{"id":661,"date":"2025-07-24T05:44:42","date_gmt":"2025-07-24T05:44:42","guid":{"rendered":"https:\/\/jurantiel.com\/accueil\/?p=661"},"modified":"2025-07-24T05:44:42","modified_gmt":"2025-07-24T05:44:42","slug":"provisions-mathematiques","status":"publish","type":"post","link":"https:\/\/jurantiel.com\/accueil\/provisions-mathematiques\/","title":{"rendered":"Provisions math\u00e9matiques\u00a0"},"content":{"rendered":"<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-top-right\"><a href=\"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/posts\/661?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/jurantiel.com\/wp-content\/plugins\/pdf-print\/images\/pdf.png?w=720&#038;ssl=1\" alt=\"image_pdf\" title=\"View PDF\" \/><\/a><a href=\"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/posts\/661?print=print\" class=\"pdfprnt-button pdfprnt-button-print\" target=\"_blank\" ><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/jurantiel.com\/wp-content\/plugins\/pdf-print\/images\/print.png?w=720&#038;ssl=1\" alt=\"image_print\" title=\"Print Content\" \/><\/a><\/div>\n<p class=\"\"><em>www.jurantiel.com, Par <strong>OMBOLO MENOGA Pierre Emmanuel<\/strong><\/em><\/p>\n\n\n\n<p class=\"\">C\u2019est la diff\u00e9rence entre les valeurs actuelles des engagements respectifs pris par l\u2019assureur et les assur\u00e9s, calcul\u00e9e suivant des formes math\u00e9matiques. En pratique, elles correspondent \u00e0 la constatation comptable des engagements de l&#8217;assureur qui a en amont \u00e9mis et encaiss\u00e9 par avance des primes ou cotisations, lesquelles doivent \u00eatre gard\u00e9es en r\u00e9serve (provisionn\u00e9es), car non destin\u00e9es \u00e0 des d\u00e9penses pour des prestations exigibles ou pouvant \u00eatre exig\u00e9es au cours de l&#8217;ann\u00e9e inventori\u00e9e. Les sommes correspondantes doivent \u00eatre capitalis\u00e9es (juxtaposition des \u00e9l\u00e9ments financier et viager) en vue de permettre l\u2019ex\u00e9cution de la prestation promise en cas de r\u00e9alisation du risque assur\u00e9 durant les ann\u00e9es suivantes ou au terme du contrat. Elles doivent \u00eatre comptabilis\u00e9es au passif du bilan de l&#8217;assureur. Il faut ajouter que le contractant de l\u2019assureur-vie dispose d\u2019un droit de cr\u00e9ance sur la provision math\u00e9matique qu\u2019il peut faire valoir par rachat, r\u00e9duction, nantissement ou avance sur police.<\/p>\n\n\n\n<p class=\"has-text-align-right\">Par <strong>OMBOLO MENOGA Pierre Emmanuel<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>www.jurantiel.com, Par OMBOLO MENOGA Pierre Emmanuel C\u2019est la diff\u00e9rence entre les valeurs actuelles des engagements respectifs pris par l\u2019assureur et les assur\u00e9s, calcul\u00e9e suivant des formes math\u00e9matiques. En pratique, elles correspondent \u00e0 la constatation comptable des engagements de l&#8217;assureur qui a en amont \u00e9mis et encaiss\u00e9 par avance des primes ou cotisations, lesquelles doivent \u00eatre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-661","post","type-post","status-publish","format-standard","hentry","category-le-vocabulaire"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/posts\/661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/comments?post=661"}],"version-history":[{"count":1,"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/posts\/661\/revisions"}],"predecessor-version":[{"id":662,"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/posts\/661\/revisions\/662"}],"wp:attachment":[{"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/media?parent=661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/categories?post=661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jurantiel.com\/accueil\/wp-json\/wp\/v2\/tags?post=661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}