Source: http://www.ressources-actuarielles.net/ext/isfa/1226-02.nsf/d512ad5b22d73cc1c1257052003f1aed/a2e3ebcfc9dec77bc1257c8b0026c3e7/$FILE/Dominique%20Abgrall%20Memoire%20Actuariat%202013%20-%20confidentiel%205%20ans.002.pdf