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FranceSidoni

No PREC for renewed health contracts starting 1 January, CNCC says

CNCC (EC 2026-13): no PREC at 31 December for tacitly renewed health contracts effective 1 January; book any proven shortfall as Autres provisions techniques.

By Taxxa AI OyPublished 2 October 2026

Accounting & Reporting Legal & Corporate

A Livre II mutual may not book a provision pour risques en cours at 31 December for health contracts whose renewed cover starts on 1 January.Cncc The CNCC Commission des études comptables (EC 2026-13, October 2026) answers a mutual offering one-year calendar-year collective health contracts renewed by tacit reconductionCncc, the renewal being acquired before the 31 December N closeCncc with the renewed contracts taking effect on 1 January N+1Cncc: no PREC computed from the N and N-1 claims-to-premiums ratio belongs in the N accounts for those contractsCncc.

The ANC settled the scope question in its President's letter of 22 September 2025, carried as infra-regulatory guidance under article 143-7 of règlement ANC n° 2015-11: only contracts whose insurance guarantees take effect before the closing date enter the PREC computation perimeter for the yearCncc. The ANC College, at its 5 September 2025 session, reasoned from coherence with the provision pour primes non acquises — premiums for tacitly renewed contracts effective 1 January are booked at the guarantee start date, which is the recognition trigger under article 337-5 — and from homogeneous treatment of direct and reinsurance business. Premiums for year N+1 under tacitly renewed contracts are therefore booked on 1 January N+1 and excluded from the N-year PREC computation under article 143-7Cncc.

The PREC itself covers, for all contracts in force, the claims and related costs for the period between the inventory date and the first premium date allowing revision (or the contract term) to the extent not covered by the PPNACncc, calculated per article 143-7 from two years of claims and administration and acquisition costs against gross premiums issuedCncc. A bare ratio of benefits paid to premiums collected over N and N-1 does not follow that method.Cncc

That is not the end of the analysis. If, at the close and after examining the coverage of all the mutual's commitments, technical provisions as a whole prove insufficient, the mutual must book the shortfall as « Autres provisions techniques »Cncc — the non-exhaustive line the EU insurance-accounts directive of 19 December 1991 provides, beyond the limitative lists of articles R. 343-7 and R. 343-8 of the code des assurances. The P/C ratio only reflects the technical margin earned over the elapsed period and cannot alone, without further analysis, establish the sufficiency of technical provisions overallCncc, though it remains an indicator in that review. Technical provisions must in any event suffice for the full settlement of commitments to insureds, subscribers, beneficiaries and reinsureds under article R. 343-1 of the code des assurances and article 141-1 of règlement ANC n° 2015-11.Cncc

Legal basis: CNCC, Commission des études comptables, EC 2026-13 (October 2026); ANC President's letter of 22/09/2025 under article 143-7 of règlement ANC n° 2015-11; code des assurances, articles R. 343-1, R. 343-7 and R. 343-8; règlement ANC n° 2015-11, articles 141-1, 143-7 and 337-5.

Exclude tacitly renewed contracts effective 1 January N+1 from the N-year PREC and test any overall shortfall for Autres provisions techniques.

Sources

COMPTES ANNUELS