French to English Bus/Financial Accounting

In a Moroccan pension certificate:

Attestation de pension

PRECOMPTES ANNUELS
Rachat (C.M.R) [Caisse Marocaine des Retraites] =
Mutuelle .SC... .
Mutuelle .S.M... =
Mutuelle .C.C.D. [Caisse Complémentaire aux Décès] =
I. R =
Assurance

I have found a few of the abbreviations as indicated above, but am stuck with SC and SM.