[...] insignifiante, laquelle a été déduite de la provision pour fluctuation de sinistralité, conformément aux dispositions réglementaires [...] paperjam.lu
[...] which was deducted from the provisions for fluctuations in the claims rate, in line with the regulations for reinsurance companies.

taux de sinistralité => loss ratio

Crédit pour traités de réassurance en excédent de perte - Crédit pour provision pour fluctuation des sinistres // Net capital for life insurance = Gross capital for life insurance

https://www.linguee.com/french-english/translation/provision...


The equalization provision shall comprise any amounts set aside in compliance with legal or administrative requirements to equalize fluctuations in loss ratios in future years or to provide for special risks. ... is necessarily limited and therefore justifies higher provisioning rates on account of significant fluctuations in loss.

EUR-Lex Access to European Union law - Europa EU
https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32...
Expand all .... the cover granted will compulsorily include benefits linked to prevention and to ... The constitution of a technical equalisation provision (16) is provided for in ... to equalise fluctuations in loss ratios in future years or to provide for special ... provided for originally, which could result from risks of loss (amounts and ...

--------------------------------------------------
Note added at 17 mins (2019-04-25 21:30:00 GMT)
--------------------------------------------------

Rules on the setting up and valuation of technical provisions can be found both in the
IAD and in the prudential directives. Whereas in life assurance the most important regulations
on technical provisions are included in art. 17 of the directive 79/267/EEC, in non-life insurance
prudential directives refer to the IAD as regards the establishment and valuation of technical
provisions. However, the calculation of the equalisation provision is regulated in directive
73/239/EEC.
https://www.knf.gov.pl/knf/pl/komponenty/img/Technical_Provi...

--------------------------------------------------
Note added at 17 mins (2019-04-25 21:30:28 GMT)
--------------------------------------------------

https://www.agefi.lu/mensuel/Article.asp?NumArticle=3460

--------------------------------------------------
Note added at 13 days (2019-05-09 05:44:46 GMT) Post-grading
--------------------------------------------------

Thank you all.