Key Benefits:
Minister of State, Minister of Ecology, Energy, Sustainable Development and the Sea, responsible for green technologies and climate negotiations, Minister of Economy, Industry and Employment and Minister of Budget, Public Accounts, Public Service and State Reform,
Given the trade code, including its articles L. 612-1 and R. 612-1 ;
Given the construction and housing code, including its articles L. 313-1 et seq., R. 313-1 and following;
Vu le Decree No. 90-101 of 26 January 1990 amended on the rules for the management, depreciation and provisioning of registered collectors referred to in the second paragraph of Article L. 313-18 of the Construction and Housing Code;
In view of the decision of 3 December 1999 setting the limit to which provisions for risks may be charged against the funds collected for the employer's participation in the construction effort;
Having regard to the Order of 29 December 2008 concerning the approval of Regulation No. 2008-13, No. 2008-15, No. 2008-16 and No. 2008-17 of the Accounting Regulatory Committee,
Stop:
The title of the above-mentioned decision of December 3, 1999 is as follows: "Recorded on the terms and limits of imputation on the resources of the employer's participation in the effort to construct provisions, depreciations and losses on claims that have become permanently uncollectable."
Section 1 of the above-mentioned Order of December 3, 1999 is amended as follows:
1° At the beginning of the first paragraph is inserted the word "I. ―".
2° The words: "in Article 6 of the aforementioned Decree of 26 January 1990 and" are deleted.
3° After the first paragraph, the following paragraphs shall be inserted:
“II. - For the application of the first and fourth paragraphs of Article 6 of the amended Decree No. 90-101 of 26 January 1990:
« 1° The maximum share of provisions, depreciations and losses on uncollectable receivables relating to jobs provided for in Chapter III, Section II of Title I, Book III of the Construction and Housing Code due to resources derived from employer participation in the construction effort is as follows:
"– for all jobs planned as grants: 100% for provisions, 0% for depreciations and losses on uncollectable receivables;
" – loans or construction leases provided for in Article R. 313-19-1: 0% for provisions, 40% for depreciations and losses on uncollectable receivables;
" – advances in Article R. 313-19-1 IV: 0% for provisions, 80% for depreciations and losses on uncollectable receivables;
" – guaranteed under Article R. 313-19-1 V: 100% for provisions, 80% for depreciations and losses on uncollectable receivables;
" – loans under Article R. 313-19-1, VI and VII: 0% for provisions, 60% for depreciations and losses on uncollectable receivables;
" ― guarantees of rent and expenses provided for in Article III R. 313-19-3: 100% for provisions, depreciations and losses on uncollectable receivables;
" – loans under Article R. 313-19-3 V: 0% for provisions, 80% for depreciations and losses on uncollectable receivables;
" – loans under Article R. 313-19-3 VI: 0% for provisions, 100% for depreciations and losses on uncollectable receivables;
" – guarantees granted under Article R. 313-19-3 VI: 100% for provisions, depreciations and losses on uncollectable receivables;
“– Other jobs: 0% for provisions, depreciations and losses on uncollectable receivables.
« 2° The provisions and depreciations are retained only within the limits of the minima set out in Article 5 of Decree No. 90-101 of 26 January 1990 referred to above.
« 3° The fixed imputation limits are valued element by element, without compensation between the asset and liabilities of the balance sheet or between the expense and product positions of the result account.
« 4° The mechanisms of mutualization or equalization between the collector partners established by the Union d'économie sociale du logement cannot result in an imputation rate exceeding the limits set at 1°. »
The provisions of this Order shall apply effective the year ended December 31, 2009.
The Director of Habitat, Urban Planning and Landscapes, the Director General of the Treasury and Economic Policy and the Director of the Budget are responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
Done in Paris, December 29, 2009.
Minister of State, Minister of Ecology,
of energy, sustainable development and the sea,
green technologies
and climate negotiations,
For the Minister and by delegation:
The Habitat Director,
urban planning and landscapes,
E. Crépon
Minister of Economy,
industry and employment,
For the Minister and by delegation:
The chief of duty,
H. de Villeroche
Minister of Budget, Public Accounts,
Civil Service
and state reform,
For the Minister and by delegation:
By preventing the Budget Director from:
The Deputy Director,
L. Machureau
