Vous êtes sur la page 1sur 162

! " !

# $

!%
" %
&

' ! $

" !
" ( (%

( ( " (')*(&

+& # ! #
" &

& "
"" !&

&
! ')* "
&

&, - #
" " ./01)2
3 " &

4& , ! - #
3 " " &

) " 5 /01) 6
&

7& ! $

! %
%
6 %
! %
%
%
8 " &
+& 9 8! 8
8 &

' 8 8 8
8 " &

& ) 8 " !
5 8 ! # ! "
8 &

& / 8" 8 !
"" 8 &

&, - 8 8
8! 5 &

/ 6 !
&

4& 9 5 8 " # 8
8 5 &

+& / 8
5 " 8 ! #8 &

& " "


! &

, "
3 8
&

+& / 6 8 8
! # 8 " 8
8 8 8
&

& ' " # 8 # 8


! ')*&

+& / " 8 ! "


5 ! # 8!
# # &

& # 8 " # 8
"" &0
!
"" 3 # &
&0 " # ! # :
5 " 8!
&

&0 " 8 ! # ! 5
" 8! &

4& 0 " 8! ! !
5 8!
" &

7/ " ;
! & 0
5 ! 5
&

+& <
" 8! 5
! &

) ! "
" 8! &

&/ 8
#8 % " # 8 &

&9 # : 8 ! % !
# : !
! ')* " ! &

& 8 8 8 8
&

3 5 " 5 < #
8 &

4& 0 " 8! 8 ! 5
" 8! 5 8 8 : 8!
8 &

+& 9 $

5
%
8 5 %
5
&

&/ 8 " "


! ')*&

& 5 - 8
')* ! - " # ! &
&* ! 5 5 5 3 5
" " ')*&

4& ' " ! " + 8 5 8


! 5 " 8 " "
8 3 8 " &

+& 9 "
&

/ " 8 8
&

&) 8
&

1 #8 " ')* 8!
8 " ! &

&, !
# 8 " " "
8 3 8 " &

&, 8
/01) 8 " 8 "
< 8 " &

8" #"
&

8 8 5 " 8 $

" %
8 %
: 8!
&

' 5 ! !" " &)


')*&

8" 8 8 !
&

0 ! $

• %

4
0 # " " !
"" " " &
8 8 " 3
&

• " 8" ( (
( ( %

• 8 3
" %

• " " %

• " ')*&

• : # #
%

• : 8! %

• " 8 < 8 " 8


3 8 &

+& 8 #
" ')*&

& ')* " " ( (&

%
" %
!%
&

) 8 3 8 &

# !
8 &

& 5 8 "
! ')*& 5
" " ! &
# 5 &

, " " < " !


! $

•*
•=
•*
•*

& ')* #8 "


&

7
4& 1 ')* ! 8
" " 5 !
')* # "
&

7& 8 # &

>& 0 8 ! ')*&

+& ? 8" &) "


8 !" ! &

& 3 "
3 3 !
# 3 3 &

& " 8 &


) < 8! ( (
( ( 8! . 2
&

8 <
8! 8!
(@ (&

& 8
@ )') ! & 5 3
" &

3 " 3 ! !
8 8 8!" &

, - " 3 ! " ! !
3
" &

5
8 ! : &

+& 0 8 ! 8
8 8 $

• 8 "
%

• 8 %

• " " " !


%

• " &

>
8 "
5 " !&

& " 3 " &

" " &

3 5 " " &

& " # 8! !
# 8! 8! &

& 3 5 8 &

4& 3 3 3 &

0 5 5 8 5 3 5
" " 5 &

7& 0 8 8 " &

5 " 8 ; #
! " $ "
&

( " (8 8 &

>& "
3 3 ! &&&

+& 5 # ! &

& @ )') 8 5 # 8! &

& 8! B 3 + &/
! ! ! 5
! B &

& 8 ! 3 /01)
: 8! &

4& 5 8
/01)&

) 5 !
8 &

+& 8
# #8
8 8 " "
" &

& 8" $

A
• ! " $

" " %

8 ! 8 " %

" " %

•" : # #8 #
" ! &

& 5 &

&) 8 5
8 3 &

"
&

) # " # &

/ !
" &

" " !
"" %

" ! &

+& !
8! 6 &

& 6
" # &

& 5 $

%
# # %
" &

& # ! #
!&

4& 5 &
+& " #
"
% &

& &

&9 3 ! "
/01) 6 &

, " ! ! %
" " 5 " /01) 6
&

/ 5 $ &

+&
$

•' # ! 6
6 %

•' # " 6
&

& #
&

& " #
&

" "
%

! """# !

# 6 # !%

# ! # !%

# ! 5
# ! # !%

# ! #
# # !%

+C
# 6 %

# %

# "& )
! 6 %

# 6 3 " $

• 6" #
5 # 5 %

• ; 6 "
# ! 5 &

$ #% & !'( ""! "( !)* $ +"%!

&

! "
# 8 &

' 5 !
! " " $

+& " ! ')*


" ! &

&)
3 &

#
&

D E
&

& * #
# ! &

&9 "" $

! %
&

4& $

D E "
" %

&

7& 0
3" # #
5 " &

>& # " 8
" # : # # &

++
PLAN COMPTABLE DES ASSURANCES

!
" " #
# $ #

% # &'( " #
$ )
# # * #
#

+
! ,

• - .- / 0
• ' & ' # .'&'/ 0
• 1 2 . 12/0
• 3 4 .34/ 0
• 5 ' . 35'/

% &
# " ) 6

+ 7 $ " $
" 0 " $

8 $ &'(

9 - '&' 12 34 : :! #
: : : # ":

' # : ! : $ # : :

;$ ! " <

= - '&' 12 34 ! !

13
PLAN COMPTABLE DES ASSURANCES

' . / . /
,

• # .
! ## # /
0

• ! ! $ .
## ! /

% $ "
! " ! " " )
# 5
#

+ &'( # : # : ! "
6 0 6 !
" " ! $

8 " " ,

4
& . /
3 &

(
( . /
3 (

9 : : &'( 5 #
"

' " #
,

• " "
"
5 0 #
* " #
< " !

• # " " !
! " ! # ! "
, 6 # $ # #
! " # "
! 6 "
0 # * "
< "
# !

% '&' # # #
" " #
" " " >

14
PLAN COMPTABLE DES ASSURANCES

'&' ,

•' ! " 0
•' ! " 0
•' ! 0

1 . # / . /
. # / . /

! !

+ ! " '&' " ,

&
& !
&

&
' # !
' #

&
& !
&

&
' # !
' #

& !
& !

' # !
' # !

? ! "
? ! "
? !
? " 6
?

'&' " " #

15
PLAN COMPTABLE DES ASSURANCES

'&'
@& A53(35AB 3 'CB5DE @& A53(35AB
(11E?(B' 1 F5 & (' ; B31
@& A53(35AB 3 'CB5DE @& A53(35AB
(11E?(B' 1 BAB F5 & (' ; B31
@& A53(35AB 'AE?(B3
BAB 3 'CB5DE BAB 'AE?(B3
5; &A3 1E? 1 ? 1E 3(31

8 '&'

9 # '&' !

12 : :

.34?/

34? < ! # # " ,

• " ) " 0
• " ) 0
• 0
• ! 0

' < ! " ,

• 0

' ! " "


" ! 5 # ,

• . " ! "
/ ! .
/0

• . "
## ! " /
! . /

% " . / "
0 " ! !
" ." /

+ # ,

• " 120 "


0

• " " . / #
0

16
PLAN COMPTABLE DES ASSURANCES

• "

8 1

! "

• , " "
" " !

• , #
" 6

• ,

#$%& "

• , " " &

• ,

• ,

' < 34 ,

• ! " .4?4/
# .-42/ 0

• !

' '

35' !

% 35' #
"

& $ 35' " $ # "


! " "

+ 35' $ ! " ! " 5


! "

35' " ! # !

8 35' " ,

• & , ! &'(
"! 0 # ! ) # 0
#
•' # ,3
" 0 " 0
0 ## 0
•( , !
"

17
PLAN COMPTABLE DES ASSURANCES

# ! ,

•- .- / 0
•' & '
# .'&'/ ,
! " 0
! " 0
! 0
• 1 2 . 12 / 0
•3 4 .34/ 0
• 5 ' . 35'/

& . G / H H : :
)

! ! "
9

! #
)! : :' !
# "
)! #

& $
! !
# $

( !)&*

I ! #
,

• " " 0

• " ! "
" ' $ " ! "

• 0 8

( $ #

7 ! : # :
: : . " /
:! : . " /

' : # : # " $
!

+ , &*

18
PLAN COMPTABLE DES ASSURANCES

I ! #

5 "

' " # ,

( 0
? " . # /0
? . # /0
? . # /

# <

5 I " ! " .
: :/

7 : : ! : # : :
: . / :! :
" . # /

' : # : " $

' ,

19
Plan Comptable des Assurances

- ( B

4
' #
& #

5 "
- " ! "
4
(

3
'
5 ! #
;
; # "
(
5
.(E3? 1 DE & (' ; B31/
&$
(
3
(
-
&
A #
(
&$
7 6
&
7 6
(

7
( # " !
. )/ &

& " !
& "
& " !
& " !

'
(
&

' J
(
' #
0 0,**!)/ , 1 $/ ,)&0 2 , ,0!
%/# 0) !&! %,0)

' ! "
- ! 32? ' ' &
' # "
&
?
A
F
53
'
(
? 1
B
7
E
?
&
"
3
'
&
"
1
7
'
A
B(
-
C
B51
D
"1&
A
!E
?
553
!
#
- 1
D
E
!
"
#3
!'C
(
?2
1
&
7
3 5F
(
#
51
4
?
&
E
7
1
'
(
&
A?
&
4
'(5A
?3B
.&
E(
1
;
(
B
3 4
&
(
?1/'
5A
B
(
5?"
!
1
5./#
(
E
'
3
?
1
A (
'
&
F
1
7
A
B
?
(
'
-
! ?
5J
4J
&A
5.K#
E
B
/0?
D
(
1 E
3
4
.'
C
./3(
?
2
A1
(
2/B
?
(
Plan Comptable des Assurances

1 !&! 1 !&!
$ /!/2 0)

-
'
,(
' . " /
& J J
"
? " #
( "
? " . /
? . /
? J . /
-
1 " J"
& " #

(
PLAN COMPTABLE DES ASSURANCES

# ! . /
# " ! .:" : : " :/ !
! ! ## " ,

• ! " 0
• ! " 0
• ! 0
• " 6 0

" : :0
: : ! . " ! /

' ! # 5 # ,

• :" " ! :0
• :" " :0
• :" " ! :0
• :" " :0
• :" " ! # :0
• :" " ! :0
• !

# <

, ! F5 ' ! #

' #

22
PLAN COMPTABLE DES ASSURANCES

(
&
- ' B B

(
&

+ -
1 "
(
? #

3
&
F "
F " ! "
F " !
F " !

4 -
' # !
(
( #
5 6
' #
( # J
7 J

5 -
?"
2 #
&
() F(?'E' . /. " /
5 $
? # 03 #

6 -
' # $
4 #
& #
&
() F(?'E'. / . " /
( #
7

(7+ 3 475 6

. / F(?'E' ,F

23
PLAN COMPTABLE DES ASSURANCES

(
&
- ' B B

(
&
F " !

+ -
1 "
(
? #

3
&
F "
F " ! #
F " !

4 -
' # !
(
( #
5 6
' #
( # J
7 J

5 -
?"
2 #
&
5 $
? # 03 #

6 -
' # $
4 #
& #
&
( #
7

(7+ 3 475 6

24
PLAN COMPTABLE DES ASSURANCES

(
A
' 3
&

(
& !
5 $ !
( !
? ! #

+
' # !
' # !
( # !
7 !

/ %),)0 0 )!.0&8 ! ,0) ( +

3
& J
1 " !
(
? #

4
F J
1 "
( #
7

/ %
),)0 0 )!.0&
8 0 0! ,0) 3 4

( +73 4

25
PLAN COMPTABLE DES ASSURANCES

5 ? 1E 3(3 3 'CB5DE F5

55 ? 1E 3(3 3 'CB5DE BAB F5

555 ? 1E 3(3 BAB 3 'CB5DE

? 1E 3(3 (F(B3 5; &A31

5; &A31 1E? 1 ? 1E 3(31

3A3( 7 1 &?A7E531 (11E?(B' 1 F5

3A3( 7 1 &?A7E531 (11E?(B' 1 BAB F5

3A3( 7 1 &?A7E531 BAB 3 'CB5DE 1

3A3( 7 1 'C(?2 1 (11E?(B' 1 F5

3A3( 7 1 'C(?2 1 (11E?(B' 1 BAB F5

3A3( 7 1 'C(?2 1 BAB 3 'CB5DE 1

5; &A31 1E? 1 ? 1E 3(31

26
PLAN COMPTABLE DES ASSURANCES

' ,

• .34?/ ! "
0

• .(4/ !
.'(4/

34? '&' #
# ,

• " ) " 0
• 0
• ! 0

" : ":

( ,

• ) ! "
5 # "
" " # 0

•A " . ! "
/ " " 0

• #
) "

'(4 .
# /

( 6 " # '(4
: ": - " ,

'(4L

. / # : :. # # # 6
"
" /0

K. /& . #
" " "
" # /

' # ,

27
PLAN COMPTABLE DES ASSURANCES

1 !&! 1 !&!
/!/2 0)
- ' - '
& .MN MN%/
% 7 & .M+% M+>//
5 L ' # . K %/
+ & .=N /
8 7: F " ! .=N% =NO/
9 ' # ! .= /
= ( .= %/
M ( # .= +G= 8/
O ' # .=+ =+>/
3 # .+ O/
55 L F ) . " /
> KG 1
; ,% ,< )/ ,$ = /, ,0!
N 7 1 " .M =/
5 6 .= =/
% ' # .= M/
; - -
; -
+ 7 ( .M O/
8 ( # .= O/
9 7 ? .M >/
= 7 .= >/
;
M 7: ? ! .M8 KM9 =8 =9/
O 5 6 .=MN/
; -

?
- K
&
% 7 7 . /
+ 7 7 . /
8 7 7
9 7 7 !
= 7 7
M ? .%/
O ? .%/
> ?
N ? !
? .%/ .+/
% &
+ 7 F
8 & .8/
9 K & .8/
L
= 7
L

. /( "
.%/ ( "
.+/ P "
.8/ P ) F(?'E'

28
PLAN COMPTABLE DES ASSURANCES

34 5 ,

•1 0
•3

( >0).= 2 #, 2 ?&%,0

' #
,

• .(/ . /
" # *
0

• # .-/ . /
" $ # " *
7 " : : :
:0

• .( -/ ,! # . / . /

E 6 " " ! " "


# .(/ .-/ " ! ,

4 - # L3

" ,4?4 -42 L 3B

( . / . /
. / . / "
. / . / ,

• . /
• . /

# : : : : !
"

# # : : : : !
" "

" : I : " " .( -/ ,

F 4?4 F -42 L F 3B

' ! " ,

• ,:? : : :0

• " # ,:F -42: :F :

• , # 12 0

• , # " . " "


34/

29
PLAN COMPTABLE DES ASSURANCES

3 " "
7 $ " !
" E # !
" : :

( F F5
" ,

•F -42 # = : : # !
" . # / .
/ 5 #
" %% ! 0

•F # M : :
# ! "

# #

' ,

30
PLAN COMPTABLE DES ASSURANCES

F . /

; (11 1 . / . / . / . /
4 @ @ @ @
% ; ( @ @ @ @
3 ; 02 2 %# 0)* 0!)&00 % ( + - - - -
8 ( @ @ @ @
9 ; & @ @ @ @
6 ; &0 2 *&0,0! # 0)@%?,% 4 5 - - - -
A / & 0 )) ,!)&
* $, &* ; - - - -

? ?
- -
• - -
•'
7
• - -
•'
•'
•'
•?
•'
• - - -
•( #
• - -
• - -

; 7 7 7 7
- -

- -
•( !
•( !
•( !
•( #
• -

• - - -
• - -
• B - -
7 7 7 7B

31
PLAN COMPTABLE DES ASSURANCES

' ! " . , / ! "

# " ) # " $

" ,

( & " ! 0
(% # 0
(+ # 0

- 7 " 0
-% 3 0
-% - 3 0
-+ 3 " 0
-8 3 0
-8- 3 ! J
-9 3 " 0
-= 3 0
-M 3 0
-O 3 R H 0
-> # # H 0
- N3 0
- 7 '&' 0
- %& # 0
- +7 6 0
- 87 " )

' 0
'% 3 " 0
'+ ? ! 0
'8 3 " 0
'9 7 "

BA3( ,

& " ! . ( /

! &'( "

% 5 # . (%/

• 0
• " 0
• #

' # " $ " "

32
PLAN COMPTABLE DES ASSURANCES

+ # . (+/

S #

( (% (+ &'( 0 #

33
PLAN COMPTABLE DES ASSURANCES

(
9

(
5 " !

( "
5 "
% 5
+ 5
8 5
9 &

- ' "
;
% ; " "
+ ; " (

. /

( "
& " !
% '
+ 3 "

- ' "
; " "
% ; " (

; "
% ; " " #
+ 7
8 ; " " ! #
9 ; " " !
= ; " &

. )/ &

7
% 7
+ ; " " ! #
8 ; " &

3 (
% 3 &
+ ; " "

34
PLAN COMPTABLE DES ASSURANCES

(
5 #
5 # S #

5 7 #

55 7 #
"

555 7 # #

35
PLAN COMPTABLE DES ASSURANCES

(
B S 5
' # 7 #
5 ' #
"

55 ' #
#

36
PLAN COMPTABLE DES ASSURANCES

(
' 5 ;

3A3(

37
Plan Comptable des Assurances

(
; ( # 7 ;
-
B 7 ( ! & F ' ? F 4

4
' #
& #

5 "
- " ! "
4
(

3
'
5 ! #
;
; # "
(
5

3
'
(
Plan Comptable des Assurances

(
' 7 ( '
B(3E? F
9
% + 8

4
' #
& #

5 "
- " ! "
4
(

3
'
5 ! #
;
; # "
(
5

3
'
(
PLAN COMPTABLE DES ASSURANCES

(
7 ' ; ( F & & " ; "

4
0
PLAN COMPTABLE DES ASSURANCES

(
&

? 1 ' T & F 7 1 ? '&'


" ! 6

% + 8 9 = M O >
5 5; ; A-5 51(35AB1
45B(B'5 ? 1

55 & (' ; B31 (44 '3 1


(E@ A& ?(35AB1
7J(11E?(B'

4
1
Plan Comptable des Assurances

4 &

- 9

(
? 1 T
" ' & ! F &
# '&'
J
% + 8 9 =

3
Plan Comptable des Assurances

B(3E? ; F ;
- ' B - ' B - ' B

& " !
& "
& " !
& " ! #
& "
( " !

3A3(

; 7A3(35AB1 ? &?51 1 ;
B(3E?

& "
% & " #
+ & " ! #
1AE1 3A3( .(/

8 & "
9 ( " ! #
= & "
1AE1 3A3( .-/

3A3( .(K-/
PLAN COMPTABLE DES ASSURANCES

(
3A3( (B( P1 &(? 'C (B' (E3? 1 (B( P1 1
'? (B' 1 ; ;
& ; ; J ;
" " #

•5
&$
(
•&
A #
&$
' 6

& " !
'
5
&

'
(
' #

3A3(

4
4
PLAN COMPTABLE DES ASSURANCES

(
3A3( (B( P1 &(? 'C (B' (E3? 1 (B( P1 1
& ; ; ; ; ;
" U
#

#
(

7 6
'
5
&
A#

'
(
' #

4
5
PLAN COMPTABLE DES ASSURANCES

(
F
35 ?1 7 -53 E?1 AE 35 ?1 '? 753 E?1 ; " B 7 A ) R
R . / .%/ .+/ 6

1R

1R H

. / 2# , C ! ,% B ,+ V ,8 ( ,9 . /
.%/ & R .R /. /
.+/ & R H " ! .R H /

4
6
Plan Comptable des Assurances

(
B2(2 ; B31 7ABB 1 ; ;

("
F
( ##

3A3( . /
. /7 ## #

B2(2 ; B31 ? 'E1 ; ;

("
F
( ## H

3A3(
Plan Comptable des Assurances

(E

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

((

(
& @ ?'5' @ ?'5'
&? ' 7 B3

AE( &# /#&


( "
( ;
( ;
( #
( #
( "
( ;
( ;
( #
( #

AE+ , &,)&02 $ F&&0 $ $&


# 0 0 ,!8 &
( "
( ;
( ;
( #
( #

A(6 ?F 0)&0 2 1$%&),)&0


1 " H
? "

A(C ) $ 2 &) 2 1$%&),)&0


& H
?

A3+ F0 2 $%,! # 0)
? "
? " #
? "
? "
A35 *&) /,%&,)&0 2 $%,! # 0)
&
A #
(
? &

A3C 0)/ G) ), ) $ 2 &) 2 $%,! # 0)


5 $
?
PLAN COMPTABLE DES ASSURANCES

((

&) (
(
& @ ?'5' @ ?'5'
&? ' 7 B3
6E( ),)&0 )*,& $,>/
( "
( ;
( ;
( #
( #
( "
( ;
( ;
( #
( #

6E+ , &,)&02 $ F&&0 $ &0&) H$,>


( "
( ;
( ;
( #
( #
( "
( ;
( ;
( #
( #

6E3 , &,)&02 $ F&&0 #,)./#,)&8 F&


( ;
( ;
( #
( #

6E4 , &,)&02 $ F&&0 29


/8 &%
&? ,@
( ;
( #

6E6 , &,)&02 $ F&&0 )!.0&8 2 ! 0),) 0 0&)/ 2 ! #$)


( ;
( ;
( #
( #

6EC , &,)&0 2 , ) $ F&&0 )!.0&8


( "
( ;
( ;
( #
( #
( "
( ;
( ;
( #
( #

50
PLAN COMPTABLE DES ASSURANCES

((

&) +
(
& @ ?'5' @ ?'5'
&? ' 7 B3
6(( ., @ 2 ,!8 &&)&02 ! 0),)
( "
( ;
( ;
( #
( #
( "
( ;
( ;
( #
( #

6(+ !.,) ! 0 ##/ 2 #,)&= )* 0&)


( W
( " "
?

6(3:6(4 ) !., @ 1) 0
# "
? "

&
?
?
7
? #

6(A ' #
?
' #
? #

6(C ( #
& "
? #

63( ' # $
5 $ 6
? # $

63+ 4 #
4 #
4 #
? #

635 &
&
A #
(
? &

63C ( #
& $
? #

51
PLAN COMPTABLE DES ASSURANCES

(+

(
5B353E 1 ; ;

5 ? 1E 3(3 B 3 'A; &3(-


- @
& @

55 ? 5B3 2?(35AB1 451'( 1 @

555 7 7E'35AB1 451'( 1 @

3A3( 3 3%
;
5F ? 1E 3(3 -?E3 451'(
- 3 X 3% .(/ @
7 3% X 3 .-/ @

F ? &A?31 7 45'53(5? 1 5; &E3 1 .'/ . / @


B 8 @
B + @
B % @
B @

F5 ? 1E 3(3 B 3 451'(
- .( '/ @
7 .-/ @

;
F55 'E; E 7 1 (; A?3511 ; B31 451'( ; B3 7544 ? 1 @
F555 'E; E 7 1 7 45'531 451'(E@ ? 13(B3 ( ? &A?3 ? @
B 8 @
B + @
B % @
B @

. /7 .(/

52
PLAN COMPTABLE DES ASSURANCES

(3

5 7 3 ?; 5B(35AB 7E ? 1E 3(3 ;

? ! " '&' .K/


./

? ! " '&' .K/


./

? ! '&' .K/
./

? # . ! ! / .K/

7 . ! ! / ./

? ! .L/

5 6 ! .K/

? ! 6 .L/

55 5B75'(35AB 7E ? 25; 451'( 3 7 1 (F(B3(2 1 A'3?AP 1 &(? 1 'A7 1 7 1


5BF 13511 ; B31 AE &(? 7 1 751&A1535AB1 2( 1 1& '545DE 1

53
Plan Comptable des Assurances

(4
- B

1 A 7 1
B(3E? 3F(
% + . K% + L 8/

( 3F( @ @ @ @

- 3F( ? @ @ @ @

1 #

' 3F( 3F( .( -/ @


PLAN COMPTABLE DES ASSURANCES

;
(
B F ;
B ( ! 1 (
. /
% + 8 9 = M O

>

. /D # N 7 ! N

5
5
PLAN COMPTABLE DES ASSURANCES

+
-

; ;

( A?525B 1 7 1 ? 1E 3(31 ( (44 '3 ? - (44 '3(35AB 7 1 ? 1E 3(31

7 ? " #

? " ( "

? 3

? 7"

& " " (

( " ? "

3A3( ( 3A3( -

3 (L3 -

5
6
PLAN COMPTABLE DES ASSURANCES

3
-

B(3E? 7 1 5B75'(35AB1 %

' "

' . /
% ? " 6
+ 5 6
8 -
9 ? . " J /

?
-

; J
J

. /&

5
7
PLAN COMPTABLE DES ASSURANCES

4
-

(
1
B(3E? ' " ' "
7 7

7 6
7 6
7 6
5 $ 6

7 6 ?H
7 6
7 6
5 $ 6

(
&
1

'
&
1

( &

( #

3A3( 7 1 B3? 1

3A3( 7 1 1A?35 1

-( (B' 7 F51 1 A E

3A3( L L

58
PLAN COMPTABLE DES ASSURANCES

7 6 . /

7 .%/

. /S # 6
.%/ S # ! "

-
-
-

7 5 "

4"

7 "

59
PLAN COMPTABLE DES ASSURANCES

"

$ % &

• '
• '
• '
• (

" " " &

• & )% '
• " & )* '
• & )+

" " &

• ,& '
• -& '
• .& '
• %& '
• *&

" " &

• +& '
• /& '
• 0&

1 "
2

62
PLAN COMPTABLE DES ASSURANCES

"

!"! #

% -

$ !"! #

0 - ) -

% $ % !"! #

# ,,0 34 5 0 .
3 5

$ !"! #

0 % &

• 3 5 3 " 5 , ) *! '
• 3 5 + /

& ' !"! #

1 - "

( ' !"! #

1 % ( "

) * % !"! #

2 . (

$ * "+ ! ,! #

2 (

6 "
) " &

.,+" / . 0 + ! #) / 12! !"! #

$ / - ) "

+3, . / 45,."!6.!+.14, " "/ "" / , !6.!+.14, "#

$ " - .

% 17+!81 ,+"!.14!+ ,12 3+,"! /5, 1+, . #

,+ -+ .- .. %- +2 /2 &

63
PLAN COMPTABLE DES ASSURANCES

• ,+ 7 " '
• -+ 7 '
• .- 7 " '
• %- 6 '
• +27
• /27

7 8 " &

• +%
• /% 7

+. /. " 3
5 37 5

&

6 +2 /2 3, 5 3- 5 % " 3 " 5
3 " 5

31 5 %

9,+: ; + /1!";+3 14","

$ 9 "
+ /

+27 /27
+, /, 7
+. /. 7
: :
+% /% 7
+* /* 7

" "

" " ,+ -+ .- %- +2 /2!


7 # ) "
"

6
) " " ;<=

&

!0 ,1 7<" / /5!/ "!6!.,"! + .+! "! /1


, > ,
- 4 - "
. 7 . " " 7 #
% %
* " *
+ ? + " 7 #
) "

64
PLAN COMPTABLE DES ASSURANCES

7 # " 0 , ) 0! 1!
2! 7

65
= -
,,, #7=<# ?@ =# @$ A@B6? 6 C<#D =??;>;B< -,, A4#=? 74C =>=B#=4;?
,,- 74=>;? 6:C>=??=@B 6; A$?=@B ;< 6:#77@4< -,- J#4F;? G 4C7#4<=4 ?$4 7 $?=;$4? ;H;4 = ;?
,,. ; #4<? 6; 4CCE# $#<=@B -,. 74=>;? 6; 4;>D@$4?;>;B< 6;? @D =F#<=@B?
,,% 4C?;4E; CF# ;
,,* #$<4;? 4C?;4E;? --, =>>@D= =?#<=@B ;B 4; J;4 J; ;< 6CE; @77;>;B<
,,+ 4;7@4< G B@$E;#$ --- D4;E;<? >#4I$;? 64@=<? ;< E# ;$4? ?=>= #=4;?
,,04C?$ <#<? B;<? ;B =B?<#B ; 6:#AA; <#<=@B --. A@B6? @>>;4 =#
,,1 4C?$ <#< B;< 6; :;H;4 = ; --0#$<4;? =>>@D= =?#<=@B? =B @47@4; ;?
% = % ? >
,., ?$DE;B<=@B 6:=BE;?<=??;>;B< @
,.* 74@E=?=@B? 4CF ;>;B<C;? -., <;44#=B?
-.- @B?<4$ <=@B?
,%, ;>74$B<? @D =F#<#=4;? -.. =B?<# #<=@B? <; JB=I$;? >#<C4=; ;<
,%. ;>74$B<? 7@$4 A@B6? 6 C<#D =??;>;B< @$<= #F;
,%0#$<4;? 6;<<;? 6; A=B#B ;>;B< -.% >#<C4=; 6; <4#B?7@4<
& - > -.* >@D= =;4 >#<C4=; 6; D$4;#$ ;< #>CB#F;>;B<?
,*, 74@E=?=@B? 7@$4 4=?I$;? 6=E;4?
,** 74@E=?=@B? 7@$4 J#4F;? -.0#$<4;? =>>@D= =?#<=@B? @47@4; ;?
-.1 =>>@D= =?#<=@B? @47@4; ;? ;B @$4?
A& B ? >
@
( - > -%, 74L<? =>>@D= =?C?
,+, 74@E=?=@B? 7@$4 74=>;? B@B # I$=?;? -%0#$<4;? 4C#B ;? A=B#B =M4;?
,+- 74@E=?=@B? 7@$4 ?=B=?<4;? G 7#K;4 -*, <=<4;? 6; 7#4<= =7#<=@B
,+. 74@E=?=@B? >#<JC>#<=I$;? E=; -*0#$<4;? <=<4;? =>>@D= =?C?
,+% 74@E=?=@B? 6 CI$= =D4#F; ( =
,++ 74@E=?=@B? <; JB=I$;? 6;? @B<4#<? ;B $B=<C? 5
6; @>7<; -+, 7 # ;>;B<? =>>@D= =;4?
,+0#$<4;? 74@E=?=@B? <; JB=I$;? -+- @D =F#<=@B? ;< D@B?
-+. # <=@B? ;< 7#4<? ?@ =# ;?
-+% 74L<? ;< ;AA;<? #??=>= C?
-+* 6C7N<? ;B @>7<;? =B6=?7@B=D ;?
) -
-++ 7 # ;>;B<? #AA; <C? #$H @B<4#<? ;B $B=<C? 6;
,/, #$F>;B<#<=@B 6;? 4C#B ;? =>>@D= =?C;?
@>7<;
,/- 6=>=B$<=@B 6;? 6;<<;? 6; A=B#B ;>;B< ;< 6;?
-+/ 6C7N<? #$74M? 6;? C6#B<;?
74@E=?=@B? <; JB=I$;?
-+0#$<4;? 7 # ;>;B<?
) -
$ -/, 6=>=B$<=@B 6; 4C#B ;? =>>@D= =?C;? ;< 6;?
7 # ;>;B<?
,02 @>7<;? 6; =#=?@B 6;? C<#D =??;>;B<? ;< -/- #$F>;B<#<=@B 6;? 6;<<;? 6; A=B#B ;>;B< ;<
?$ $4?# ;? 6;? 74@E=?=@B? <; JB=I$;?
$
-0, #>@4<=??;>;B<? 6; B@B E# ;$4?
-0- #>@4<=??;>;B<? 6;? =>>@D= =?#<=@B?
=B @47@4; ;?
-0. #>@4<=??;>;B<? 6;? =>>@D= =?#<=@B?
@47@4; ;?
-0+ #>@4<=??;>;B<? 6;? 7 # ;>;B<? =>>@D= =;4?
' -

-1- 74@E=?=@B? 7@$4 6C74C =#<=@B 6;?


=>>@D= =?#<=@B? =B @47@4; ;?
-1. 74@E=?=@B? 7@$4 6C74C =#<=@B 6;?
=>>@D= =?#<=@B? @47@4; ;?
-1%O-1* 74@E=?=@B? 7@$4 6C74C =#<=@B 6;?
=>>@D= =?#<=@B? A=B#B =M4;?
-1+ 74@E=?=@B? 7@$4 6C74C =#<=@B 6;? E# ;$4? 6;
7 # ;>;B<

66
PLAN COMPTABLE DES ASSURANCES

% - B
>
.-, 7#4< 6;? ;??=@BB#=4;? 6#B? ;? 74@E=?=@B? 7@$4 %-26;<<;? 7@$4 ;?7M ;? 4;>=?;? 7#4 ;?
74=>;? B@B # I$=?;? ;??=@BB#=4;?
.-- 7#4< 6;? ;??=@BB#=4;? 6#B? ;? 74@E=?=@B? 7@$4
?=B=?<4;? G 7#K;4
.-. 7#4< 6;? ;??=@BB#=4;? 6#B? ;? 74@E=?=@B?
>#<JC>#<=I$;?
.-+ 7#4< 6;? ;??=@BB#=4;? 6#B? ;? 74@E=?=@B?
<; JB=I$;? 6;? @B<4#<? ;B $B=<C? 6; @>7<;
% C %%, ;??=@BB#=4;? C6#B<? @#??$4;$4? ;<
.%, ;??=@BB#=4;? C6#B<? @#??$4;$4? ;< @>7<;? 4#<<# JC? 4C6=<;$4?
@>7<;? 4#<<# JC? 6CD=<;$4? %%- #??$4C? =B<;4>C6=#=4;? ;< @>7<;? 4#<<# JC?
.%- #??$4C? =B<;4>C6=#=4;? ;< @>7<;? 4#<<# JC? 4C6=<;$4?
6CD=<;$4? %%. 7;4?@BB; 4C6=<;$4
.%. 7;4?@BB; 6CD=<;$4 %%% @4F#B=?>;? ?@ =#$H 4C6=<;$4?
.%* ;<#< 6CD=<;$4 %%* ;<#< 4C6=<;$4
.%+ @>7<;? 6:#??@ =C? 6CD=<;$4? %%+ @>7<;? 6:#??@ =C? 4C6=<;$4?
.%0#$<4;? 6CD=<;$4? %%0#$<4;? 4C#B =;4?
.%1 @>7<;? 6; 4CF$ #4=?#<=@B # <=A %%1 @>7<;? 6; 4CF$ #4=?#<=@B 7#??=A
%& - ? & - >
= 5 @ %*2#$<4;? 74@E=?=@B? 7@$4 4=?I$;? ;< J#4F;?
.*2<=<4;? ;< E# ;$4? 6; 7 # ;>;B< B@B #AA; <C?
#$H @7C4#<=@B? 6 #??$4#B ;! ) - ?
%) - ? @
@ %/2; #4<? 6; @BE;4?=@B 7#??=A C C>;B<?
./2; #4<? 6; @BE;4?=@B # <=A C C>;B<? =4 $ #B<?!
=4 $ #B<?!

%' - C
? @
.1% 74@E=?=@B? 7@$4 6C74C =#<=@B 6;? 4C#B ;? 6;
:# <=A =4 $ #B<
.1* 74@E=?=@B? 7@$4 6C74C =#<=@B 6;? <=<4;? ;<
E# ;$4? 6; 7 # ;>;B< B@B #AA; <C? #$H @7C4#<=@B?
6 #??$4#B ;!

&
*,, JMI$;? ;< E# ;$4? G ;B #=??;4
*,% D#BI$;? <F4 ;< 7 ?@ 6;? 6CD=<;$4?!
*,+ #=??;? 4CF=;? 6:#E#B ; ;< # 4C6=<=A?
&&
**- 4C6=<? 6:;? @>7<;
**. 4C6=<? 6; <4C?@4;4=;
**% D#BI$;? ?@ 6;? 4C6=<;$4?!
&' -

*1274@E=?=@B? 7@$4 6C74C =#<=@B 6;? @>7<;? 6;


<4C?@4;4=;

67
PLAN COMPTABLE DES ASSURANCES

)*
/2, 74=>;? C>=?;?
/2- E#4=#<=@B 6;? 74@E=?=@B? 7@$4 74=>;? B@B
# I$=?;?
(*
+2, 74;?<#<=@B? ;< A4#=? 7#KC?
+2- E#4=#<=@B 6;? 74@E=?=@B? 7@$4 ?=B=?<4;? G 7#K;4
+2. E#4=#<=@B 6;? 74@E=?=@B? >#<JC>#<=I$;? E=; ) > 5 =
+2% E#4=#<=@B 6;? 74@E=?=@B? 6 CI$= =D4#F; /,+ ?$DE;B<=@B? 6:;H7 @=<#<=@B
+2+ E#4=#<=@B 6;? 74@E=?=@B? <; JB=I$;? 6;? /,0#$<4;? 74@6$=<? 6:;H7 @=<#<=@B
@B<4#<? ;B $B=<C? 6; @>7<; /,1 4;74=?;? 6:;H7 @=<#<=@B ' <4#B?A;4<? 6; J#4F;?
+20E#4=#<=@B 6;? #$<4;? 74@E=?=@B? <; JB=I$;?
( > 5 =
+,, J#4F;? 6 # I$=?=<=@B 6;? @B<4#<?
+,- # J#<? @B?@>>C? 6; >#<=M4;? ;< A@$4B=<$4;?
+,.O+,% #$<4;? J#4F;? ;H<;4B;? )% =

+,+ =>7N<? ;< <#H;? 5


+,/ J#4F;? 6; 7;4?@BB; /.- 4;E;B$? 6;? 7 # ;>;B<?
+,0#$<4;? J#4F;? 6:;H7 @=<#<=@B /.. F#=B? 6; J#BF;
+,1 6@<#<=@B? 6:;H7 @=<#<=@B /.* 74@A=<? ?$4 4C# =?#<=@B 6; 7 # ;>;B<?
(% =
/.+ #P$?<;>;B<? 6; E# ;$4 6;? # <=A?
4;74C?;B<#<=A? 6;? @B<4#<? ;B $B=<C? 6; @>7<; 7 $?
5
E# $;? B@B 4C# =?C;?!
+., J#4F;? 6 =B<C4L<?
+.- A4#=? 6; F;?<=@B 6;? 7 # ;>;B<? /.0=B<C4L<? ;< #$<4;? 74@6$=<? 6; 7 # ;>;B<
+.. 7;4<;? 6; J#BF; /.1 4;74=?;? ?$4 J#4F;? 6; 7 # ;>;B<? '
+.* 7;4<;? ?$4 4C# =?#<=@B 6; 7 # ;>;B<? <4#B?A;4<? 6; J#4F;?
+.+ #P$?<;>;B<? 6; E# ;$4 6;? # <=A?
4;74C?;B<#<=A? 6;? @B<4#<? ;B $B=<C? 6; @>7<;
) >

>@=B? E# $;? B@B 4C# =?C;?!


/%, 74@6$=<? 6 ;H7 @=<#<=@B B@B <; JB=I$;?
@$4#B<?
+.0#$<4;? J#4F;? 6; 7 # ;>;B<?
+.1 6@<#<=@B? ?$4 7 # ;>;B< /%. =B<C4L<? ;< #$<4;? 74@6$=<? B@B <; JB=I$;?
@$4#B<?

( >
/%0#$<4;? 74@6$=<? B@B <; JB=I$;? @$4#B<?
+%, J#4F;? 6 ;H7 @=<#<=@B B@B <; JB=I$;? /%1 4;74=?;? B@B <; JB=I$;? ' <4#B?A;4<? 6;
J#4F;?
@$4#B<;?
+%. J#4F;? A=B#B =M4;? B@B <; JB=I$;? @$4#B<;? )& >

+%0#$<4;? J#4F;? B@B <; JB=I$;? @$4#B<;? /*, 74@6$=<? 6;? ;??=@B? 6:=>>@D= =?#<=@B?
+%1 6@<#<=@B? B@B <; JB=I$;? /*+ ?$DE;B<=@B? 6:CI$= =D4;
(& >
/*/ 4;74=?; ?$4 ?$DE;B<=@B? 6:=BE;?<=??;>;B<
+*, E# ;$4? B;<<;? 6:#>@4<=??;>;B<? 6;? /*0#$<4;? 74@6$=<? B@B @$4#B<?
=>>@D= =?#<=@B? C6C;?
/*1 4;74=?;? B@B @$4#B<;? ' <4#B?A;4<? 6;
J#4F;?
+*+ ?$DE;B<=@B? # @46C;?
+*0#$<4;? J#4F;? B@B @$4#B<;?
+*1 6@<#<=@B? B@B @$4#B<;?

() D
+/2=>7N<? ?$4 ;? 4C?$ <#<?

68
PLAN COMPTABLE DES ASSURANCES

$* > * C -
02, 4C?$ <#< <; JB=I$; E=; 2,, 4C@$E;4<$4; 6;? @>7<;? 6; A=B#B ;>;B<
02- 4C?$ <#< <; JB=I$; B@B E=; 7;4>#B;B<
$ > 2,- 4C@$E;4<$4; 6;? @>7<;? 6:# <=A =>>@D= =?;
0-, 4C?$ <#< B@B <; JB=I$; @$4#B< 2,. 4C@$E;4<$4; 6;? @>7<;? 6 # <=A =4 $ #B<
0-- 4C?$ <#< B@B <; JB=I$; B@B @$4#B< 2,% 4C@$E;4<$4; 6;? @>7<;? 6; 7#??=A =4 $ #B<
$( - D 2,* 4C@$E;4<$4; 6;? @>7<;? 6; <4C?@4;4=;
0+24C?$ <#< #E#B< =>7N<? * D
$$ B D 2-, N<$4; 6;? @>7<;? 6; A=B#B ;>;B<
0024C?$ <#< #74M? =>7N<? 7;4>#B;B<
2-- N<$4; 6;? @>7<;? 6:# <=A =>>@D= =?;
2-. N<$4; 6;? @>7<;? 6 # <=A =4 $ #B<
2-% N<$4; 6;? @>7<;? 6; 7#??=A =4 $ #B<
2-* N<$4; 6;? @>7<;? 6; <4C?@4;4=;
*% C
2., @7C4#<=@B? ;B =B?<#B ; 6; 6CB@$;>;B< 6CD=<!
2.. @7C4#<=@B? ;B =B?<#B ; 6; 6CB@$;>;B< 4C6=<!
2.* @7C4#<=@B? ;B 6;E=?;? ;B<4C;?
2.+ @7C4#<=@B? ;B 6;E=?;? ?@4<=;?
2.0#$<4;? 6@BBC;? ?<#<=?<=I$;?
*
2%, #E# ? #$<=@B? ;< F#4#B<=;? 6@BBC;?
2%- E# ;$4? 6C7@?C;? 7#4 ;? 4C#??$4;$4?
2%. ;BF#F;>;B<? ;B >#<=M4; 6; 7;B?=@B? 6;
4;<4#=<; ;< @D =F#<=@B? ?=>= #=4;?
2%* ;AA;<? =4 $ #B< ?@$? :;B6@? 6; :;B<4;74=?;
2%+ ;BF#F;>;B<? 6@BBC? 7@$4 74L<? @B?;B<=?
2%0#$<4;? ;BF#F;>;B<? 6@BBC?
*& F
2*, #E# ? #$<=@B? ;< F#4#B<=;? 4;Q$?
2*- E# ;$4? 6C7@?C;? 7#4 ;? 4C#??$4;$4?
2** D=;B? 6C<;B$? ;B F#4#B<=; 7#4 :;B<4;74=?;
2*+ ;BF#F;>;B<? 4;Q$? ?$4 6;<<;? 6; A=B#B ;>;B<
2*/ ;BF#F;>;B< 4;Q$? ?$4 <4C?@4;4=;
2*0#$<4;? ;BF#F;>;B<? 4;Q$?
*(
2+, 4;6;E#B ;? 6; 4C6=< D#= 4;?<#B< G @$4=4
2+* ;BF#F;>;B<? 4;Q$? 7@$4 $<= =?#<=@B ;B 4C6=<
D#=
'*
*) -
12+ J#4F;? 4CA C J=;?
2/, A=B#B ;>;B< 7;4>#B;B< ;B 6;E=?;?
12/ 74@6$=<? 4CA C J=?
2/- # <=A =>>@D= =?; ;B 6;E=?;?
' 5 E
2/. # <=A =4 $ #B< ;B 6;E=?;? J@4? <4C?@4;4=;!
2/% 7#??=A =4 $ #B< ;B 6;E=?;? J@4? <4C?@4;4=;!
1,+ @>7<;? 6; 4; #??;>;B< 6;? J#4F;?
2/* <4C?@4;4=; ;B 6;E=?;?
1,/ @>7<; 6; 4; #??;>;B< 6;? 74@6$=<?
2/+ J#4F;? ;B 6;E=?;?
2// 74@6$=<? ;B 6;E=?;?
*$ =
20, #$<4;? @>7<;? ?7C =#$H

69
PLAN COMPTABLE DES ASSURANCES

11 CAPITAUX PROPRES
, !",4 .!,4 1 6 / /53",74! "
,,,,
,,,. A :
,,,1 #
+! /C3 ! ! ;/ 61 ! "/C, +"
,,-, 7 :
,,-- 7
,,-. 7 :
% .,+" / +330,41,"!
,,.2; "
3 +0 43:,4
,,%24 "
& 1"+ +3 +0
,,*, 4 "
,,*- 4 " "
,,** 4 "
,,*+ 4 " : :
( +"G 10 ,1
,,+, 4 ) " !
,,+1 4 ) " !
$ 3 14"," " ! ", . /C,66.","!
,,0, 4 : !
,,01 4 : !
' 3 14"," "/ 4C 2 +.!.
,,1, 4 : !
,,11 4 : !
% =

% 170 "! /C! 0 "! "


,.,, ? " : "
,.,1 ? " : "
%& + 0!! +3:4 "3
,.*, 7 "
,.*- 7 " " :
,.*% 7 " "
,.*+ 7 "
,.*0# "

+1 " 74!:,",!+
,%,2;
% +1 " 1+6 / /53",74! "
%*; 1+6 / /53",74! "

$ 1"+ / "" / 6! , . "

70
PLAN COMPTABLE DES ASSURANCES

,%0, ;
,%0- #" :;
,%0. 6 )
,%0% D
,%0* #"
,%0+ A :
,%0/ 6 R
,%006 "
& - >

& + 0!! 1++!81


,*,, 7 "
,*,- 7 " "
,*,% 7 " )
,*,* 7 "
,*,+ 7 "
,*,0# "
&& + 0!! 1+.9,+:
,**, 7 " R
,*** 7 " )
,**0# "
( - >

( + 0!! 1+ +! ,.81!
,+,27 "
( + 0!! 1+ ! !"+ G ,H +
,+-, 7 " ) "
,+-,, 7 " )
,+-,- 7 " )
,+-,. 7 " ) "
,+-,% 7 " )
,+-- 7 " ) "
,+--, 7 " )
,+--. 7 " ) "
(% + 0!! ,"93 ,"!81 0!
,+., 7 "
,+.- E "
( + 0!! /5381!4!7+,:
,+%27 "
(( + 0!! ".9 !81 / . "+," 1 !"3 / . "
,++, 7 "
,++- 7 " )
,++0# "
($ 1"+ + 0!! ".9 !81
,+0, # " "
,+0,, 7 "
,+0,% 7 " " "
,+0,* 7 " "
,+0,+ > 8 " "
,+0,/ 7 " " "

71
PLAN COMPTABLE DES ASSURANCES

,+0- # " "


,+0-, 7 "
,+0-- 7 "
,+0-. 7 "
,+0-% 7 " " "
,+0-* 7 " "
,+0-+ > 8 " "
,+0-/ 7 " " "
) -

) 1: ","! / .+3, . ! 7!4!3 "/ 4,. "


,/,, #
,/,- #
) ! ! 1"! / / "" / 6! , . " "/ + 0!! ".9 !81
,/-, 6
,/-- 6 "
$
$* " / 4!,! / 3",74! " " 1..1+ ,4
,02,
,02*

72
PLAN COMPTABLE DES ASSURANCES

C
-

+,! +34! ! ,!+


-,,, A
-,,- A
-,,. A :
-,,% A
-,,+ A
-,,/ A
-,,0#
9,+: G+3 ,+"!+ 1+ 41 !1+ 2 +.!.
-,-, A :
-,-- A
-,-* A :
-,-+ A :
-,-0# )
% +! / + 7 1+ "/ 74!:,"!
-,.27

7!4!,"! + .9 +.9 "/30 4 "


--,2= "
+ 0 "; ,+81 ;/+ !" "0,41+ ! !4,!+
---2D " "
% / . +.!,4
--.2A
$ 1"+ ! 7!4!,"! ! . + + 44
--0* =
% ? > @
% ++,!
-.,, <
-.,- <
-.,. < S
-.,+ #
-.,0#
% "+1."!
-.-, DS
-.-. :
-.-* @ " :
-.-/ # S
-.-0#
%% ",44,"! ".9 !81 ; ,"3+!4 " 1"!44,:
-.., =
-..- >
-..0#
% ,"3+!4/ "+, +"
2340 Matériel de transport

73
PLAN COMPTABLE DES ASSURANCES

%& 7!4!+; ,"3+!4/ 71+ ,1 ", 3 ,: " /!0 +


-.*, >
-.*- >
-.** >
-.*+ # " : ) : !
-.*0# "
%$ 1"+ ! 7!4!,"! . + + 44
-.02#
%' 7!4!,"! . + + 44 . 1+
-.1- =
-.1. =
-.1% = &
-.1* = & "
-.1/ #" " :
-.10#
A& B ? > @
+I" ! 7!4!3
-%,, 7 (
-%,* 7 (
-%,+ D
-%,0# (
$ 1"+ .+3, . 6! , .!+
-%0, < !
-%0,, @
-%0,. D
-%0,0D "
-%0. )
-%0+ 6 R "
-%0+, 6 R
-%0+%
-%0/
-%00 "
& !"+ / ,+"!.! ,"!
-*,2<
&$ 1"+ "!"+ ! 7!4!3
-*0, #
-*00< "
( = 5
( 4,. "! 7!4!+
-+,, <
-+,-
-+,. 7
-+,0#
-+,1 7
-+,1- 7 &
-+,1/ #" "
-+,10#
( 74!:,"! "7
-+-, <
-+-,, @ :;
-+-,. D <
-+-,* @ :;
-+-,0#

74
PLAN COMPTABLE DES ASSURANCES

-+-- <
-+--, @ :;
-+--. D <
-+--* @ :;
-+--0#
(% ."! " ,+" .!,4
-+.* <
-+.+ 7 "
-+.0#
-+.0, #
-+.0- # @7 E> " ) "
-+.0. # @7 E>
-+.0% #
-+.0%, #
-+.0%- #
( +I" " 66" , ! !43
-+%, 7 (
-+%. #" "
-+%% 7 (
-+%+ D
-+%0# (
(& 3 J" . " ! /! !74
-+*, 6 R )
-+*0# R
(( 4,. " ,66."3 ,12. "+," 1 !"3 / . "
-++, 7
-++- @
-++. # @7 E>
-++% 7 @7 E> " ) "
-++* 7 @7 E>
-++0#
() 3 J" ,1 + / .3/, "
-+/- E
-+/*
($ 1"+ 4,. "
-+0, <
-+0- <
-+0. )
-+00 "
) -

) ! ! 1"! / .+3, . ! 7!4!3 "/ 4,. "


-/,, 6
-/,- 6
) 1: ","! / / "" / 6! , . " "/ + 0!! ".9 !81
-/-, #
-/-- # "
$
$ +"! "/ 0,41+
-0,, #
-0,,, #
-0,,- #
-0,,. # :
-0,,% #

75
PLAN COMPTABLE DES ASSURANCES

-0,,+ #
-0,,/ #
-0,,0#
-0,- # )
-0,-, # :
-0,-- # :
-0,-* # :
-0,-+ # :
-0,-0# )
-0,. #
$ +"! "/ ! 7!4!,"! ! . + + 44
-0-, # "
-0-- # " "
-0-. #
-0-0#
$% +"! "/ ! 7!4!,"! . + + 44
-0., #
-0.- #
-0.-, # S
-0.-. # :
-0.-* # " :
-0.-/ #
-0.-0#
-0.. #
-0.., #
-0..- #
-0.% #
-0.* # "
-0.*, #
-0.*- #
-0.** #
-0.*+ # "
-0.*0# "
-0.0#
$( +"! "/ 4,. "! 7!4!+
-0+- #
-0+0#
' -

' + 0!! 1+/3 +3.!,"! / ! 7!4!,"! ! . + + 44


-1-27 "
'% + 0!! 1+/3 +3.!,"! / ! 7!4!,"! . + + 44
-1.27 "
' A'& + 0!! 1+/3 +3.!,"! / ! 7!4!,"! 6! , .!+
-1%, 7 " (
-1%07 "
-1*, 7 "
-1*07 "

'( + 0!! 1+/3 +3.!,"! / 0,41+ / 4,. "


-1+, 7 "
-1+- 7 "
-1+. 7 "
-1+% 7 " (
-1+/ 7 " R

76
PLAN COMPTABLE DES ASSURANCES

-1+07 "

77
PLAN COMPTABLE DES ASSURANCES

% 5 ?9 + "+3 + +!@
% - >

% ,+"/ . ! ,!+ /, 4 + 0!! 1+ +! ,.81!


.-,- 7 " !
% ,+"/ . ! ,!+ /, 4 + 0!! 1+ ! !"+ G ,H +
.--, 7 " ) " !
.--- 7 " ) " !
% % ,+"/ . ! ,!+ /, 4 + 0!! ,"93 ,"!81
.-., 7 " " !
% ( ,+"/ . ! ,!+ /, 4 + 0!! ".9 !81 / . "+," 1 !"3 / . "
.-+, 7 " !
.-+- 7 " ) !
.-+0# 7 " !
% C
% ! ,!+ ;.3/, ";. , 1+ 1+ ". " +,"",.93 /37!"1+
.%,, "
.%,-
.%,. "
.%,%
.%,* "
.%,+
.%,0#
% 1+3 ; "+ 3/!,!+ ". " +,"",.93 /37!"1+
.%-, #
.%-,, # ) "
.%-,- # "
.%-,. #
.%-,* #
.%-,+ #
.%-,0# ) "
.%--
.%-. =
.%-% =
.%-* = ) "
.%-+ #
.%-/ 7 )
.%-0#
%% + 4/37!"1+
.%., #"
.%.07
% & ","/37!"1+
.%*, ; " ) "
.%*. ; R
.%*% ;
.%** ; <E#
.%**, ; <E#
.%**- ; <E#
.%*+ ; <E# " !
.%*0;
%( " /C, .!3 /37!"1+
.%+, # :
.%+- # "
.%+.

78
PLAN COMPTABLE DES ASSURANCES

.%+% #
.%+/ :
% $ 1"+ /37!"1+
.%0, :
.%0- : :
.%0. )
.%0+ #"
.%0/
.%006 "
%' " / +3:14,+!,"! ,."!6
.%1, : "
.%1-
.%1. = (
.%1*
.%1/ :
%& - ? = 5 @
%&* !"+ "0,41+ / 4,. "? ,66."3 ,12 3+,"! /5, 1+, . @
.*2, #
.*2- #
.*2% @
.*2+ D <
.*20# "
%) - ? @
%)* .,+" / . 0 + ! ,."!6?343 " .!+.14, "@
./2, 6
./2- #
%' - C ? @
%' + 0!! 1+/3 +3.!,"! / .+3, . / 4C,."!6.!+.14, "
.1%, 7 "

.1%- 7 "
.1%. 7 "
.1%+ 7 " :
.1%07 "
%'& + 0!! 1+/3 +3.!,"! / "!"+ "0,41+ / 4,. "? ,66."3 ,12 3+,"!
/5, 1+, . @
.1*2 7 "

79
PLAN COMPTABLE DES ASSURANCES

?9 + "+3 + +!@
B

* "" 1+ . + ! ,+4 . ! ,!+


%-226

! ,!+ ;.3/, ";. , 1+ 1+ ". " +,"",.93 .+3/!"1+


%%,-
%%,%
%%,+
%%,0#
1+3 ;! "+ 3/!,!+ ". " +,"",.93 .+3/!"1+
%%-, #
%%-. =
%%-* ) "
%%-*, ) "
%%-*.
%%-*+
%%-*0 ) "
%%-+ #
%%-/ 7 )
%%-0#
% + 4.+3/!"1+
%%.- 4
%%.. 6 R
%%.% @
%%./ )
%%.07
+:, ! .!,12.+3/!"1+
%%%,
%%%.
%%%* >
%%%/ )
%%%0#
& ",".+3/!"1+
%%*- ; R
%%*-, ; :
%%*-- ;
%%*-* ; =F4
%%*. ; R
%%*% ;
%%** ; <E#
%%*+ ; <E# " !
%%*/ ; R )
%%*0;
( " /C, .!3 .+3/!"1+
%%+, # )
%%+- # "
%%+.
%%+% #
%%+* # " )
%%+0# :
$ 1"+ .+3, .!+
%%0, 6 :

80
PLAN COMPTABLE DES ASSURANCES

%%0- 6 )
%%0. 6 "
%%0% @ )
%%0* @ )
%%0+ A
%%0/ 6
%%006 "
%%00, @
%%000#
' " / +3:14,+!,"! , !6
%%1, 7 : "
%%1- 6 :
%%1. = ( )
%%1% 7 )
%%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
PLAN COMPTABLE DES ASSURANCES

&
&
& 9 81 "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
PLAN COMPTABLE DES ASSURANCES

(
(*
(* + ","! "6+,! ,H3
+2,, 7 "
+2,,, ?
+2,,-
+2,,. #
+2,,% 4
+2,,* 7
+2,,+ A
+2,- 7 "
+2,-, ?
+2,--
+2,-. #
+2,-% 4
+2,-* 7
+2,-+ A
+2,-1 4 "
+2,1 7
+2,1, 7 " !
+2,1- 7 " !
(* -,+!,"! / + 0!! 1+ ! !"+ G ,H +
+2-, E " ) "
+2-- E " ) "
+2-1 E " )
+2-1, E " " !
+2-1- E " " !
(*%-,+!,"! / + 0!! ,"93 ,"!81 0!
+2., E " "
+2.1 E " )
(* -,+!,"! / + 0!! /5381!4!7+,:
+2%2E "
(*(-,+!,"! / + 0!! ".9 !81 / . "+," 1 !"3 / . "
+2+, E "
+2+1 E " !
(*$-,+!,"! / ,1"+ + 0!! ".9 !81
+20, E " "
+20- E " "
( > 5 =

( 9,+: /5,.81!!"! / . "+,"


+,,, "
+,,,, A "
+,,,% A ) "
+,,,0 "
+,,,1 A ) "
+,,- "
+,,-, A "
+,,-- A "
+,,-% A ) "
+,,-0 "
+,,-1 A ) "

83
PLAN COMPTABLE DES ASSURANCES

( .9," . 3/ ,"!+ "6 1+ !"1+


+,-* # T
+,-*, # T !
+,-*- # :
+,-*. #
+,-*% #
+,-+ # " "
+,-+, # "
+,-+- #
+,-+. # "
+,-0#
+,-1 4 4 4
( %A( 1"+ .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
PLAN COMPTABLE DES ASSURANCES

+,%% 7
+,%%, #
+,%%-
+,%%. A
+,%%% 7
+,%%* 7
+,%%+ )
+,%%0#
+,%* A
+,%*, A
+,%** A
+,%*+ A
+,%+
+,%+,
+,%+- 6
+,%/ ? "
+,%/- A
+,%/. A "
+,%0#
+,%1 4
(( 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,+: /C 2 4!","!
+,0- 7 "

85
PLAN COMPTABLE DES ASSURANCES

+,0% A :
+,0* 7
+,0+ <
+,00# :
( ' ","! /C 2 4!","!
+,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 ; #
+,1% 6 : "
+,1%- 6 ; 7
+,1%. 6 ; 7
+,1* 6 : "
+,1** 6 ; 7
+,1*/ 6 ; 7
+,1+ 6 : " :
+,1+% 6 ; 7 :
+,106 :
+,10, 6 ;
+,10% 6 ; "
(% = 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
PLAN COMPTABLE DES ASSURANCES

+.*- @
+.*. #
+.*07
(%( <1 " " / 0,41+/ ,."!6 + +3 ","!6 / . "+," 1 !"3 / . "? ! 0,41
+3,4!3 @
+.+, 7
+.+- @
+.+. # @7 E>
+.+% 7 @7 E> " ) "
+.+* 7 @7 E>
(%$ 1"+ .9,+: / 4,. "
+.0- 7 (
+.0+ ;
+.00#
(%' ","! 1+ 4,. "
+.1- 6
+.1. 6 "
+.1% 6 "
+.1* 6 ) " "
+.1+ 6 "
+.106
( >

( 9,+: /5 2 4!","! ".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<
+%1% 6B< "
+%1* 6B< "
+%1+ 6B< " :
+%1/ 6B<
+%106B<

87
PLAN COMPTABLE DES ASSURANCES

(& >

(& -,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 # ;
+*1% 6 "
+*1%, 6 B
+*1%- 6 B " :
+*1%% 6 B "
+*1%+ 6 B
+*1* 6 "
+*1** 6 B "
+*1*/ 6 B "
+*1+ 6 "
+*1+- 6 B " :
+*1+. 6 B " :
+*106
() D

()* J" 1+4 +3 14","


+/2, = R
+/2* =
+/204 " R

88
PLAN COMPTABLE DES ASSURANCES

)
)*
)* +! 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,,1% 7 ) "
/2,,10# "
/2,- 7 "
/2,-, 7 "
/2,-,, 7 "
/2,-,07 "
/2,-. U "
/2,-., U "
/2,-.0 U "
/2,-% 7 ) "
/2,-%, 7 ) "
/2,-%07 ) "
/2,-* #8
/2,-*, #8 "
/2,-*0#8 "
/2,-+ 4
/2,-1 # "
/2,-1, # : "
/2,-1% 7 ) "
/2,-10# "
/2,1 7
/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 " "
/2-1 E " " !
) > 5 =

) ( 170 "! /C 2 4!","!


/,+, ? " : :
/,+0? " :

89
PLAN COMPTABLE DES ASSURANCES

) $ 1"+ + /1!" /C 2 4!","!


/,0. 7
/,0., 7 "
/,0.- 7 "
/,0%
/,0%, "
/,0%- "
/,0* 6
/,00# :
)' +! /C 2 4!","! K"+, 6+" / .9,+:
/,1, 4 : "
/,1- 4
/,1. 4
/,1% 4 "
/,1* 4 "
/,1+ 4 " :
/,1/ < :
/,1/2< ;
/,1/, < ;
/,1/- < ;
/,1/. < ;
/,1/* < ; R
/,1/+ < ;
/,1/0< ; :
/,104 "
/,10, 4
/,10% 4 "
)% = 5
)% 0 1 / 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
PLAN COMPTABLE DES ASSURANCES

)%( <1 " " / 0,41+/ ,."!6 + +3 ","!6 / . "+," 1 !"3 / . " ? 41 0,41
+3,4!3 @
/.+, 7
/.+- < ) " " @7 E>
/.+. E ) " @7 E>
/.+% 7 @7 E> " ) "
/.+* 7 @7 E>
)%$ "3+I" ",1"+ + /1!" / 4,. "
/.0, = (
/.0. 4 " )
/.0+ ;
/.00= (
)%' +! 1+.9,+: / 4,. " K +, 6+" / .9,+:
/.1- 4
/.1. 4 "
/.1% 4 "
/.1* 4 " "
/.1+ 4 "
/.1/ <
/.1/- <
/.1/* <
/.1/+ < 8 "
" !
/.1// <
/.1/0< #
/.104
) >

) + /1!" /5 2 4!","! ".9 !81 . 1+, "


/%,, 4 "
/%,* 4 "
/%,+ = : (
/%,+, = "
/%,+- =
/%,+. =
/%,+0=
/%,07
) % "3+I" ",1"+ + /1!" ".9 !81 . 1+, "
/%.- 4 "
/%.. F
/%.., F )
/%..0F
/%./ = (
/%./, = (
/%./. 4 " )
/%./% 4 " "
/%./* 7 "
/%./+ ;
/%.0= (
) $ 1"+ + /1!" ".9 !81 . 1+, "
/%0, P
/%0* 7
/%0+ <
/%00#

91
PLAN COMPTABLE DES ASSURANCES

)' +! ".9 !81 K +, 6+" / .9,+:


/%1, 4
/%1- 4 "
/%1. 4 "
/%1% 4 " "
/%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 # ;
/*1% 4 "
/*1%, 4
/*1%- 4 " :
/*1%% 4 " "
/*1%+ 4 "
/*1* 4 "
/*1** 4 "
/*1*/ 4 "
/*1+ 4 "
/*1+- 4 B "
/*1+. 4 B " :
/*1/ <
/*104

92
PLAN COMPTABLE DES ASSURANCES

$
$* >

$* 3 14","".9 !81 0!
02,24 "
$* 3 14","".9 !81 0!
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
PLAN COMPTABLE DES ASSURANCES

9 COMPTES ANALYTIQUES
'*
'*( 9,+: +3643.9!
12+,
12+.
'*) + /1!" +3643.9!
12/, 7
12/. 7
' 5 E

'( " / + .4, "/ .9,+:


1,+, # "
1,+,- "
1,+,. "
1,+- # "
1,+-, "
1,+-. "
') " / + .4, "/ + /1!"
1,/, # "
1,/,, 7 "
1,/,. 7 "
1,/- # "
1,/-, 7 "
1,/-. 7 "

94
PLAN COMPTABLE DES ASSURANCES

* =
* C -

* 3 10 +"1+ / . " / 6! , . " + , "


2,,, 4 "
2,,,, 4 "
2,,,- 4 " 7 : :
2,,,. 4 " ; "
2,,,% 4 " 4 "
2,,,* 4 " # "
2,,,+ 4 " 4 ) "
2,,,04 " 4 :
2,,,1 4 " 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 "
* 3 10 +"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,-.1 4 " =
2,-%O2,-* 4 " =
2,-%, 4 " 7(
2,-%04 " #
2,-*, 4 " <
2,-*04 " #

95
PLAN COMPTABLE DES ASSURANCES

2,-+ 4 " 7
2,-+, 4 " 7
2,-+- 4 " @
2,-+. 4 " #
2,-+% 4 " 7(
2,-+* 4 " 6 R
2,-++ 4 "
2,-+/ 4 " 6 R
2,-+04 " #
2,-/ 4 " ; "
2,-/, 4 " 6
2,-/- 4 " # "

2,-04 " #
2,-1 4 " 7 "
* % 3 10 +"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,.%1 4 "
2,.* 4 " " 7
2,./ 4 " ; " !
2,.1 4 " 7 " : !
* 3 10 +"1+ / . " / , !6.!+.14, "
2,%- 4 " 6
2,%% 4 "
2,%%, 4 "

2,%%- 4 " #
2,%%. 4 "
2,%%% 4 " @
2,%%* 4 " ;
2,%%+ 4 " :
2,%%04 " #
2,%%1 4 "
2,%* 4 " # "
2,%/ 4 " " !
* & 3 10 +"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
PLAN COMPTABLE DES ASSURANCES

2,*/ 4 " ; "


2,*/, ; " #
2,*/- ; " 7
2,*1 4 " 7 "
* D

* 4J"1+ / . " / 6! , . " + , "


2-,, R
2-,,, 4 "
2-,,- R 7 : :
2-,,. R ; "
2-,,% R 4 "
2-,,* R # "
2-,,+ R 4 ) "
2-,,0 R 4 :
2-,,1 R 4 :
2-,. R
2-,.* R 7 "
2-,% R 6
2-,%, R ;
2-,%. R ;
2-,%0 R #
2-,* R 7 "
2-,*, R 7 "
2-,** R 7 "
2-,+ R 7 "
2-,+, R 7 "
2-,+- R 7 " )
2-,+. R 7 " "
2-,+% R 7 "
2-,++ R 7 "
2-,+0 R # 7 "
2-,/ R ; "
2-,/, R #
2-,/- R 6
2-,0 R
2-,02 R
* 4J"1+ / . " /C,."!6! 7!4!3
2--, R = "
2--,, R A
2--,- R )
2--,. R 7
2--- R =
2---, R = "
2---- R D " "
2---. R A
2---0 R #
2--. R = # !
2--., R <
2--.- R
2--.. R =
2--.% R
2--.* R "
2--.0 R #
2--.1 R =
2--%O2--* R =
2--%, R 7(
2--%0 R #
2--*, R <

97
PLAN COMPTABLE DES ASSURANCES

2--*0 R #
2--+ R 7
2--+, R 7
-2-+- R @
2--+. R #
2--+% R 7(
2--+* R 6 R
2--++ R 7
2--+/ R 6 R
2--+0 R #
2--/ R ; "
2--/, R 6
2--/- R # "

2--0 R #
2--1 R 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-.%0 R #
2-.%1 R
2-.* R " 7 !
2-./ R ; " !
2-.1 R 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-%%0 R #
2-%%1 R
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
PLAN COMPTABLE DES ASSURANCES

2-**% R D !
2-*/ R ; "
2-*/, ; " #
2-*/- ; " 7
2-*1 R 7 "
*% C
*% 3+,"! ! ", . / /3 1 "?/37!"@
2.,, @
2.,1
*%% 3+,"! ! ", . / /3 1 "?.+3/!"@
2.., @
2..1
*%& 3+,"! / 0! "+3
2.*, " "
2.*1 "
*%( 3+,"! / 0! +"!
2.+, " "
2.+1 "
*%$ 1"+ / 3 ","!"!81
2.0, @ "
2.01 " "
*
* 0,4;.,1"! ":,+, "! / 3
2%,, #"
2%,1 6 "
* -,41+ /3 3 ,+4 +3, 1+ 1+
2%-2 E )
* % :,: " ,"!+ / ! / + "+,!" " 74!:,"! ! !4,!+
2%., ;
2%.1 6
* & 66" .!+.14, " 1 4C / / 4C "+ +!
2%*, ; : :
2%*1 6 : :
* ( :,: "/ 3 1+ +I" . "!
2%+, 7 ( "
2%+1 6 ( "
* $ 1"+ :,: "/ 3
2%0, #
2%01 6
*& F

*& 0,4;.,1"! ":,+, "! + L1


2*,, #"
2*,1 "
*& -,41+ /3 3 ,+4 +3, 1+ 1+
2*-2E
*&& ! /3" 1 :,+, "! ,+4C "+ +!
2**, D :
2**1 :
*&( :,: " + L1 1+/ "" / 6! , . "

99
PLAN COMPTABLE DES ASSURANCES

2*+, ;
2*+1
*&) :,: " + L1 1+"+3 + +!
2*/, > "
2*/- 7 :
2*/1
*&$ 1"+ :,: " + L1
2*0, #
2*01
*(
*( / 0, . / .+3/!"7,!4+ ", "G. 1+!+
2+,, 4 " )
2+,1 6 " )
*(& :,: " + L1 1+1"!4!,"! .+3/!"7,!4
2+*, ;
2+*1
*) -

*) !, . " + , " / 0!
2/,+ 7 " "
2/,+, 7 " "
2/,+- 7 " ) "
2/,+. 7 " " "
2/,+% 7 " "
2/,++ 7 " "
2/,+0# 7 " "
*) ."!6! 7!4!3 / 0!
2/-+ 7 "
2/-+/ 6 R "
*)% ."!6.!+.14, " / 0! ?9 + "+3 + +!@
2/.- 7 " "
2/.-, 7 " "
2/.-- 7 " ) "
2/.-. 7 " "
2/.-07 "
2/.. 4 "
2/.% : "
2/.%, "
2/.%- # = "
*) , !6.!+.14, " / 0! ?9 + "+3 + +!@
2/%- 6 "
2/%-26 R "
2/%% "
2/%%, "
2/%%- # "
*)& +3 + +! / 0!
2/*, < # "
2/*,, " ) "
2/*,% D <F4 7 ! "
2/** < 7 "
2/**- : "
2/**. "
2/**% D ! "
*)( 9,+: / 0!

100
PLAN COMPTABLE DES ASSURANCES

2/+27 "
2/+2, 7 "
2/+2- E " ) "
2/+2. E " " "
2/+2% E " "
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
PLAN COMPTABLE DES ASSURANCES

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
PLAN COMPTABLE DES ASSURANCES

( ! &6 2
2 &%

. 2 ( ! %

-%

7
%0 %

8 9 '
889
8 9 '

+ ( ( %

' 8 ' 2
) ' %

88 7 :
' )
' %

8 & ' &


* %

34

3 ) ' ' 1
%

36

( (; )
3&6 &%

!
6
86
6
!6 ' '

( ( ( () ' %

< ( (
%

( ( ( ( ( 8 %

+ 1 (
( %

105
PLAN COMPTABLE DES ASSURANCES

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
PLAN COMPTABLE DES ASSURANCES

@ ' ' ) "


*
@ ' '
* ()
' (' 1 %

9
89 " '
9
!9
$.

) ' ? ' % 4
%

) %

= ( ( 1



• %

< ( ()

• (
• " %

'
! - &/ & ' ( 8( (
! $%

# - &6 & )
( 8( ( ! $%

34

( (
3 ( %

8 3 &9 &
) ' %

34 2

3 2 2
%0 2 %

$!
$ 4 1
$8. '
4
$ / )
$ A

107
PLAN COMPTABLE DES ASSURANCES

$ . :
$! , '
$#/ > :
$$/

) ' 5
() ( ' ) B %

+ ' 1 ? '
)
%

( '
4 ) ( ( (
%4 $8%

$ ) 1 ) ' '
%

) * ' %0
$%

; -%

) ) )
) B ) > ' %

(
9
89 "
9 )
9 ( (
!9
$.

8&9 " & 2


1 * ) "
) %/ 5
? ( 2 ! -%

) ) >
' %

)
9 >
9 )
$.

' > ) '


' %

) )
( ( ( (;
%

• ; ) 1 ;
) '

108
PLAN COMPTABLE DES ASSURANCES

• ' ? ' %

' (

• ! - &/ ' &( '


'

• ! - &/ & ' '


1 '

• ! - &/ " & ' 1


%

• ! - &/ & ' 1


%

? )

• ! - (! - (! - ! -(
;
• # - &6 &( # - &6
&(# - &6
& # - &6 &(
; ( ( ? %

(
# - (# - (# - #- (
!%

! ( ( ( ' ")"
' (
%0 %

• ! 9
• !89 ) *
• ! 9
• ! 9 2
• !! 9
• !$.

) > 2

• #38D 9
• !38D 9 ) *
• !3 D 9
• !3 D 9 2
• !3! D 9
• !3$D .

) 2 2 ; %

" (
! 39

109
PLAN COMPTABLE DES ASSURANCES

) ) * 2 (
2 ) )
2 () ( %

< 2 :

" 2 )
! 3& & #388% ) 2
2 #388%

" 2 ) > 2
! 88 & 2 & -8 &
2 &% + " ) 2 2 %

" # *
!8 9 ) *
!8 9 1) *
!8 89 ) *
!8 9 ) *
!8 9 ) *

!889 ) * "

!88 9 ) *
!88 9 ) * "

/ ( !38 &D
) * " &% ) 2 2
; %

!8 ) * 1 2 %
!8 8 2 * ) 2 %
!8 ) * ) 2 %
!8 %

( (
) 8! %

/ " ( !388 &D


) * " &% ) 2 ;
%

" )
( 1 * (*
) 2 %

!88 ) * )
% ) ) 2
( (2 * ( %

? 2
!$8! &E ? " &%

!88 &9 ) * & %


!88 &9 )
* &%

" ) (
! 9
! 8D

110
PLAN COMPTABLE DES ASSURANCES

' %4 2 1 ( 2 ;
%

!3 &D
" &% ) 2 ( (
; %

! 8 %

" (
! 39 2

2 ) )
2 ) ) 2 %

+ ( 1 2
%

2 ( ( ( 2 ( 2
2 2 (2
( ( ( )
2 %

! 3 ) ) 2
2 !3 3%

!3 3 ! 3%

"" ) (
!! 9
!!89 ) *
!!$.

+ ; 1 %

"$! ) (
!$ .
!$ 9
!$ 9
!$ 9
!$ ! E ?
!$ #9

!$ &9 & ) )
1 - &9 ) &%

!$ &9 &
) 2 %

!$ &9 & )

* 1 ' %+
!3 &9 &%

* - &9 )
& !3 &9 &%

111
PLAN COMPTABLE DES ASSURANCES

2
!3 &D &%
* !38 &D ) * " &%

!$ ! &E ? & ( (
; 2 )
2 ; ;
% !$ !
!3$ %

!$ # &9 & )
2 % 0 ! -
&/ ) &%
# - &6
&%

!$8. "
!$8 9
!$889
!$8 9
!$8 9 "
!$8 9 "
!$8! E ? "
!$8#9 "

!$8 &9 &


1 2 " !3$8 &D
" &% ) 2 ; %

) ( )
* 2 ( ( 2
2 () ( ( F 2
%

!$8 ( ( 1
%

!$88 &9 & 1


2 2 %

!$8 &9 & '


) ) 2 %

!$8 &9 " &


2 " %

!$8 &9 " &


) ' 2 %
+ !3$8&D " &% <
) 2 ; %

2 - &9 )
& !3 8 &9 &%

!$8! &E ? " & ?


) * ( ( 2 %

!$8#G9 " H
2 )
%

112
PLAN COMPTABLE DES ASSURANCES

+ !
# .
# 8.
+ , ) (
#8 /
#88/

( (
) > %

' ) ' ;
) ' (

• # ' ' '


• #8 ' ' '
• #8 ' ' ' %
• #88 ' ' ' %

. ' ' ( " %

$-
$3 + 1
$3 +

$3 $3
( )
1 %

; ' %0 ( ( %

113
PLAN COMPTABLE DES ASSURANCES

•0 " 8
•0 88
•0 8
•0 1 8 I8
•9 2 8!
•4 " 8#
•. 0 8$
•9 0 8-

? )
' ) 8$ 8-%

) ( ( ' )
' * ' J( %%% %

4 (' & & ) B % K (


; 2 %

( 1 ( () ' " ( '


' %

' ( (
' % ' )
( ( %

: ' ) ?
%+ ( ( '
&< ' : &%

.
8 ,
8 8,
8 , '
8 , (
8 !,
8 #,
8 $.

8 &, & ' %

8 8 &, & ( ( *
' %+ ( ( (' (
+9+ & & ; 8 8%

8 &, ' & ) '


%

8 &, ( & )
( %

8 ! &, & 8 # &, &


' ( (

114
PLAN COMPTABLE DES ASSURANCES

;
( ) ' %

) # &
88 , '
8 88, 2
88 , '
8 8! , '
8 8$. )

' 8 8 &, ' &


( ( ( ' %

(' 88% 0
' %

' 8 88% &, 2


&% 0 ( ( (
' % 2 ) 2 2 ( (
8 88%

' 8 8 &, ' &


' ' %

8 8! &, ' & '


% 2 2 ) 2 2
2 2 ? ()
2 * ) %

2 ) 2 2 )
% 2 2 ; 2 %

' 1

8 8! # -#&K 2 &%

2 2 2 2
%

! - 8/4. )
8$ 8! &. 2 &%

8$ 8! ? 2 % '
2 ' ( 8 8!
8$ 8!%

8 39

) 8 3 &9 & )
' %

!!

' ) ' %

( ' '
5 %
! 8 &D &% < ( # 8
&9 & $ &+
' & ' %

115
PLAN COMPTABLE DES ASSURANCES

/ ) )
88 30

< 88 3 &0 &


) ' ' 1
%4 ( F %

4 (' ' ( (
' ( 1 %

. ( ;
88 3 '

• ? ; F
; ) ' ( (' * '

• ? () ' * 1 (
1 %

88 3 # ! &0 ' "


; &%

0 (
8883A ( (

8883 &A ( ( &


' '
) ' () ' ' ' (
' %

4 ) ('
( ( )
88 3% ' % 8883
88 3%

.
88 3,

1 ( (
%

$!
88$ 0

88$ ) ' ) >


' 88$

! " #

8 )
%

' ) ' '

• '
• F '
• F %

116
PLAN COMPTABLE DES ASSURANCES

( '
5 % ! &D
' &% < ( # &9
& $ & ' &
' %

1
8 K
8 8K
8 K L
8 !.
8 $.

' %< (

• 8 ' '
• 8 8' '
• 8 ' ' L
• 8 ! ' ' ' > (
% + ; %

8 8 AL
88 + '
88 = '
8 8#. L
8 8$.

• L 88 ( ( (
() ' ;
( (?

• ' 88 '

• ' 88 ) ( (
'

• L 8 8# )
' ' %

/ ) (
8 0
8 8E
8 $. (

• ' ( ( 1 ( ;
( 1
; * '

• ( ( ) ' ?
%

8 8

117
PLAN COMPTABLE DES ASSURANCES

• ' ' ( (
: ( 1 ) '

• ' ' ' (


( %

2
8 3E

( (
( ( ( 1 %

2
8 E
8 8E
8 E
8 !. ( ' ) '
8 $. (

8 ? ( (
' %

8 8 )
( ) ( %

8 ' ( %%%

8 ! ' ' (
( ' ")" '
' " %

$!
8 $3.

+
' ( %%% %

%/
8 -80
8- 0
8- 0 (
8 -#. '
8 -$.

• ) > ' ( ( 8 -8(


8- 8-%
• '
8 -#%

2
?) ?) %

? 2 %

• * '
• 1 %

118
PLAN COMPTABLE DES ASSURANCES

F ' * ( ) (
% F '
# !& ' " ; &%

! $! % " #

) '
) ( ) (
) B %

+ 1 ' ? '
)
%

3
8 9;
8 9;
8 !A
8 $. ;

; ) ' ' )
) * ' * %
) ;%

$! 4
8$ K
8$ + )
8 $! / >
8 $#+
8 $$+ 1

) 8$ ) '
K %

8$ ) ' ; * ) ;
%

> 8 $! ) )
? '
) ' %

1
8 3K

8 3 ) ' ' (
2 2 2
> %

+ ) %

$!
8$ .
8 $$K

8$
' ' %0
) %

8$ 8 $$ ' * ( (
' %

119
PLAN COMPTABLE DES ASSURANCES

8 3(8 $ 8 $$ ( ( ! MD
' 1 & %< (
$ &+ ' &
# &9 1 &
%

! &

2 2 2 2 2
) 2 2 2
) 2 %

8! 2
% ) ( (
8 (8 I8 %

"
8! K
8! 8+
8! 9 1
8! $.
8! -9

8! 8! 8 ) 8 8 8%

2 F 2 F %9
F 2 ( ( ( 2
; F 8 88 2
%

F 2 () 2
2 %

9 ( 2 (2 * ( 2 %
2 ( () 2
? %

1 8! %
( 8! 8! $ %
) 1
$ &/ &%

8! - &9 & 1
( 5 % /
( 8 -8 &0
&%

" 5
8!8 K
8!88K

0 ' 1 E ( ( )
' %

) 2 ) 2 % 2
2 2 2 ; 1 %

2 >( 2 (
! 88%

120
PLAN COMPTABLE DES ASSURANCES

< 2 ) (
%

" !
8! K
8! ! 9 (*
8! $.

8! ) ' ' %

/ ( ' ' 1 '


( ' ( ;
%

8! ! &9 (* &
' %

) 1 ( (
8! $ &/ &%

" 3
8! 9 ; 1 * 1
8! .
8! 9 ;
8! ! A
8! $. ;

8! ; * 1
%

8! %

8! ; 2 ; %

" , 6
8! / > )
8! $. >
8! > ) 1 %

8! $ 1 ) 1 %

"" &
8!! 9
8!!8=
8!! . =9+DE
8!! 9 2=9+DE )
8!! 9 2 =9+DE
8!!$.

8!! ) 8!!$ % 0
; : ; 8! ) 8! (
" 1

" 2 ) 2 2 ) 2
( 1 1

121
PLAN COMPTABLE DES ASSURANCES

" 1 2 F 2 2
( ) ; ) (

" ( ( ! !(
( # !( %

"+, 6 4
8!#8D
8!# + 1

. 8!#8&D & > 1


B %. ( 2 " ( " 8!#8
-8 &/ 2 & 2 " (
; 8$!#% " "
2 %

8!# > 1 1 %

"$!
8!$ K *
8!$8K
8!$ + )
8!$$+ 1

8!$ ; * % ; *
8 8! %

8!$8 2 %
2 ( %

8!$ ) 2 ; * ) ;
%

!
8# /
8# 8/
8#8 .
8#88.

( (
) > %

' ) ' ;
) ' (

• 8# ' ' '


• 8# 8 ' ' '
• 8#8 ' ' ' %
• 8#88 ' ' ' %

. ' ' ( " %

$ ! 7
8$ .
8$ 8. )

122
PLAN COMPTABLE DES ASSURANCES

8$ .

) ; 1 1 % <
1 (' >
%0 ; ( ( %

( ( ; % 4
2; ( ( '
%E ( ( ; ) ' )
%

8$ (8$ 8(8$

•! - ' ' ' )

•! - ' '

•! - ' ' )
%

8$ (8$ 8 8$ ' 1
" 1 %

$ !
8$8 .
8$88. ( (
8$8 .
8$8$.

< ) ? '
4K0+( '
; %

4 2 ? (
! -8 8$8 %

' 1
2 %

' ( ( %

( 1 1 ' 1 %

( ( ( ' ?
( %

! -8 ! -
' %

$ !
8$ .
8$ 8.
8$ . (
8$ .
8$ . (
8$ $.

< 8$ 1 1 %
<
' % 1 '
%

123
PLAN COMPTABLE DES ASSURANCES

' '
% 0 ( ( ' ) (
' (
%

! - ! -
' %

$"!
8$!8.
8$!$.

< 8$!8 8! 8 8! $%

! -8 &/
& ' %

2 ; :
%

!'

8-839
8- 39
8- 9 ;
8- $9 1
8- 9
8- $9
8-! 9
8-!89
8-! 9
8-! 9 ;
8-!#9 > 1
8-!$9

? %

' ' ' ?) (

• ! - ' ' ' '


• ! - ' ' '
• ! - ' ' '
• ! -! ' ' ' %

' ' ? (

• #- '
• #-
• #-
• # -! %

. ' (
# - (# - (
#- # -!%

124
PLAN COMPTABLE DES ASSURANCES

• 8

• 2
• " #
• -

' ? )
) -%

) ; :
2 %

+ 2
2
%

(
8 89

( (
" %/ *1
2 ( 2* %

88 ( 2 ( #38- &D
&% ) 2 2
; %

# *
88 9 ) *
8889 ) * "

88 888 ;
2 % 2 (
2 ( ; 1 % + ( (
!38- &D " & !38-8 &D
" &% ) 2 2 ;
%

) (
8 9

/ ) ( 8
) % 0 !3 - &D
) &% ) 2 2
; %

125
PLAN COMPTABLE DES ASSURANCES

" ) (

8! 9
8!89 ) *
8!$. 9

• ) ' (
• ) ' ( '
1 ( ) (
) B %+ 1 '
? '
) %

< ( ( ( )
) ( ) ) 2
) %

9 ( " %

%< ( (
) ' ; ( ; 1 %

)
+
8+
+
+
+
!+
$.

) ' ( ( '
) ( ' ( %4 ' (
%+ 8 8 '
%

) >
B ( 3 83%

) ' ( ('
) ( ' ( %4 ' (
%+ ' %

4 ( ( (
: %K ( 2 2 (
( ( 2 ;
%
!3$ !$ ! !$8!% 4 ( (
( 7 2 2 ( " ;
%

K ( ( 1 ( 2
" %

2
% 8% )
' ' ) ( ' (

126
PLAN COMPTABLE DES ASSURANCES

%4 ' ( %+
! ! ' %

! / )
8 .
8 . " ) 1
8 8. "
8 . "
8 . "
8!. "
8 $. " )
88+
8 0
8 0
8 0 " )
8! .
8#9 )
8$.

8 (
%

2 8
!#&+ 2 &%

8 &. " ) 1 & 2


%0 ( 2 (

" (
" ( %

2 ( () 2
! 8 &+ ) &%

2 (2 (1
2

" 88&+ & 8 &. " )


1 &
" 88 KD.
8 &+ ) 1 &%

8 8 &. "
& 8 8 &+
&%

2 ( 88 8 &0 &
8 &0 &%

+ " ) 2 2 %

8 &0 & 88
2 %

8 &0 " ) & 88 2


% 8 ) 2 2 2 %

8 ; 5 %

8! %0
* 2 2

127
PLAN COMPTABLE DES ASSURANCES

#3 !3 % 0 2
! ! 8 2 ! $ &, 2 &%

8# ) > 2 ( 2 (
) 2 ) ) ( #3 &9 )
& #3 8 &9 ) " &% + ( ( ! &,
2 ) " & ! 8 &, 2 ) " &% . 2
2 ( " %

.
$9 "

'
%0 %

4 ( )
4 ( >
4 ( 2
4 (KD.
!4 ( KD.
$4 (

) '
4
) ' ; '
4 %

' 24 :
'

" #! ' 2 '


" #! ' 2 '

' %

1 K
> %0 &4 ( > &%

:
2 %0 &4 ( &
%

: KD. %0
! &4 (KD. &%

! : () ( ( ( KD. !
" %
"
! . ( '
!8. (
! + "
! . "
!#+ '

9 ' 9+.(
( ( ( (
%%% % < ( ( (
2 %

! '
&+ &% 0 : %

128
PLAN COMPTABLE DES ASSURANCES

!8 - &. ( &
( ' '
%

!# : ) ) ' ) %%
9 ( ) 2
!# 8% 2 2 !#
# $ &/ 2 &%

$!
$ + '
$8+ ' '
$ + )
$! .
$#+
$$/

$ ' ( (

" # 8' ' '


" # ' ' '
" # ' ' ' 1 %
" -# ' ' ' %

$8 ' %+
) 8!( $8
3&K & ' %9 '

" ! # &+ & "

" # # &9 & "


%

$ &+ ) & 2
* ( ) 2 2 %0
!3 8-&6 &%

' ) '
? ' '
' ( ( ( !3 8 !3 8!
!3 8-

' ' ' *1 1 '


+%0%/% ( $ ( ' ( *
( ' (
!3 8 !3 8!%

$# : ) %

% 7
- + '
-8+ 2
- 0 ; *
- +
-#+ ' "

- ) ' ( ")
(0 ' %. 2 '
( " %

129
PLAN COMPTABLE DES ASSURANCES

-8 2 ) %

- ; ; *
' %

- ; '
' '
*1 ' % ; ' %

-# ; : )
5 ; ( ( %
-# ; %0 ( (
' ? %

K ( ( -# ; "
%

-# ; ' %

" & #

- 8 & 9
3 . (
38. (
3 =
3! A K
3$.

3 2 2 %

2 ;
2 % 2
F * %

3 38
' %4 (
) $8%

3 ) %
3! : ) K %
K
) $8%

" #
+- 7 8 9
#3 /
#38.

'
) > ' %

' ) ' ;
(

" #3 ' ' ' '


" #38 ' ' ' %

. ' ' ( " %

130
PLAN COMPTABLE DES ASSURANCES

' " #

2 ?
%

%
- 9 ( (
- 89 (
- 9
-!9 '
- $9

' (

" ! -! &/ ' ' &


) ' 1 %
" ! -! &/ 2 &
1 %
" ! -! &/ & 1
%

' (

" # -! ' ' ' '


" # -! ' ' '
" # -! ' ' ' %

% 8
& 9
- 39 2

' ( -3
! -! &/ 2 &%

2 ( -3
# -! &6 &%

131
PLAN COMPTABLE DES ASSURANCES

• 1 8

• " #

! %

-, 4
833/ 1

833 ( > 1 ( &+


&%

> %

4 > 1 ( 833
3 83 &D & 3 83 &+ " )
&%

•" ) ' '

•" ) ' '


1 () ( '
) B % + 1 ' ? '
)
' %

< ( ( ( )
) * ( ) ) ' )
* %

% ( (
) ' ; ( ; 1 %

)
8+
+
!+
$.

8( ! ( 2 (
( %

+ " ) 2 2 %

! )

132
PLAN COMPTABLE DES ASSURANCES

8 .
8 0
8 + )
8 + ) 1
8 +
8!+
8 $+ )
8! .
8#9 )
8$.

8 % (
8 &. &%

8 ( 2 (
88&+ &%

8 ) % 8 ( 2 (
) 1 %0 ( 2 (
88% 8
8 % 8 &. " &
8 !%

8! : ( 2 ( 8!%

8# 2 2 %
+ 2
2 %+ #3 - &9 ) & #3 8- &9 )
" & %0 ! - &,
2 ) & ! 8-&, 2 ) " &
2 %+ " ) 2 2 %

86
/ >
=
#+ ) *
$9 "

8 ) *
%0 ( ( 1 '
%

> ) '
( ' %0 ( (
' %

' ? ' )
' ' %0 (
' ( ' %

# ) > '
) ( (
* ( !% . ' ' (
" %

133
PLAN COMPTABLE DES ASSURANCES

5 &
+
+
E
#+ ) *
$.

' )
' '
(' (' ( %%%
%

0 1 ) %

84 ( >(
4 ( >
4 (
4 (KD.
!4 (KD.
#4 ( > ) *
$4 (

) '
4
) ' ; '
4
%

8 >( *
' '
4 ) %

> ) '
4 '
!#3 &0 > &% 0 1 K
' %

( 2 ( >
2 2 2 %

( 2 (
2 88%

! &4 (KD. &% 0


%+ KD. 1 2
' %

. 5 ! ( ) KD.(
! &4 ( KD.&%

# ) > ' >


) (
!% . ' ' ( " %

"
! . ( )
!8. ( :
! +
! . (
! . ( ) *
!$. '

< (
( ( %%% %

134
PLAN COMPTABLE DES ASSURANCES

! ) ' '
' %

!8 : ) ) '
' ) >
' %

! ) ( ( )
' %

!
( %

$!
$ / '
$8/ ) *
$ /
$ = )
$ = ( ) *
$! ,
$#/
$$/

' ' ' ( $

" '
" &4 (KD. &%

$ ( (

" ' 1 '


" $# &/ & ' '
' ) %

$8 ) * 2
!3 8%

$ ) ) '
* % 3 &K
& %

$ ) ) *
' %0 ' %

$! )
%

$# ) )
) ) ' & ) *
&%

% 7
- 9 '
-8/ '
- 0 ; ) *
- 9 )
- +
-#+ 2 "+

135
PLAN COMPTABLE DES ASSURANCES

- ) ' ( ")
%0 ' %. ' '
( " %

-8 ) ' %

- ) ; ) * ) >
* %

- &9 ) & 2 2
2 %0 ; 2
2 %

4 ( -
!3 8 &< &% < ) )
2 ( 2 % / ( (
2 !3 88&+ &%

( 2 (
!3 -% ( (
8 &. &%
!$ &9 & !$ &9
&%

- ; '
' ' *1
' % - ; ' %

-# ; : )
5 ; ( (
% -# ; %0 ( (
' ? %K (
( -# ; " %
-# ; ' %

-# &+ & ( 2 (
%+ : )
%< ( ( # ! % -#
)
2 %0 :

" ( ( 2

" 2 2 ( 2

" ( & & & &(


2 ) 2

" " " ( ( # (# 8(


# # $ ! (! 8(! ! $%

)
&9 &%

) ) )
) B ) > ' %

136
PLAN COMPTABLE DES ASSURANCES

-! ( )
3 9
3 9 (
3! 9
3#9 >
3$.

' (

• " ! - & ' & '


'

• " ! - &/ & '


' 1 ) 2 %

•" ! - &/ & ' 1


%

•" ! - &/ & ' 1


%

3 ? )

" ! - (! - (! - ! -(
;

" # - (# - (
#- #-
; %

" #
+- 8 9
#3 .
#38/

'
) > ' %

' ) ' ;
(

•" #3 ' ' ' '


•" #38 ' ' ' %

. 2 2 ( " %

137
PLAN COMPTABLE DES ASSURANCES

• "

• "

• -%

? )
) -&9
&%

%0 (
( 1 ( 1
%

)4( #
+1 ) ) '
4 ) ) '
D
$. )

) () ( 1 : ) '
1 ) ' ' %
1 ' '
%

) ) '
) ' ' %0
; %

%0 ; ' %

0 ( 1: ; ; ;8 9
A
K N
!+ 1
$.

"
! +
! 6 '

! 1 ' % 0
1 %< ? %

!
' ' ' %

138
PLAN COMPTABLE DES ASSURANCES

! '
' %0

• '
'
• ( ' %

83+ '

+ ) ) ' '
! &0 ; &%
83 ) ' 8 &0 " )
&%

3+

< 3 )
%

0 ( 8 9
A
$.

$ %

'

%-
-339

"
? %

' ' ( -33


! -! &/ &%

' ( -33 # -!
&6 &%

139
PLAN COMPTABLE DES ASSURANCES

•9 !3

•+ 2 !

•+ 2 !

•+ !

•+ !

•0 > !# %

) ) 1 (
( ( %< ( (
'
% 2 %

"
" ); %

) '
!% 0 ) ' ) '
' %

2 ( ( %+ (
2 () 2 2 2 ( 2 (
1 ( 2 2 () % + (
2 2 7
2 ) & &%

* 2 #
!3%

0 !3 %

2 !% K (
2 ! 2
! 2 ? 2 - *
2 2 %

' (
( !3(! ! %

!
! %

, ( ( !# > 2 %

( (

•9 * !3
•D ) * !38

140
PLAN COMPTABLE DES ASSURANCES

•D !3
•D 2 !3
•D !3!
•D !3$
•+ 2 !
•. 1 ! 8
•. ! !
•0 > ! !
•+ ! #
•. 2 ! $
•/ 2 ! -

8 2

•+ 2 ; !
•, ! 8
•9 !
•9 !
• .?
" ! !
•. ! $
•/ ! -%

2 (

•+ 2 !
•+ 1 !
•. ! $
•/ ! -

•D 2 !
•< ! !
•. ! $
•/ ! -

> !#3

! ) '
( ) ' %0 ( (
) ' %0
( ( &9
2 &%

E ? ; 5
' ( ( 1 ) ( '
' ) %

/ ( ' ( ) " (
1

" ' ' ' # !&


' " ; &

" ' ' ' # -#


&K ' &( # -#&K &( # -#
&K &( # -#&K &%

141
PLAN COMPTABLE DES ASSURANCES

4 ' ; ' *) 7 !
!3(! (! (! (! !#( ' !
) ( ; ' ?) %

/ ( ( (
&6 ' & # - (&6 &
# - (&6 & #- &6 &
# -%

)
!%

4 2 ( "
!3 ) 2 2 ? 2
!38(!3 (!3 (!3! !3$%

) !
&+ &%

) !
&+ &%

9 ( ; ) '
) %

) ' ' ;
' ' ' - &+
' & ' %

( 1 '
2 ) * )
' ' ' ) '
- %

+ ; ) ' (
( ) % < ) (
' ' %

9 !( (
( %

( ( (
" %

"- *
!3 9 *
!3 <
!3 8+
!3 .
!3 6
!3 9
!3 ! ,

!3 89 * "
!3 8 <
!3 88+
!3 8 . 1
!3 8 6
!3 8 9

142
PLAN COMPTABLE DES ASSURANCES

!3 8! ,
!3 8-6

!3 -9
!3 - 9
!3 -89 "

+ * 2 %

!3 &9 * & 2
% !3 (!3 8(!3 !3
% 4 (
!3 8 %

( '
!3 -( ' ) () )
) ) % ;
; %

" !$ )
" !$
" 8 %

2
!3$ %

2
8 &. & !$ %

!3 8&9 * " & ' " %


!3 8 &< & : ( ( * *
% ' ( !3 88 -!&
&% * ) !3 8 &.
1 &% < ' ? ' ( !3 8 &6 &
' %

!3 8 * 2 %
' * 2 !3 8
!3$8 !$8 %

' (
' ( ? ( !3 8! &, &%

"- < # *
!38 D ) *
!388D ) * "
!38-D )
!38- D "
!38-8D "

+ 7 ) * !8% 0
(2 ( (2 %

"- < ) (
!3 D
!3 -D )

143
PLAN COMPTABLE DES ASSURANCES

+ 7 ! %0
(* ; !3 ( 2 (
!3 - ( 2 %

"- < (
!3 3D 2

!3 3 2 ! 3 2 %
) 2 ! 3%

"-"< ) (
!3! D
!3!-D

!3!
!!% 0 ; : %

!3!-
8!% 0 ; : %

"-$< ) (
!3$ D
!3$8D "

!3$ ()

"9 !$
"9 !$
"9 !$
"E ? !$ !
"9 !$ # %

? 2 !3$ !$
!$ %

!3$8 " ()

"9 !$8
"9 !$88
"9 !$8
"9 " !$8
"9 " !$8
"E ? " !$8!
"9 " !$8# %

? 2 !3$8 !$8
!$8%

&

" ) (
! + 2
! , 2
! , 2 ) "
! $+ 2
! -, 2 )

! 8 2 "
! 8 , 2 "
! 88, 2 "

144
PLAN COMPTABLE DES ASSURANCES

! 8 , 2 ) "
! 8$+ 2 "
! 8-, 2 ) "

2 ( !
! 8 " 8 &+ ) &%

2 ( 8
88 &+ & KD.
KD. %

! 88 2 )
2 %0 -8 &+ 2 &% + ;
%

! ! 8 2 ) 2 %
0 8#&9 ) &%

! - ! 8- 2 )
#3 - #3 8- " %+ 8#&9 ) &%

" !) 4
! 8 . J 1
! 8! . (
! 8$. 1
! 8-6%6%6% 1

1 " %

2 1 2 %

? ) ? %
4 ? )
%

! 8 J ( %%% J 2
2 2 -%

( ! 8-%
K ( ( ( ( 2 ?
%

2 %

E ) > 2 (2

• ; : 1 (
2 ?) $! &, & 2
&A (KN6 +%+%9%&( 2 2
- &+ 2 &
•< ( ( : 1 ( ;
( $#%

/ 2 2 ( - $#( " ) 2
2 %

" =" ! ) &


!
! 86 "
! 4
! 9 '

145
PLAN COMPTABLE DES ASSURANCES

! 6 ) '
! !6 '
! #6 ( (
! 4 (
! 8K
! / (
! 9 (
! ,
! !+
! #<
! $.
! -6 (

< ! I! ( (
' %

< ! $
%

! - () ( ( (
( (2 )
%

" "/ 6 &


! ! 0 >
! ! 0 >
! !#0 >(
! !$0 >

! ! ) > ) ' () '

" ( * ' ( ; KD.

" ( > ( 1 )
!#&0 > &%

< ! !$ ' > ' %

P ( ' ? '
! &+ &%

> ( ) KD. (
! ! %

"+ )
! # 6
! # +
! #! +
! #$+

• 2 2
• %

4 ( ( ) (
( %%%

! # ) % ()
&= &% >

146
PLAN COMPTABLE DES ASSURANCES

) 2 * &4
&%

! # ) ( ) (
2 %%% %

2 ( (2
; %%%( ! #!%

! #$%

" $! ) &
! $89
! $ 9
! $ , '
! $! K
! $$. '

4 2
? 2 %

! $8 : 1
2 2 %

! $ ' 8! &.

! $ 2 %

2 (
! $!%

! $ ! $! ! &. ( &%

" %, &
! - / ' ' "
! -8/ '
! - / '
! - / '
! - / '
! -! / ' '
! -$/ '

2
! -

•. 8$
•9 8-
•9 2 -
•9
•.

&

" ) 3
! 0 ; >
! 0 ;
! $+ 2 ;

147
PLAN COMPTABLE DES ASSURANCES

< ; 2 )
2 %

! ; > &+
&%

! ; 2 %, ( (
! ( ; > 2 %

" .
! 8 ,
! 88,
! 8 ,
! 8$+

< 2 %

" )
! 9 ) '
! $9

) %
2 ( ) 2
> % 2
&4 " & &4 " &

! ! $ ) 2
2 %

2 ( (
%

"
! 9 0
! 8=
! 8.
! $9

4 2 8! (
2 -# &+
&%

" "!>
8 7 9
! ! 9
! !8=
! ! . =9+DE
! ! 9 2=9+DE )
! ! 9 2 =9+DE

1 2 F 2 2
( ) ; ) (
%
! ! &.?
& %

" $! )
! $89 ;
! $! 4

148
PLAN COMPTABLE DES ASSURANCES

! $$.

! $!
* %

" %,
! -8/
! - /
! - /
! - / )
! -! /
! -$/

" (
2 1 )
2 % (8$(8- -%

+ 2 2
( (%%% %

" ) & ) (
! +
! 80 >
! +
! #.
! $+ 2

; : ! 8) ! $% 0
2 2 %

" ) 4 ) (
! + 2 ;
! 9
! #. 1
! $+ 1

< ; 2 )
2 %

" $! ) ) (
! $ Q
! $89
! $ 9
! $! K
! $$.

4 2
* 2 ) 2 1 %

! $8 : 1
2 2 2 )
%

! $ 2 %

2 (
! $!%

149
PLAN COMPTABLE DES ASSURANCES

! $ ! $! ! &. ( &%

" %, ) (
! - /OK ' "
! -8/OK
! - /OK
! - /OK
! - /OK
! -! /OK '
! -#/OK
! -$/OK

! -#
2 1 2
2 % (8$(8-( -( -%

1 %4
) 2
2 %

" <
! 8D
! D
! D 1
! $D

! () ( 2
2 ) 2 %K (
! &D 1 & )
% 9 8 8$

" "'
! ! < '
! !$<

) ; 2 %4
( ( ) )
2 ; %

" $! )
! $ 9
! $86 ' > ' >
! $ 9
! $ +
! $! / (
! $$.

! $ ) ) 2 %

< ! $8 2 > >


%

2 ! $%

! $ * 1 %

" %,

150
PLAN COMPTABLE DES ASSURANCES

! - /
! - /
! - /
! -! /
! -$/

! - 2 2
2 ? %

"+-/ 6
!#3 0 >
!#3 0
!#3$6 1 >

!#3 F 2 > 2 %

!#3 ) 2 %

!#3$ 1 2 > 2 > 2


%

0 2 >
! $

151
PLAN COMPTABLE DES ASSURANCES

•9 #3

•9 2 #

•9 2 #

•9 #

•9 #

: ) (
2 ( ( ( %

( ( 2 " ; (
( %

" :
"
" : ) >
" %

2 1
#3(# #%

: ) (
) 2 ( %

!
#3%

) #3
!3%

( (

•9 #3
•D #38
•< ' #!
•. ' #$
•6 ' #-

8 2

•6 #8
•N #
•9 #
• .? " #!
•0 ; #$

152
PLAN COMPTABLE DES ASSURANCES

•6 K #-

•9 2 #
•0 ; #
•. #$
•6 K #-

•9 ' #
•< ' #!
•. #$
•6 K #-

9 ( () 2 ( ; ) 2 %

C %< ( ( )
2 2 2 %4 () >

• ' (
2 2 2 #388&D
& #3 2
- G9 2 H

• 2 2 2 ? 2 ( ?
2 2 8# G9 ) H
2 %

9 #( (
( %

" ) " 2
%

#3 ( (
%

".

" ? (
" (
" ) ( 2
" ) 2 %

) ) " ) 2 2 %

( ' '
' ' ( ( (;
' ) 1 ) 1 %

2 ( "
( ( %

153
PLAN COMPTABLE DES ASSURANCES

")" '
1 ) ( ; 1
' ( ;
' %

() ' ' () (
( ' ( (
%

' ; ' ' )


83 (
' ( ) '
%K ( ( ' (
%

8" +

" ?
" )
" )
"

+-
#3 9
#3 9
#3 89
#3 + F
#3 9 )
#3 .?
#3 $9
#3 -.

#3 89 "
#3 8 9 "
#3 8 + F "
#3 8 9 ) "
#3 8 .?
#3 8! 6
#3 8-. "

#3 -9
#3 - 9 "
#3 -89 "

**+,-./0*120

2 ( #3
#3 %

#3 ) 2
%

#3 ? ) * )
%< ( 2 ( #3 %

#3 $
1) %

#3 - 2 2 )
%

154
PLAN COMPTABLE DES ASSURANCES

= G H )
2 2 %

' ) 8#%

**+,-./0*.3. 120

2 ( #3 8
#3 8 %

#3 8 ) 2 %
) #3 -%

#3 8 ? ) * )
%< ( 2 ( #3 8 %

> #3 8 %

!3 8!

! #! &4 &%

#3 8- 2 2 )
%

= G H )
2 2 %

? )
; #3 &? &%

' ) #3 8- 8#%
+ " ) 2 2 %

0**23.*0.,4-**+,-./0

#3 -
%

#3 - ) #3 - ! #3 -8 ) #3 -8! "
% #3 - - #3 -8-
" %

+- < (
#388D "
#38-D "

! %
&
+ "' &
#! < ' : '
# !$< ' :

< 2 )
2 ) 2 %
&4 ( ) & %

+ $! &
#$ 9 :

155
PLAN COMPTABLE DES ASSURANCES

#$ + 2
#$ / 2
# $$. '

+ 2 ?
2 %

#$ : %

#$ 2 : % 9 (
: %

#$ 2 %

+% & ? )
#- 6 ' "
# -86
#- 6
#- 6
#- 6
# -! 6 '
# -#K '
# -$6

2 # - (# -8 #-
2 8$

( ( ? ) %

< ! -( (
( ?( # - (# - # -!%
2 ( 2
%

9 # -#( ? ( ( 2 2
( 2 ( 2
%

2 2 ) +9+ 2
# -#% 0 2
2 ) 2 * %%% %

0 2 ) * 2
; ( (
%

&
+
#8 6
# 886
#8 6
#8 6 ;
#8 6 >
# 8#0 ; > 1
# 8$9

#8 * ) 2 %

156
PLAN COMPTABLE DES ASSURANCES

# 88 2 %
$ &. ) &% ; )
2 ) - G ; * H%

#8 %+ ; :
# 88%

# 8 (# 8 (# 8! # 8# ; 2 % ;
% ;
) 2 ) - G ; *
H%

+ : )
# N ) '
# $N

+ ) 2 %
2
2 ? 2 %

+
# 9 0
# 8=
# .
# $9

+ %

4 2 -# &+
&% + )
2 %0 :

" ( ( 2

" 2 2 ( 2

" ( G H G H(
2 ) 2

" " " ( ( # (# 8(


# # $ ! (! 8(! ! $%

+ "!>
8 7 9
#! 9
# !8K ) =9+DE
#! D ) =9+DE
#! 9 2=9+DE )
#! 9 2 =9+DE

1 2 F 2 2 )
( ) ; ) (
%
" # ! &.?
&%

+ $/ 3
#$ 0 ;
#$ 6 )
# $! 4

157
PLAN COMPTABLE DES ASSURANCES

# $$0 ;

#$ ( ( ; ; * (
1 %

#$ ( ( ) %

# $! ; 2 2 2 1 ( (
2 %

+% ) ?1 )
# -86
#- 6
#- 6
#- 6
# -! 6
# -#K
# -$6

2 # -8
8$!%

9 ( ? ( () %

< ! -( (
?( # - (# - (# - # -!%

# -# ? ( ( 52 2
( 2 (
% 2 2 ) +9+ 2
# -#%

# -# ( ( )
1 F 5 ( " ; ( %

+ & ) (
# 6
# 6
# !0 ' ;
# $9

# #
8 I8 %

# ! ( () *
' ; %< ( (' ' %<
' ( ; ) ' )
' %

+ / 3 ) (
# 86
# N
# #0 ;
# $0 ;

158
PLAN COMPTABLE DES ASSURANCES

+ 8 %

+ $! ) (
#$ Q
#$ 9
# $! K
# $$.

2 ( ( #$
# $!%

#$ ) %
# $! " ) 2
% ! G. (
H%

+% ) ( ?1 )
#- 6
# -86 1
#- 6
#- 6
#- 6
# -! 6
# -#K
# -$6

+
# 89
# 9
# 9 1 /
# $9

# ) %

K ( # )
8 8$

+ "' (
#! < ' : '
# !$< ' :

< 2 (
( 2 % "
&4 ( ) H ) %

05,2*0*+,*+610.723.*8 2.10*72**090.7
# ##6 ' : '
# #$6 '

+ ) '
-&< ' &

+ $!
#$ 9 :
# $8/ 1 ' > ' >
#$ 6

159
PLAN COMPTABLE DES ASSURANCES

# $! / ( :
# $$.

#$ 2 %

< # $8 1 > >


2 4 2 %

#$ ?)
! $8 ! $ %

+% ?1 )
#- 6
#- 6
#- 6
# -! 6
# -#K
# -$6

#- ) # -(# - # -%

160
PLAN COMPTABLE DES ASSURANCES

• $3
• $8
• 6 > $!
• 6 1 > $$

) 7 + 9
+ +9+ %

(
$3 36
$3836 "

$3 3 !3(! ! #3(
# # % $3 3
%

$383 !3(
! !
#3(
# # " % $3 3
" %

!
$8 36
$8836

2 ! # 2
! # %

)
$!336 >

> 1 $3 3($3 8($8 3 $883% 0 )


" %

$!33 ) > #3(# (# (#


# !3(! (! (! ! %0 ) >
%

% )
$$336 1 >

1 > 1 $!33 !#3G0 >


H%

$$33 1 >
%0 > %

$$33
• - G 2 H
• --G 2 H %

161
PLAN COMPTABLE DES ASSURANCES

'(

* %

*
2 *
* %

( ( %

*
"
* %

2 " (
) 2 %

+ -& * &%

* ( (

" -3
" 2 * -

; 2 2 %

%-" ) )
-3! + 2
-3! +
%-+ )
-3# 9 2
-3# 9

' & :

%" )
-! .
- !8. "

" )
, 2 %%%
" 2 (? ( () > %

) *
2 1 ? ( > ( )
) %

(2 ( " 2 (
" ( 2 %

%+

162
PLAN COMPTABLE DES ASSURANCES

-# .
- #8. "

" ( (
1 2 %

163
PLAN COMPTABLE DES ASSURANCES

" >
" : ")"
" 4K0+ %%% %

2 %

; ;
%

" 1 >

" 1 2

" 1 ) 2 2 :
"

" 1 %

(
+

"9 3 &6 & 3 )3 $

"9 3 8G6 '


. H 3 8 ) 3 8-

"9 3 G6 '
. H 3 8) 3 -

"9 3 G6 H 3 8) 3 #

"9 3 G6 H 3 ) 3 -%

. 2 2 (2 ) 2
2 %

/ ; ( ( 2
%

(! )
+

"9 38 G+ > H 38 ) 38 $%

"9 388G+ > ' H 388 ) 388-%

"9 38 G+ > ' H 38 8 )


38 -%

"9 38 G+ > H 38 8 )
38 #%

"9 38 G+ > H 38 ) 38 -%

164
PLAN COMPTABLE DES ASSURANCES

. > 2 (2 2
> %

+ (2 %

(
- 5 8 9
3 =
3 -+

3 2
%

3 - ) %

- 5 8 9
3 =
3 -+

3 2
%

3 - ) %

- 5
3 + " "
3 -+ "

+ 3 3 -( )
2 24K0+ %

- "5
3! + " "
3 !-+ "

4 1 3 ( ( ( 3! 3 !- )
2 ( (
24K0+ %

2 "
2 %

- $! (
3- =
3 $-+ "

+ ) 2 ) 2 %

(
- !
3 . (
3 -/

- <
3 83+ "D )

165
PLAN COMPTABLE DES ASSURANCES

3 83 ) %

3 4 1
3 -/ 1

-
3 4 ' '
3 -/ ' '

-" 3
3 ! 9;
3 !-/ ;

- $!

3$ .
3 $-/

+ ) 2 ( ( 2 %

+ ) 2
%

( <

- ! @
3 . ( :
3 -+ ( :

- <
3 83D

- 0
3 A '
3 -+ '

-" @
3! 4
3 !-+

-+ @
3# E
3 #89 '
3 #-+ :

- $! @
3$ . :
3 $-+ :

+ ( : 2 ?
2 " %

+ ) %

166
PLAN COMPTABLE DES ASSURANCES

(
-" 7 #
3! 6 " )
3! -/ " )

-" @
3! 4 :
3! -+ :

3! 3! - ) * ) )
> ? 2) %

3! 3! - 2 2 :
? " %

: 1 * 2 *
%

(
3# ! 9
3#8! 9 2
3# 89
3# 6
3# + '
3# 8/ 1
3#
3# K ".
3# K "9
3#!39
3#! + 2
3##39
3## 2

+ 2 1 "- ( ( (
; (2 ( 2 ( 2
1 ( 2 %

. ( ( ( 3#G+ H%

(
-$ ! &
3$ .
3$ -+

167