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Review pending. Every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; read from the page image) (17 October 2026). Independent review has not yet been carried out, and these pages are not indexed.AI-assisted source check done; independent review pending; not indexed. About the review

ASTREE

AST · Bourse de Tunis · Company statements

On this page
Company details
Legal name
Compagnie d'Assurances et de Réassurances ASTREE
Listing
AST on the Bourse de Tunis, active · ISIN TN0003000452 (observed 2026-10-08)
Sector
Not classified (our classification from the stated principal activity)
Financial year ends
31 December

Overview

Year ended 31 December 2025 · audited financial statements, final status not established · source

Read with these figures

  • Audited financial statements not confirmed as final. The published copy is unsigned. The FY2025 figures come from it.
Full wording and sources

  • Audited financial statements for 2025: final status not established

    The exchange's published notice reproduces the rapport général (opinion PDF p46) dated 'Fait à Tunis, le 30 avril 2026', closed with the typeset firm and partner names (FINOR, Karim Derouiche; Les Commissaires aux Comptes Associés MTBF, Ahmed Sahnoun) and no signature (PDF p51, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' (PDF p1) and note 10 says they were authorised for publication by the Conseil d'Administration, without a date (PDF p34).

    Source: Avis des sociétés — Etats financiers, Compagnie d'Assurances et de Réassurances - ASTREE, arrêtés au 31 décembre 2025 (dated 2026-04-30)

  • Audited financial statements for 2024: final status not established

    The exchange's published notice reproduces the rapport général (opinion PDF p43) dated 'Fait à Tunis, le 28 Avril 2025', closed with the typeset firm and partner names (La Générale d'Audit et Conseil, Selma Langar; FINOR, Karim Derouiche) and no signature (PDF p49, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' (PDF p1) and note 10 says they were authorised for publication by the Conseil d'Administration, without a date (PDF p33).

    Source: Avis des sociétés — Etats financiers, Compagnie d'Assurances et de Réassurances - ASTREE, arrêtés au 31 décembre 2024 (dated 2025-04-28)

  • PRNV11 Primes émises et acceptées

    TND 136 million

    135,795,829 TND units · p4

    +4.9% vs 2024

    Non-life gross premiums written and accepted, printed 'PRNV11 Primes émises et acceptées' (p4). No total-premiums line is printed; life and non-life are shown separately.

  • PRV11 Primes émises et acceptées

    TND 86.4 million

    86,356,595 TND units · p5

    +13.2% vs 2024

    Life premiums written and accepted, printed 'PRV11 Primes émises et acceptées' (p5).

  • RTNV Résultat Technique de l'Assurance Non Vie

    TND 16.9 million

    16,910,531 TND units · p6

    +8.8% vs 2024

    Printed 'RTNV Résultat Technique de l'Assurance Non Vie' (p6).

  • RTV Résultat Technique de l'Assurance Vie

    TND 16.8 million

    16,771,399 TND units · p6

    −1.1% vs 2024

    Printed 'RTV Résultat Technique de l'Assurance Vie' (p6).

  • Résultat net après modifications comptables :

    TND 34.8 million

    34,769,144 TND units · p6

    +20.0% vs 2024

    Printed 'Résultat net après modifications comptables' (p6).

  • Total assets

    TND 881 million

    881,075,424 TND units · p2

    +7.7% vs 2024

    Printed 'Total de l'Actif' (p2).

Large amounts are rounded for reading (TND million / billion / trillion); exact figures as printed are under each amount and in the tables. No currency conversion.

Financial statements

Exact figures as printed. Each column comes from one filing; labels are as printed in the newest filing. Amounts in TND units unless the row says otherwise; brackets are negative.

† from a supplementary filing for the same year · ‡ signed audited statements preferred over a disputed figure · “–” is a printed dash, explained below the table

Column sources

  • FY2025 — audited financial statements, final status not established; reported for the year · source
  • FY2024 — audited financial statements, final status not established; comparative in the FY2025 filing · source
  • FY2023 — audited financial statements, final status not established; comparative in the FY2024 filing · source
    • Audited financial statements for 2024: final status not established. The exchange's published notice reproduces the rapport général (opinion PDF p43) dated 'Fait à Tunis, le 28 Avril 2025', closed with the typeset firm and partner names (La Générale d'Audit et Conseil, Selma Langar; FINOR, Karim Derouiche) and no signature (PDF p49, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' (PDF p1) and note 10 says they were authorised for publication by the Conseil d'Administration, without a date (PDF p33).

Income statement

Income statement, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
PRNV1 Primes acquises1 134,866,495 129,421,579 119,742,360
PRNV11 Primes émises et acceptées2 135,795,829 129,492,844 122,377,498
PRNV12 Variation de la provision pour primes non acquises3 (929,334) (71,265) (2,635,138)
PRNT3 Produits de placements alloués, transférés de l'état de résultat4 24,200,935 21,344,326 18,666,077
PRNV2 Autres produits techniques5 152,288 16,581 220,538
CHNV1 Charges de sinistres6 (114,745,788) (112,685,892) (99,906,038)
CHNV11 Montants payés7 (106,656,099) (91,757,398) (78,031,898)
Sinistre Régles8 (92,453,825) (78,411,061) (67,397,525)
Frais de Gestion9 (14,202,274) (13,346,338) (10,634,373)
CHNV12 Variation de la provision pour sinistres10 (8,089,689) (20,928,494) (21,874,140)
CHNV2 Variation des autres provisions techniques11 (550,495) (4,636) (277,381)
CHNV3 Participation aux bénéfices et ristournes12 (3,954,507) (1,915,671) (3,978,652)
CHNV4 Frais d'exploitation13 (18,305,780) (16,029,696) (15,412,303)
CHNV41 Frais d'acquisition14 (11,644,566) (11,031,661) (9,914,797)
CHNV42 Variation du montant des frais d'acquisition reportés15 179,881 502,768 330,311
CHNV43 Frais d'administration16 (18,969,673) (17,424,690) (15,850,957)
CHNV44 Commissions reçues des réassureurs17 12,128,578 11,923,886 10,023,139
CHNV5 Autres charges techniques18 (4,752,617) (4,604,881) (2,766,523)
CHNV6 Variation de la provision pour égalisation & équilibrage19 –20 –20 (1,505,484)
PRV1 Primes21 86,356,595 76,303,157 69,771,470
PRV11 Primes émises et acceptées22 86,356,595 76,303,157 69,771,470
PRV2 Produits de placements23 23,557,544 24,917,084 25,686,977
PRV21 Revenus des placements24 20,287,089 22,850,180 23,172,081
PRV23 Reprise de correction de valeurs sur placements25 1,215,910 1,215,283 990,865
PRV24 Profits provenant de la réalisation des placements26 2,054,545 851,621 1,524,031
CHV1 Charge de sinistres27 (42,835,072) (163,651,462) (33,748,622)
CHV11 Montants payés28 (42,843,245) (163,420,948) (35,411,820)
Sinistre Réglés29 (42,125,558) (163,021,135) (34,796,756)
Frais de Gestion30 (717,687) (658,394) (615,064)
CHV12 Variation de la provision pour sinistres31 8,173 (230,514) 1,663,198
CHV2 Variation des autres provisions techniques32 (37,837,699) 88,557,393 (34,049,089)
CHV21 Provisions d'assurance vie33 (38,076,296) 88,500,747 (33,940,960)
CHV22 Autres provisions techniques34 238,597 56,646 (108,130)
CHV3 Participation aux bénéfices et ristournes35 (1,022,667) 1,268,889 (2,651,389)
CHV4 Frais d'exploitation36 (8,710,732) (8,090,910) (8,266,050)
CHV41 Frais d'acquisition37 (7,794,334) (7,383,692) (7,476,674)
CHV42 Variation du montant des frais d'acquisition reportés38 296,125 360,357 17,762.909
CHV43 Frais d'Administration39 (1,198,615) (1,073,210) (956,837)
CHV44 Commissions reçues des réassureurs40 (13,909) 5,636 149,699
CHV5 Autres charges techniques41 (1,360,251) (787,774) (759,566)
CHV9 Charges des placements42 (1,376,318) (1,565,514) (1,423,515)
CHV91 Charges de gestion des placements, y compris les charges d'intérêts43 (1,138,382) (854,699) (787,347)
CHV92 Correction de valeur sur placements44 (183,023) (316,494) (350,909)
CHV93 Pertes provenant de la réalisation des placements45 (54,913) (394,322) (285,259)
RTNV Résultat Technique de l'Assurance Non Vie46 16,910,531 15,541,709 14,782,595
RTV Résultat Technique de l'Assurance Vie47 16,771,399 16,950,863 14,560,216
PRNT1 Produits des placements Assurance Non Vie48 40,266,438 35,701,976 31,466,266
PRNT11 Revenus des placements49 34,676,315 32,606,800 28,385,545
PRNT13 Reprise de correction de valeurs sur placements50 2,078,330 2,088,439 1,213,799
PRNT14 Profits provenant de la réalisation des placements51 3,511,793 1,006,737 1,866,922
CHNT1 Charges des placements de l'Assurance Non Vie52 (2,352,513) (2,155,734) (1,743,790)
CHNT11 Charges de gestion des placements, y compris les charges d'intérêts53 (1,945,814) (1,265,357) (964,491)
CHNT12 Correction de valeurs sur placements54 (312,838) (396,557) (429,859)
CHNT13 Pertes provenant de la réalisation des placements55 (93,861) (493,820) (349,439)
CHNT2 Produits des placements alloués, transférés à l'état de résultat technique de l'Assurance Non Vie56 (24,200,935) (21,344,326) (18,666,077)
PRNT2 Autres produits non techniques57 2,347,067 616,360 836,814
CHNT3 Autres charges non techniques58 (2,061,595) (3,096,455) (5,104,840)
Résultats provenant des activités ordinaires 47,680,393 42,214,395 36,131,183
CHNT4 Impôts sur le Résultat (10,703,626) (10,966,751) (10,886,737)
Résultats provenant des activités ordinaires après impôts59 36,976,767 31,247,644 25,244,446
CHNT5 Pertes extraordinaires60 (2,207,623) (2,261,892) (2,566,159)
Résultat net après modifications comptables : 34,769,144 28,985,751 22,678,287
  1. Printed “-”, read as nil: subtotal_arithmetic: is.native.co_04b42m7scm1h.technical_result_nonlife.
Notes and alternative reported figures (59)
  1. “PRNV1 Primes acquises” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: PRNV1.
  2. “PRNV11 Primes émises et acceptées” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: PRNV11 (note 6.1).
  3. “PRNV12 Variation de la provision pour primes non acquises” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: PRNV12.
  4. “PRNT3 Produits de placements alloués, transférés de l'état de résultat” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: PRNT3.
  5. “PRNV2 Autres produits techniques” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: PRNV2.
  6. “CHNV1 Charges de sinistres” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV1.
  7. “CHNV11 Montants payés” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV11.
  8. “Sinistre Régles” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: Within Montants payés.
  9. “Frais de Gestion” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: Within Montants payés.
  10. “CHNV12 Variation de la provision pour sinistres” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV12.
  11. “CHNV2 Variation des autres provisions techniques” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV2.
  12. “CHNV3 Participation aux bénéfices et ristournes” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV3.
  13. “CHNV4 Frais d'exploitation” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV4.
  14. “CHNV41 Frais d'acquisition” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV41.
  15. “CHNV42 Variation du montant des frais d'acquisition reportés” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV42.
  16. “CHNV43 Frais d'administration” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV43.
  17. “CHNV44 Commissions reçues des réassureurs” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV44.
  18. “CHNV5 Autres charges techniques” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV5.
  19. “CHNV6 Variation de la provision pour égalisation & équilibrage” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance non vie, net of cessions: CHNV6 (dashes).
  20. “PRV1 Primes” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: PRV1.
  21. “PRV11 Primes émises et acceptées” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: PRV11 (note 6.1).
  22. “PRV2 Produits de placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: PRV2.
  23. “PRV21 Revenus des placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: PRV21.
  24. “PRV23 Reprise de correction de valeurs sur placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: PRV23.
  25. “PRV24 Profits provenant de la réalisation des placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: PRV24.
  26. “CHV1 Charge de sinistres” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV1.
  27. “CHV11 Montants payés” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV11.
  28. “Sinistre Réglés” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: Within Montants payés.
  29. “Frais de Gestion” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: Within Montants payés.
  30. “CHV12 Variation de la provision pour sinistres” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV12.
  31. “CHV2 Variation des autres provisions techniques” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV2.
  32. “CHV21 Provisions d'assurance vie” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV21: change in life provisions.
  33. “CHV22 Autres provisions techniques” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV22: change in other technical provisions.
  34. “CHV3 Participation aux bénéfices et ristournes” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV3.
  35. “CHV4 Frais d'exploitation” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV4.
  36. “CHV41 Frais d'acquisition” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV41.
  37. “CHV42 Variation du montant des frais d'acquisition reportés” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV42.
  38. “CHV43 Frais d'Administration” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV43.
  39. “CHV44 Commissions reçues des réassureurs” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV44.
  40. “CHV5 Autres charges techniques” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV5.
  41. “CHV9 Charges des placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV9.
  42. “CHV91 Charges de gestion des placements, y compris les charges d'intérêts” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV91.
  43. “CHV92 Correction de valeur sur placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV92.
  44. “CHV93 Pertes provenant de la réalisation des placements” is an issuer-specific line, not mapped to a shared definition: Etat de résultat technique de l'assurance vie, net of cessions: CHV93.
  45. “RTNV Résultat Technique de l'Assurance Non Vie” is an issuer-specific line, not mapped to a shared definition: RTNV: net non-life technical result (also the net 'Sous Total' of p4).
  46. “RTV Résultat Technique de l'Assurance Vie” is an issuer-specific line, not mapped to a shared definition: RTV: net life technical result (also the net 'Sous Total' of p5).
  47. “PRNT1 Produits des placements Assurance Non Vie” is an issuer-specific line, not mapped to a shared definition: PRNT1.
  48. “PRNT11 Revenus des placements” is an issuer-specific line, not mapped to a shared definition: PRNT11.
  49. “PRNT13 Reprise de correction de valeurs sur placements” is an issuer-specific line, not mapped to a shared definition: PRNT13.
  50. “PRNT14 Profits provenant de la réalisation des placements” is an issuer-specific line, not mapped to a shared definition: PRNT14.
  51. “CHNT1 Charges des placements de l'Assurance Non Vie” is an issuer-specific line, not mapped to a shared definition: CHNT1.
  52. “CHNT11 Charges de gestion des placements, y compris les charges d'intérêts” is an issuer-specific line, not mapped to a shared definition: CHNT11.
  53. “CHNT12 Correction de valeurs sur placements” is an issuer-specific line, not mapped to a shared definition: CHNT12.
  54. “CHNT13 Pertes provenant de la réalisation des placements” is an issuer-specific line, not mapped to a shared definition: CHNT13.
  55. “CHNT2 Produits des placements alloués, transférés à l'état de résultat technique de l'Assurance Non Vie” is an issuer-specific line, not mapped to a shared definition: CHNT2: transfer to the non-life technical account (negative).
  56. “PRNT2 Autres produits non techniques” is an issuer-specific line, not mapped to a shared definition: PRNT2.
  57. “CHNT3 Autres charges non techniques” is an issuer-specific line, not mapped to a shared definition: CHNT3.
  58. “Résultats provenant des activités ordinaires après impôts” is an issuer-specific line, not mapped to a shared definition: After tax, before extraordinary items.
  59. “CHNT5 Pertes extraordinaires” is an issuer-specific line, not mapped to a shared definition: CHNT5.

Balance sheet

Balance sheet, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
AC1 Actifs incorporels 6,256,422 4,865,540 925,269
AC11,12,13 Investissements de recherche et développement/Fonds commercial12 233,905 351,792 538,385
AC14 Acomptes versés3 6,022,517 4,513,747 386,884
AC2 Actifs corporels d'exploitation4 1,954,065 2,135,365 1,859,633
AC21 Installations techniques et machines5 1,631,544 1,788,725 1,565,324
AC22 Autres installations, outillages et mobiliers6 312,792 296,815 284,581
AC23 Acomptes versés et immobilisations corporelles en cours7 9,728 49,825 9,728
AC3 Placements8 693,183,497 632,057,823 695,546,945
AC31 Terrains, constructions et actions de sociétés immobilières non cotées910 24,474,060 24,689,542 24,908,656
AC311 Terrains et constructions d'exploitation11 822,984 914,238 1,002,271
AC312 Terrains et constructions hors exploitation12 14,555,258 14,679,486 14,810,567
AC313 Parts et actions de sociétés immobilères non cotées13 9,095,818 9,095,818 9,095,818
AC32 Placements dans les entreprises liées et participations14 25,781,365 25,781,365 25,781,365
AC33 Autres placements financiers15 640,390,852 579,154,751 643,040,120
AC331 Actions,autres titres à revenu variable et parts dans les FCP16 105,946,893 104,119,561 93,521,814
AC332 Obligations et autres titres à revenu fixe17 418,393,088 346,696,392 285,193,474
AC333 Prêts hypothécaires18 1,627,883 1,514,515 1,578,882
AC334 Autres Prêts19 1,402,030 1,112,231 1,174,234
AC335 Dépôts auprès des établissements bancaires et financiers20 113,020,956 65,652,000 198,064,000
AC336 Autres21 0 60,060,052 63,507,716
AC34 Créances pour espèces déposées auprès des Entreprises cédantes22 2,537,221 2,432,165 1,816,804
AC5 Part des réassureurs dans les provisions techniques23 52,466,208 55,529,163 50,866,918
AC510 Provisions pour primes non acquises24 16,300,565 15,104,554 14,259,346
AC520 Provision d'assurance vie25 1,987,548 2,399,890 1,474,388
AC530 Provisions pour sinistres Vie26 123,268 339,342 184,568
AC531 Provisions pour sinistres Non Vie27 34,054,827 37,685,376 34,948,616
AC550 Provisions d'égalisation et d'équilibrage Non Vie28 0 Not reported in this filing29 Not reported in this filing30
AC6 Créances31 66,393,188 68,398,306 64,852,511
AC61 Créances nées d'opérations d'Assurance directe32 50,242,564 53,092,886 47,143,071
AC611 Primes acquises et non émises33 10,046,332 9,046,353 9,251,028
AC612 Autres créances nées d'opération d'assurance directe34 34,360,788 34,712,508 31,308,789
AC613 Créances indemnisées subrogées à l'Entreprise d'assurance35 5,835,444 9,334,024 6,583,254
AC62 Créances nées d'opérations de réassurance36 4,857,215 3,592,220 3,285,521
AC63 Autres Créances37 11,293,409 11,713,200 14,423,918
AC631 Personnel38 227,962 220,808 259,892
AC632 Etat, organismes de sécurité sociale, collectivités publiques39 10,223,683 10,470,316 13,332,887
AC633 Débiteurs divers40 841,764 1,022,075 831,140
AC7 Autres éléments d'Actif41 60,822,044 54,844,419 50,011,441
AC71 Avoirs en banques, CCP, chèques et caisse 21,808,324 19,144,719 16,928,074
AC72 Frais d'acquisition reportés42 6,075,281 5,599,275 4,736,150
AC73 Comptes de régularisation Actif43 32,938,440 30,100,425 28,347,217
AC731 Intérêts et loyers acquis non échus44 22,343,368 18,353,489 18,619,926
AC733 Autres comptes de régularisation45 10,595,072 11,746,936 9,727,291
Total de l'Actif : 881,075,424 817,830,616 864,062,717
CP1 Capital social ou fonds équivalent 30,000,000 30,000,000 30,000,000
CP2 Réserves et primes liées au capital46 95,745,873 87,245,873 82,245,873
CP4 Autres capitaux propres 42,526,315 37,026,315 33,026,315
CP5 Résultats reportés47 1,089,353 1,103,601 625,315
Total capitaux propres avant résultat :48 169,361,541 155,375,789 145,897,503
CP6 Résultat de l'exercice4950 34,769,144 28,985,751 22,678,287
Total capitaux propres avant affectation : 204,130,685 184,361,541 168,575,789
PA2 Provisions pour autres risques et charges 16,817,855 18,073,572 16,493,524
PA23 Autres provisions51 16,817,855 18,073,572 16,493,524
PA3 Provisions techniques brutes52 572,421,482 525,954,551 590,636,784
PA310 Provisions pour primes non acquises Non Vie53 56,564,275 54,438,930 53,522,457
PA320 Provisions d'assurances Vie54 272,642,642 235,452,142 323,977,076
PA330 Provisions pour sinistres Vie55 5,309,556 5,536,238 4,225,448
PA331 Provisions pour sinistres Non Vie56 220,787,830 215,318,880 192,222,204
PA340 Provisions pour participation aux bénéfices et ristournes Vie57 3,444,063 2,650,406 4,152,040
PA341 Provisions pour participation aux bénéfices et ristournes Non Vie58 7,819,777 7,016,512 6,944,108
PA350 Provision pour égalisation et équilibrage Non Vie59 1,505,484 1,505,484 1,505,484
PA360 Autres provisions techniques Vie60 0 238,597 295,243
PA361 Autres provisions techniques Non Vie61 4,347,855 3,797,360 3,792,724
PA5 Dettes pour dépôts en espèces reçus des cessionnaires62 15,271,410 17,872,396 17,303,819
PA6 Autres dettes63 66,061,668 64,203,700 64,835,974
PA61 Dettes nées d'opérations d'assurance directe64 14,100,562 15,382,622 15,369,259
PA611 Autres dettes nées d'opérations d'assurance directe65 11,608,850 11,638,987 10,609,285
PA612 Dettes indemnisées subrogées à l'Entreprise d'assurance66 2,491,712 3,743,635 4,759,974
PA62 Dettes nées d'opérations de réassurance67 26,609,979 25,043,331 26,210,959
PA63 Autres dettes68 25,351,127 23,777,747 23,255,756
PA631 Dépôts et cautionnements reçus69 535,034 484,846 485,746
PA632 Personnel70 1,438,252 1,295,645 2,146,555
PA633 Etat, organismes de sécurité sociale, collectivités publiques71 21,548,103 20,503,348 19,556,245
PA634 Créditeurs divers72 1,829,738 1,493,909 1,067,210
PA7 Autres passifs73 6,372,325 7,364,857 6,216,827
PA71 Comptes de régularisation passif74 6,372,325 7,364,857 6,216,827
Total des capitaux propres et du Passif : 881,075,424 817,830,616 864,062,717
Notes and alternative reported figures (74)
  1. “AC11,12,13 Investissements de recherche et développement/Fonds commercial” is an issuer-specific line, not mapped to a shared definition: AC11-13: within Actifs incorporels, net.
  2. Printed under different labels across filings: “AC11,12,13 Investissements de recherche et développement/Fonds commercial”; “AC11,12,13 Investissements de recherche et développement/Logiciels /Fonds commercial”.
  3. “AC14 Acomptes versés” is an issuer-specific line, not mapped to a shared definition: AC14: within Actifs incorporels.
  4. “AC2 Actifs corporels d'exploitation” is an issuer-specific line, not mapped to a shared definition: AC2 (note A 2): operating equipment and furniture, net; buildings are in Placements.
  5. “AC21 Installations techniques et machines” is an issuer-specific line, not mapped to a shared definition: AC21, net.
  6. “AC22 Autres installations, outillages et mobiliers” is an issuer-specific line, not mapped to a shared definition: AC22, net.
  7. “AC23 Acomptes versés et immobilisations corporelles en cours” is an issuer-specific line, not mapped to a shared definition: AC23.
  8. “AC3 Placements” is an issuer-specific line, not mapped to a shared definition: AC3 (note A 3): total investments, net.
  9. “AC31 Terrains, constructions et actions de sociétés immobilières non cotées” is an issuer-specific line, not mapped to a shared definition: AC31 (note A 3.1), net.
  10. Printed under different labels across filings: “AC31 Terrains, constructions et actions de sociétés immobilières non cotée”; “AC31 Terrains, constructions et actions de sociétés immobilières non cotées”.
  11. “AC311 Terrains et constructions d'exploitation” is an issuer-specific line, not mapped to a shared definition: AC311, net.
  12. “AC312 Terrains et constructions hors exploitation” is an issuer-specific line, not mapped to a shared definition: AC312, net.
  13. “AC313 Parts et actions de sociétés immobilères non cotées” is an issuer-specific line, not mapped to a shared definition: AC313.
  14. “AC32 Placements dans les entreprises liées et participations” is an issuer-specific line, not mapped to a shared definition: AC32 (note A 3.2).
  15. “AC33 Autres placements financiers” is an issuer-specific line, not mapped to a shared definition: AC33 (note A 3.3), net.
  16. “AC331 Actions,autres titres à revenu variable et parts dans les FCP” is an issuer-specific line, not mapped to a shared definition: AC331, net.
  17. “AC332 Obligations et autres titres à revenu fixe” is an issuer-specific line, not mapped to a shared definition: AC332, net.
  18. “AC333 Prêts hypothécaires” is an issuer-specific line, not mapped to a shared definition: AC333.
  19. “AC334 Autres Prêts” is an issuer-specific line, not mapped to a shared definition: AC334, net.
  20. “AC335 Dépôts auprès des établissements bancaires et financiers” is an issuer-specific line, not mapped to a shared definition: AC335.
  21. “AC336 Autres” is an issuer-specific line, not mapped to a shared definition: AC336.
  22. “AC34 Créances pour espèces déposées auprès des Entreprises cédantes” is an issuer-specific line, not mapped to a shared definition: AC34 (note A 3.4).
  23. “AC5 Part des réassureurs dans les provisions techniques” is an issuer-specific line, not mapped to a shared definition: AC5 (note A 4).
  24. “AC510 Provisions pour primes non acquises” is an issuer-specific line, not mapped to a shared definition: AC510.
  25. “AC520 Provision d'assurance vie” is an issuer-specific line, not mapped to a shared definition: AC520.
  26. “AC530 Provisions pour sinistres Vie” is an issuer-specific line, not mapped to a shared definition: AC530.
  27. “AC531 Provisions pour sinistres Non Vie” is an issuer-specific line, not mapped to a shared definition: AC531.
  28. “AC550 Provisions d'égalisation et d'équilibrage Non Vie” is an issuer-specific line, not mapped to a shared definition: AC550.
  29. Not reported in this filing: The line 'AC550 Provisions d'égalisation et d'équilibrage Non Vie' (under AC5 Part des réassureurs dans les provisions techniques) carries 31 décembre 2025 amounts only (0 brut, 0 net); the 'Au 31 décembre 2024 Net' column is blank (p2). Checked on the page image (zoomed row); the blank is recorded as a gap, not as nil.
  30. Not reported in this filing: The line 'AC550 Provisions d'égalisation et d'équilibrage Non Vie' is printed in the FY2024 Actif du bilan (p2) but all its columns, including 'Au 31 décembre 2023 Net', are blank. Checked on the page image (zoomed row); the blank is recorded as a gap, not as nil.
  31. “AC6 Créances” is an issuer-specific line, not mapped to a shared definition: AC6 (note A 5), net.
  32. “AC61 Créances nées d'opérations d'Assurance directe” is an issuer-specific line, not mapped to a shared definition: AC61 (note A 5.1), net.
  33. “AC611 Primes acquises et non émises” is an issuer-specific line, not mapped to a shared definition: AC611.
  34. “AC612 Autres créances nées d'opération d'assurance directe” is an issuer-specific line, not mapped to a shared definition: AC612, net.
  35. “AC613 Créances indemnisées subrogées à l'Entreprise d'assurance” is an issuer-specific line, not mapped to a shared definition: AC613, net.
  36. “AC62 Créances nées d'opérations de réassurance” is an issuer-specific line, not mapped to a shared definition: AC62 (note A 5.2), net.
  37. “AC63 Autres Créances” is an issuer-specific line, not mapped to a shared definition: AC63 (note A 5.3), net.
  38. “AC631 Personnel” is an issuer-specific line, not mapped to a shared definition: AC631.
  39. “AC632 Etat, organismes de sécurité sociale, collectivités publiques” is an issuer-specific line, not mapped to a shared definition: AC632.
  40. “AC633 Débiteurs divers” is an issuer-specific line, not mapped to a shared definition: AC633, net.
  41. “AC7 Autres éléments d'Actif” is an issuer-specific line, not mapped to a shared definition: AC7 (note A 6).
  42. “AC72 Frais d'acquisition reportés” is an issuer-specific line, not mapped to a shared definition: AC72.
  43. “AC73 Comptes de régularisation Actif” is an issuer-specific line, not mapped to a shared definition: AC73.
  44. “AC731 Intérêts et loyers acquis non échus” is an issuer-specific line, not mapped to a shared definition: AC731.
  45. “AC733 Autres comptes de régularisation” is an issuer-specific line, not mapped to a shared definition: AC733.
  46. “CP2 Réserves et primes liées au capital” is an issuer-specific line, not mapped to a shared definition: CP2 (note P 1.2).
  47. Printed under different labels across filings: “CP5 Résultat reporté”; “CP5 Résultats reportés”.
  48. “Total capitaux propres avant résultat :” is an issuer-specific line, not mapped to a shared definition: Equity before the year's result.
  49. “CP6 Résultat de l'exercice” is an issuer-specific line, not mapped to a shared definition: CP6: the year's result shown within equity.
  50. Printed under different labels across filings: “CP6 Résultat”; “CP6 Résultat de l'exercice”.
  51. “PA23 Autres provisions” is an issuer-specific line, not mapped to a shared definition: PA23: the only line under PA2.
  52. “PA3 Provisions techniques brutes” is an issuer-specific line, not mapped to a shared definition: PA3 (note P 2.2).
  53. “PA310 Provisions pour primes non acquises Non Vie” is an issuer-specific line, not mapped to a shared definition: PA310.
  54. “PA320 Provisions d'assurances Vie” is an issuer-specific line, not mapped to a shared definition: PA320.
  55. “PA330 Provisions pour sinistres Vie” is an issuer-specific line, not mapped to a shared definition: PA330.
  56. “PA331 Provisions pour sinistres Non Vie” is an issuer-specific line, not mapped to a shared definition: PA331.
  57. “PA340 Provisions pour participation aux bénéfices et ristournes Vie” is an issuer-specific line, not mapped to a shared definition: PA340.
  58. “PA341 Provisions pour participation aux bénéfices et ristournes Non Vie” is an issuer-specific line, not mapped to a shared definition: PA341.
  59. “PA350 Provision pour égalisation et équilibrage Non Vie” is an issuer-specific line, not mapped to a shared definition: PA350.
  60. “PA360 Autres provisions techniques Vie” is an issuer-specific line, not mapped to a shared definition: PA360.
  61. “PA361 Autres provisions techniques Non Vie” is an issuer-specific line, not mapped to a shared definition: PA361.
  62. “PA5 Dettes pour dépôts en espèces reçus des cessionnaires” is an issuer-specific line, not mapped to a shared definition: PA5 (note P 2.3).
  63. “PA6 Autres dettes” is an issuer-specific line, not mapped to a shared definition: PA6 (note P 2.4): total of PA61-PA63.
  64. “PA61 Dettes nées d'opérations d'assurance directe” is an issuer-specific line, not mapped to a shared definition: PA61 (note P 2.4.1).
  65. “PA611 Autres dettes nées d'opérations d'assurance directe” is an issuer-specific line, not mapped to a shared definition: PA611.
  66. “PA612 Dettes indemnisées subrogées à l'Entreprise d'assurance” is an issuer-specific line, not mapped to a shared definition: PA612.
  67. “PA62 Dettes nées d'opérations de réassurance” is an issuer-specific line, not mapped to a shared definition: PA62 (note P 2.4.2).
  68. “PA63 Autres dettes” is an issuer-specific line, not mapped to a shared definition: PA63 (note P 2.5).
  69. “PA631 Dépôts et cautionnements reçus” is an issuer-specific line, not mapped to a shared definition: PA631.
  70. “PA632 Personnel” is an issuer-specific line, not mapped to a shared definition: PA632.
  71. “PA633 Etat, organismes de sécurité sociale, collectivités publiques” is an issuer-specific line, not mapped to a shared definition: PA633.
  72. “PA634 Créditeurs divers” is an issuer-specific line, not mapped to a shared definition: PA634.
  73. “PA7 Autres passifs” is an issuer-specific line, not mapped to a shared definition: PA7 (note 2.6).
  74. “PA71 Comptes de régularisation passif” is an issuer-specific line, not mapped to a shared definition: PA71: the only line under PA7.

Cash flow

Cash flow, TND units. Columns: FY2025 — audited financial statements (final status not established), as reported for the year; FY2024 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2025; FY2023 — audited financial statements (final status not established), comparative reported in the audited financial statements for 2024.
Line (as printed) FY2025Audited financial statementsreported for the yearFY2024Audited financial statementscomparative in FY2025 filingFY2023Audited financial statementscomparative in FY2024 filingsource limitations
Encaissements des primes reçues des assurés1 290,120,093 266,154,763 253,673,122
Sommes versées pour paiement des sinistres2 (153,092,618) (257,023,382) (113,980,684)
Encaissements des primes reçues (acceptations)3 2,356,898 1,717,154 406,431
Sommes versées pour les sinistres (acceptations)4 (686,181) (133,342) Not reported in this filing5
Commissions versées sur les acceptations6 (761,076) (495,392) (926)
Décaissements de primes pour les cessions7 (56,094,468) (53,735,961) (31,522,319)
Encaissements des sinistres pour les cessions8 13,935,986 10,575,611 8,898,370
Commissions reçues sur les cessions9 13,548,261 13,898,818 6,105,231
Commissions versées aux intermédiaires10 (27,552,022) (25,328,964) (24,100,765)
Sommes versées aux fournisseurs et au personnel11 (17,295,074) (15,654,945) (12,652,781)
Variation des espèces reçues des cessionnaires12 (186,511) 2,934,674 (3,226,445)
Décaissements liés à l'acquisition de placements financiers13 (456,712,649) (481,276,273) (440,733,043)
Encaissements liés à la cession de placements financiers14 400,036,594 545,358,383 355,795,954
Taxes sur les assurances versées au Trésor15 (27,209,045) (23,144,604) (22,687,570)
Produit financiers reçus16 46,536,928 45,300,338 37,417,967
Impôts sur les bénéfices payés (5,266,497) (2,488,397) –17
Autres mouvements18 (3,069,324) (6,649,972) 816,991
Flux de trésorerie provenant de l'exploitation 18,609,295 20,008,510 14,209,534
Décaissements provenant de l'acquisition d'immobilisations incorporelles et corporelles19 (657,574) (4,590,850) (664,520)
Encaissements provenant de la cession d'immobilisations incorporelles et corporelles20 64,000 Not reported in this filing21 Not reported in this filing22
Flux de trésorerie provenant des activités d'investissement (593,574) (4,590,850) (664,520)
Dividendes et autres distributions23 (15,318,352) (13,167,909) (11,970,826)
Flux de trésorerie provenant des activités de financement (15,318,352) (13,167,909) (11,970,826)
Incidence des variations de taux de change sur les liquidités ou équivalents de liquidités24 (33,765) (33,107) (4,310)
Variations de trésorerie 2,663,604.806 2,216,645 1,569,877
Trésorerie de début d'exercice 19,144,719 16,928,074 15,358,197
Trésorerie de fin d'exercice 21,808,324 19,144,719 16,928,074
  1. Printed “-”, read as nil: subtotal_arithmetic: cf.cash_from_operations.
Notes and alternative reported figures (23)
  1. “Encaissements des primes reçues des assurés” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  2. “Sommes versées pour paiement des sinistres” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  3. “Encaissements des primes reçues (acceptations)” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  4. “Sommes versées pour les sinistres (acceptations)” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  5. Not reported in this filing: The line 'E4 Sommes versées pour les sinistres (acceptations)' carries a 31/12/2024 amount only (- 133 342); the 31/12/2023 column is blank (p8, FY2024 État de flux de trésorerie). Checked on the page image (zoomed row); the blank is recorded as a gap, not as nil.
  6. “Commissions versées sur les acceptations” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  7. “Décaissements de primes pour les cessions” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  8. “Encaissements des sinistres pour les cessions” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  9. “Commissions reçues sur les cessions” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  10. “Commissions versées aux intermédiaires” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  11. “Sommes versées aux fournisseurs et au personnel” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  12. “Variation des espèces reçues des cessionnaires” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  13. “Décaissements liés à l'acquisition de placements financiers” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  14. “Encaissements liés à la cession de placements financiers” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  15. “Taxes sur les assurances versées au Trésor” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  16. “Produit financiers reçus” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  17. “Autres mouvements” is an issuer-specific line, not mapped to a shared definition: Operating activities (direct method).
  18. “Décaissements provenant de l'acquisition d'immobilisations incorporelles et corporelles” is an issuer-specific line, not mapped to a shared definition: Investing activities (tangible and intangible assets together).
  19. “Encaissements provenant de la cession d'immobilisations incorporelles et corporelles” is an issuer-specific line, not mapped to a shared definition: Investing activities.
  20. Not reported in this filing: The line 'V2 Encaissements provenant de la cession d'immobilisations incorporelles et corporelles' (label wraps over two lines; the amount sits on the second line) carries a 31/12/2025 amount only (64 000); the 31/12/2024 column is blank (p8). Checked on the page image (zoomed row); the blank is recorded as a gap, not as nil.
  21. Not reported in this filing: The line 'V2 Encaissements provenant de la cession d'immobilisations incorporelles et corporelles' is printed in the FY2024 État de flux de trésorerie (p8) but both the 31/12/2024 and 31/12/2023 columns are blank. Checked on the page image (zoomed row); the blank is recorded as a gap, not as nil.
  22. “Dividendes et autres distributions” is an issuer-specific line, not mapped to a shared definition: Financing activities.
  23. “Incidence des variations de taux de change sur les liquidités ou équivalents de liquidités” is an issuer-specific line, not mapped to a shared definition: L1: effect of exchange-rate changes, printed before and included in 'Variations de trésorerie' (which is cash at end less cash at beginning); kept as an issuer concept so that it is not added a second time to the change in cash.

Segments

Segment data not yet collected for this company in the pilot.

Dividends

Proposed or recommended, declared and paid are different events and are kept apart. A statement that no dividend was proposed does not mean none was paid.

No dividend statement or amount collected.

Sources

Each filing used on this page, newest period first. Dates are the document's own; the date we retrieved a file is shown separately and is never a publication date.

  • Avis des sociétés — Etats financiers, Compagnie d'Assurances et de Réassurances - ASTREE, arrêtés au 31 décembre 2025

    Year ended 31 December 2025 · Audited financial statements · final status not established

    Audit: FINOR (Karim Derouiche) and Les Commissaires aux Comptes Associés MTBF (Ahmed Sahnoun), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: FINOR, Karim Derouiche; MTBF, Ahmed Sahnoun (names printed)

    Final status: The exchange's published notice reproduces the rapport général (opinion PDF p46) dated 'Fait à Tunis, le 30 avril 2026', closed with the typeset firm and partner names (FINOR, Karim Derouiche; Les Commissaires aux Comptes Associés MTBF, Ahmed Sahnoun) and no signature (PDF p51, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' (PDF p1) and note 10 says they were authorised for publication by the Conseil d'Administration, without a date (PDF p34).

    Document date
    30 Apr 2026
    Published
    5 May 2026
    Auditor's report
    30 Apr 2026
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2025, FY2024
    Basis
    company statements · TND units (printed “Chiffres en dinars tunisien(s)”)
    • Directory name 'ASTREE'; the document prints 'COMPANIE D'ASSURANCES ET DE EASSURANCES - ASTREE' (title, sic, PDF p1) and 'Compagnie d'Assurances et de Réassurances « ASTREE »', 45 Avenue Kheireddine Pacha, Tunis (PDF p1, p46). Same entity under its full legal name; no registration number printed.
    • Etat de résultat technique vie (p5), net 2024 column: 'Sinistre Réglés' (163 021 135) plus 'Frais de Gestion' (658 394) is 163 679 529, while 'CHV11 Montants payés' prints 163 420 948 (difference 258 581); CHV11 + CHV12 does equal CHV1. Values kept as printed (compared on the page image).
    • 'Variations de trésorerie' 2025 is printed '2 663 604,806' with three decimals (p8), read as printed.
    • Net columns only on pp2, p4 and p5. AC550 (reinsurers' share of equalisation provisions) prints 0 / 0 for 2025 and a blank 2024 cell: read for 2025 only. CHNV6 prints dashes in every column (nil, confirmed by the non-life subtotal). PRV4 'Autres produits techniques' (vie) and the cash-flow lines E11, V3-V6, F1, F3-F5 print no amounts and are not transcribed.
    • No total of liabilities is printed: 'Total des capitaux propres et du Passif' (p3) follows PA2-PA7 directly. Life investment income stays in the life technical account; only non-life investment income is transferred (CHNT2 / PRNT3).
    • The plain text layer prints the columns of pp4-6 and p8 out of order, and on pp4, 5 and 8 sets the first digit(s) of bold cells apart; pp2, 3 and 6 are read from the word-position re-read (row order matches the page image), pp4, 5 and 8 on the page renders (visual_only).
    Technical details
    File
    54 pages, with a text layer
    SHA-256
    3416e64d74e5863bcc59ec9669dee2f76434914c74f324d9373e8aae58a98b5a
    Entity as printed
    Compagnie d'Assurances et de Réassurances « ASTREE »
    Exchange copy
    retrieved 2026-10-08T18:05:47Z

  • Avis des sociétés — Etats financiers, Compagnie d'Assurances et de Réassurances - ASTREE, arrêtés au 31 décembre 2024

    Year ended 31 December 2024 · Audited financial statements · final status not established

    Audit: La Générale d'Audit et Conseil (Selma Langar) and FINOR (Karim Derouiche), commissaires aux comptes, unmodified opinion

    Auditor's sign-off: La Générale d'Audit et Conseil, Selma Langar; FINOR, Karim Derouiche (names printed)

    Final status: The exchange's published notice reproduces the rapport général (opinion PDF p43) dated 'Fait à Tunis, le 28 Avril 2025', closed with the typeset firm and partner names (La Générale d'Audit et Conseil, Selma Langar; FINOR, Karim Derouiche) and no signature (PDF p49, page image). No board approval date is printed; the statements are published 'tels qu'ils seront soumis à l'approbation de l'Assemblée Générale Ordinaire' (PDF p1) and note 10 says they were authorised for publication by the Conseil d'Administration, without a date (PDF p33).

    Document date
    28 Apr 2025
    Auditor's report
    28 Apr 2025
    Board approval
    date not found in this document
    Retrieved by us
    8 Oct 2026 (not a publication date)
    Used for
    statement columns FY2023
    Basis
    company statements · TND units (printed “Chiffres en dinars tunisien(s)”)
    • Directory name 'ASTREE'; the document prints 'COMPANIE D'ASSURANCES ET DE EASSURANCES - ASTREE' (title, sic, PDF p1) and 'Compagnie d'Assurances et de Réassurances « ASTREE »', 45 Avenue Kheireddine Pacha, Tunis (PDF p1, p43). Same entity under its full legal name; no registration number printed.
    • Etat de résultat technique vie (p5), net 2024 column: 'Sinistre Réglés' (163 021 135) plus 'Frais de Gestion' (658 394) is 163 679 529, while 'CHV11 Montants payés' prints 163 420 948 (the net after cessions of 258 580, which are not split between the two sub-lines); CHV11 + CHV12 does equal CHV1. Values kept as printed (compared on the page image).
    • CHV42 'Variation du montant des frais d'acquisition reportés' net 2023 is printed '17 762,909' with three decimals (p5), read as printed (CHV4 2023 checks within rounding).
    • Net columns only on pp2, p4 and p5. CHNV6 prints dashes for 2024 (nil, confirmed by the non-life subtotal). AC550 (reinsurers' share of equalisation provisions) prints no amounts. On p5 the gross cell of some rows is split by the text layer ('7 7 194 873'), so the net cells sit at later word positions (positions set per row). PRV4 'Autres produits techniques' (vie) prints only a dash (2023) and the cash-flow lines E11, V2-V6, F1, F3-F5 print no amounts; they are not transcribed. E4 (2023) is blank; E17 (2023) is a dash.
    • No total of liabilities is printed: 'Total des capitaux propres et du Passif' (p3) follows PA2-PA7 directly. Life investment income stays in the life technical account; only non-life investment income is transferred (CHNT2 / PRNT3).
    • Pages 2-6 are read from the word-position re-read of the text layer; on p5 it splits the first digit of some gross-column cells (not transcribed). Page 8's text layer splits the first digits of most amounts and prints minus signs as separate cells: every p8 value is read on the page render (visual_only); the printed subtotals check them.
    • Some note pages (PDF pp34-36) carry the header 'Projet'; the primary statements and the auditors' report do not.
    Technical details
    File
    53 pages, with a text layer
    SHA-256
    480a39019144addd851a13660923318b7ca89c93c375f35ae372700c25a9437f
    Entity as printed
    Compagnie d'Assurances et de Réassurances « ASTREE »
    Exchange copy
    retrieved 2026-10-08T18:09:41Z

Data notes

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Review status: every figure has been located on its cited source page in an AI-assisted source verification (matched to the document's text; read from the page image) (17 October 2026). Independent review is pending for every figure; automated checks and the AI-assisted verification are not independent review.

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