Conclusion :
En guise de conclusion, on note que nous avions traité
au terme de notre sujet les provisions pour sinistres à payer au titre
des sinistres automobile corporels. Des telles provisions représentent
l'un des composantes d'une notion plus large caractérisant
l'activité d'assurance qui s'appelle les provisions
techniques. Ces provisions se composent en outre, de provisions
mathématiques, provisions pour primes non acquises, provisions
d'égalisation ou d'équilibrage, provisions pour participations et
ristournes... .
Alors, quelles sont les spécificités juridiques
et comptables des dites provisions ?
ANNEXES
Tableau de conversion des rentes :
Décret n° 2007-1871 du 17 juillet 2007
Valeur initiale de un dinar de rente viagère
payable à terme échu
|
Valeur d'un dinar de rente (Femmes)
|
|
Valeur d'un dinar de rente (Hommes)
|
|
|
Age
|
Mensuelle d'inventaire
|
|
Age
|
Mensuelle d'inventaire
|
|
1
|
27,5502
|
|
1
|
26,77833
|
|
2
|
27,5502
|
|
2
|
26,77833
|
|
3
|
27,5502
|
|
3
|
26,77833
|
|
4
|
27,5502
|
|
4
|
26,77833
|
|
5
|
27,5502
|
|
5
|
26,77833
|
|
6
|
27,5502
|
|
6
|
26,77833
|
|
7
|
27,5502
|
|
7
|
26,77833
|
|
8
|
27,5502
|
|
8
|
26,77833
|
|
9
|
27,5502
|
|
9
|
26,77833
|
|
10
|
27,5502
|
|
10
|
26,77833
|
|
11
|
27,5502
|
|
11
|
26,77833
|
|
12
|
27,5502
|
|
12
|
26,77833
|
|
13
|
27,5502
|
|
13
|
26,77833
|
|
14
|
27,5502
|
|
14
|
26,77833
|
|
15
|
27,5502
|
|
15
|
26,77833
|
|
16
|
27,5502
|
|
16
|
26,77833
|
|
17
|
27,39386
|
|
17
|
26,60767
|
|
18
|
27,23315
|
|
18
|
26,43491
|
|
19
|
27,06747
|
|
19
|
26,25868
|
|
20
|
26,89704
|
|
20
|
26,0792
|
|
21
|
26,72151
|
|
21
|
25,89533
|
|
22
|
26,54087
|
|
22
|
25,707707
|
|
23
|
26,35545
|
|
23
|
25,51391
|
|
24
|
26,16417
|
|
24
|
25,31452
|
|
25
|
25,96765
|
|
25
|
25,10868
|
|
26
|
25,76543
|
|
26
|
24,89615
|
|
27
|
25,55703
|
|
27
|
24,67618
|
|
28
|
25,34323
|
|
28
|
24,44946
|
|
29
|
25,12235
|
|
29
|
24,21408
|
|
30
|
24,89548
|
|
30
|
23,97129
|
|
31
|
24,66222
|
|
31
|
23,72042
|
|
32
|
24,42221
|
|
32
|
23,46155
|
|
33
|
24,17531
|
|
33
|
23,19452
|
|
34
|
23,92162
|
|
34
|
22,91963
|
|
35
|
23,66034
|
|
35
|
22,63655
|
|
36
|
23,39109
|
|
36
|
22,34489
|
|
37
|
23,11557
|
|
37
|
22,04622
|
|
38
|
22,83175
|
|
38
|
21,73929
|
|
39
|
22,53978
|
|
39
|
21,42397
|
|
40
|
22,24017
|
|
40
|
21,10139
|
|
41
|
21,9327
|
|
41
|
20,77129
|
|
42
|
21,61679
|
|
42
|
20,43379
|
|
43
|
21,2935
|
|
43
|
20,08916
|
|
44
|
20,96159
|
|
44
|
19,73752
|
|
45
|
20,62063
|
|
45
|
19,37799
|
|
46
|
20,2715
|
|
46
|
19,01178
|
|
47
|
19,91448
|
|
47
|
18,63955
|
|
48
|
19,54896
|
|
48
|
18,26067
|
|
49
|
19,17614
|
|
49
|
17,87643
|
|
50
|
18,79353
|
|
50
|
17,48507
|
|
51
|
18,4036
|
|
51
|
17,08869
|
|
52
|
18,00571
|
|
52
|
16,68724
|
|
53
|
17,60033
|
|
53
|
16,28114
|
|
54
|
17,18736
|
|
54
|
15,87048
|
|
55
|
16,7666
|
|
55
|
15,45512
|
|
56
|
16,34027
|
|
56
|
15,03764
|
|
57
|
15,90678
|
|
57
|
14,61613
|
|
58
|
15,46664
|
|
58
|
14,19167
|
|
59
|
15,02057
|
|
59
|
13,76519
|
|
60
|
14,57034
|
|
60
|
13,33783
|
|
61
|
14,1156
|
|
61
|
12,90951
|
|
62
|
13,65756
|
|
62
|
12,48143
|
|
63
|
13,19531
|
|
63
|
12,05312
|
|
64
|
12,73156
|
|
64
|
11,62642
|
|
65
|
12,26526
|
|
65
|
11,20084
|
|
66
|
11,79904
|
|
66
|
10,7784
|
|
67
|
11,33248
|
|
67
|
10,35868
|
|
68
|
10,86693
|
|
68
|
9,94275
|
|
69
|
10,40399
|
|
69
|
9,53202
|
|
70
|
9,94451
|
|
70
|
9,12697
|
|
71
|
9,48819
|
|
71
|
8,72699
|
|
72
|
9,03747
|
|
72
|
8,3342
|
|
73
|
8,59317
|
|
73
|
7,94915
|
|
74
|
8,15509
|
|
74
|
7,571
|
|
75
|
7,72672
|
|
75
|
7,20298
|
|
76
|
7,30689
|
|
76
|
6,84347
|
|
77
|
6,89653
|
|
77
|
6,49298
|
|
78
|
6,49863
|
|
78
|
6,15394
|
|
79
|
6,11137
|
|
79
|
5,82455
|
|
80
|
5,73763
|
|
80
|
5,50686
|
|
81
|
5,37718
|
|
81
|
5,20067
|
|
82
|
5,03042
|
|
82
|
4,90556
|
|
83
|
4,69745
|
|
83
|
4,62195
|
|
84
|
4,37985
|
|
84
|
4,35144
|
|
85
|
4,13219
|
|
85
|
4,09141
|
|
86
|
3,80278
|
|
86
|
3,84412
|
|
87
|
3,53176
|
|
87
|
3,6081
|
|
88
|
3,27564
|
|
88
|
3,38358
|
|
89
|
3,03347
|
|
89
|
3,16946
|
|
90
|
2,80524
|
|
90
|
2,96618
|
|
91
|
2,58932
|
|
91
|
2,7722
|
|
92
|
2,38326
|
|
92
|
2,58575
|
|
93
|
2,18438
|
|
93
|
2,40534
|
|
94
|
1,99728
|
|
94
|
2,23445
|
|
95
|
1,81998
|
|
95
|
2,07208
|
|
96
|
1,65187
|
|
96
|
1,9164
|
|
97
|
1,49426
|
|
97
|
1,768
|
|
98
|
1,34645
|
|
98
|
1,62764
|
|
99 et plus
|
1,20699
|
|
99 et plus
|
1,49472
|
|
|
