ ) 1 ) ' ' )*' 0 $ ; - ))) )B) > ' 9 89 " 9 ) 9!9 $. 8&9 " & 2 1 * )" ) /5? 2! - ) )> ' ) 9> 9) $. '> )' ' ) ) ; C ; ) 1 ; ) ' 108

'? ' '!- &/ ' & ' '!-&/ & ' ' 1'!- &/ " &' 1! - &/ &' 1? )!-!-!-! - ; #- &6 & #-&6 &#- &6 & # - &6 & ;? #- #-#- # -!! ' ")" ' 0!9!89 )*!9!92!!9!$. )> 2 #38D 9!38D 9 )*!3D 9!3D 92!3!D 9!3$D. )2 2 ; "!39 109

) )*2 2 ) ) 2 ) < 2 : " 2 )!3&& #388)2 2 #388 " 2 )> 2!88&2 & -8& 2 &+ ")2 2 " #*!89 )*!89 1)*!889 )*!89)*!89 )*!889 )*"!889 )*!889)*" /!38&D )*"&)2 2 ;!8 )* 12!88 2 *) 2!8 )*) 2!8 ) 8! /"!388&D ) * "& ) 2 ; " ) 1 ** )2!88 ) * ) )) 2 2*? 2!$8!&E? "&!88&9)*&!88&9 ) *& " )!9!8D 110

' 4 21 2 ;!3&D "&)2 ;!8 "!392 2 ) ) 2 ) ) 2 + 1 2 2 2 2 2 2 2 ) 2!3 ) ) 2 2!33!33!3 "" )!!9!!89 )*!!$. + ;1 "$! )!$.!$9!$9!$ 9!$!E?!$#9!$&9 & ) ) 1 -&9 ) &!$&9 & ) 2!$ &9 & ) * 1 ' +!3 &9 & * -&9 ) &!3 &9 & 111

2!3&D & *!38&D )*"&!$!&E? & ; 2 ) 2 ; ;!$!!3$!$#&9 & ) 2 0!- &/ ) & #- &6 &!$8. "!$89!$889!$89!$89 "!$8 9 "!$8!E? "!$8#9 "!$8&9 & 1 2 "!3$8&D "&)2 ; ) ) *2 2 2 ) F 2!$8 1!$88&9 & 1 22!$8&9 & ' )) 2!$8&9 "& 2 "!$8 &9 "& )' 2 +!3$8&D "&< )2 ; 2 -&9 ) &!38 &9 &!$8!&E? "&? )* 2!$8#G9 "H 2 ) 112

+! #. #8. +, ) #8/ #88/ ) > ' ) '; )' #'' ' #8'' ' #8'' ' #88'' '.' ' " $- $3+ 1 $3 + $3 $3 ) 1 ; '0 113

2 0 "8 0 88 0 8 0 18I8 9 28! 4 " 8#. 0 8$ 9 0 8-? ) ' ) 8$ 8- ) ' ) ' *' J 4 '& & ) B K ; 2 1 )' " ' ' ' ' ' ) : ' )? + ' &< ' :&!. 8, 88, 8,' 8, 8!, 8#, 8$. 8&, & ' 88&,& * ' + ' +9+ & &; 88 8&,' & ) ' 8&, & ) 8!&, & 8#&, & ' 114

; )' ) # & 88,' 888,2 88,' 88!,' 88$. ) ' 88&, ' & ' ' 880 ' ' 888&, 2 & 0 ' 2 )2 2 888 ' 88 &, ' & '' 88!&, ' & ' 2 2 ) 2 2 2 2? ) 2 *) 2 )2 2 ) 2 2 ; 2 ' 1 88! #-#&K 2 & 2 2 2 2!-8/4.) 8$8!&. 2 & 8$8!?2 ' 2 ' 88! 8$8! 839 ) 83&9 & ) '!! ' ) ' ' ' 5! 8&D & < # 8 &9 & $&+ ' &' 115

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