Key Benefits:
Minister of State, Minister of Justice and Freedoms, Minister of Economy, Industry and Employment and Minister of Budget, Public Accounts, Public Service and State Reform,
Vu la Act No. 98-261 of 6 April 1998 reform of accounting regulations and adaptation of the land advertising regime, including Article 5,
Stop:
The Regulation of the Accounting Regulatory Committee of 3 December 2009 No. 2009-10 relating to the accounting rules of trade union organizations as annexed is approved.
This Order and its annexed Regulations will be published in the Official Journal of the French Republic.
COMMITTEE ON COMPTABLE REGULATION - DRAFT REGULATION No. 2009-10 OF 3 DECEMBER 2009 SUBSTANTIVE REGULATIONS
The Accounting Regulatory Committee,
Vu le Labour code ;
Vu la Act No. 98-261 of 6 April 1998 reforming the accounting regulations and adapting the land advertising regime;
Vu la Act No. 2008-789 of 20 August 2008 Renovating social democracy and working time reform;
Vu le Decree No. 2009-1665 of 28 December 2009 relating to the establishment, certification and advertising of the accounts of professional unions of employees or employers and their unions and associations of employees or employers referred to in theArticle L. 2135-1 of the Labour Code ;
Having regard to Regulation No. 99-01 of 16 February 1999 of the Accounting Regulatory Committee on the modalities for the preparation of annual accounts of associations and foundations, as amended by Regulation No. 2004-12 of 23 November 2004 and No. 2008-12 of 7 May 2008;
Having regard to Regulation No. 99-02 of 29 April 1999 of the Accounting Regulatory Committee for the Consolidated Accounts of Business and Public Enterprises, as amended by Regulation No. 2000-07 of 7 December 2000, No. 2002-12 of 12 December 2002, No. 2004-03 of 4 May 2004, No. 2004-14 of 23 November 2004, No. 2005-10 of 3 November 2005, No. 2008-03 and No. 2008-10 of 3 April 2008 of the Accounting Regulatory Committee;
See Regulation No. 99-03 of 29 April 1999 of the Committee on Accounting Regulations for the General Accounts Plan, amended by regulations No. 99-08 and No. 99-09 of 24 November 1999, No. 2000-06 of 7 December 2000, No. 2002-10 of 12 December 2002, No. 2003-01 and No. 2003-04 of 2 October 2003, No. 2003-08 of 20 November 2003, No. 2003-07 of 12 December 2003, No. 2004-01 of 4 May 2004, No. 2004-06, No.
Having regard to Opinion No. 2009-07 of 3 September 2009 of the National Accounting Council on the modalities for the preparation of annual accounts of trade union organizations;
In light of opinion No. 2009-08 of 3 September 2009 of the National Accounting Council on the terms and conditions of application of theArticle L. 2135-2 of the Labour Code ;
In light of opinion No. 2009-09 of 3 September 2009 of the National Accounting Council on the terms and conditions of application of theArticle L. 2135-3 of the Labour Code,
Decides:
1
The accounts of trade unions and their unions referred to in Articles L. 2131-2, L. 2133-1 and L. 2133-2 of the Labour Code shall be established in accordance with the accounting rules annexed to these Regulations.
A N N E X E
COMPTABLE RULES OF SYNDICAL ORGANIZATIONS
Note. ― For the continuation of the document, the term "union organisations" means professional unions and their unions mentioned to the Articles L. 2131-2, L. 2133-1 and L. 2133-2 of the Labour Code relating to the creation of professional unions and associations of employees or employers governed by the Act of July 1, 1901 on the contract of association or, in the departments of Moselle, Bas-Rhin and Haut-Rhin, by local law.
Section 1. ― Modalities for the preparation of annual accounts
of trade union organizations
1. Scope
The provisions of section 1 of the Schedule to these Regulations apply to trade unions and their unions referred to in Articles L. 2131-2, L. 2133-1 and L. 2133-2 of the Labour Code relating to the creation of professional trade unions and associations of employees or employers governed by the law of July 1, 1901 relating to the contract of association or, in the departments of Moselle, Bas-Rhin and Haut-Rhin, by local law, obligated to establish annual accounts according to the provisions provided by the lawArticle L. 2135-1 of the Labour Code.
Subject to the modifications set out in section 1 of the schedule to these Regulations, the trade union organizations referred to above shall prepare annual accounts in accordance with the provisions of Regulation No. 99-01 of 16 February 1999 on the modalities for the preparation of the annual accounts of associations and foundations (1).
2. Accounting rules
2.1. Accounting results
The accounting result includes the definitive result acquired over the fiscal year. The accounting result that cannot be distributed to members, who have no individual rights over it, the positive result is called "surplus" and the negative result "deficit".
The statutory authority shall determine the allocation of the surplus or deficit.
2.2. Accounting for products, expenses and contributions
2.2.1. Product and expense accounting
Outputs collected by trade union organizations are recorded in accordance with the provisions of paragraph 222-1 of Regulation No. 99-03, subject to the following procedures for contributions.
Expenses borne by trade union organizations shall be recorded in accordance with the provisions of paragraph 221-1 of that Regulation.
2.2.2. Accounting for contributions
Generator:
The rights and obligations attached to the appeal and payment of contributions are defined by the statutes of the organizations.
The contribution generator is found when the contribution is actually paid. If the trade union organization can justify a right to act in recovery, generated by a call for contributions, then this appeal may be the fact that the product is recognized.
It is recalled that the principles of articles 120-4 and 130-5 of Regulation No. 99-03 relating to the permanence of methods are applicable in this case.
This rule also applies to the accounting of products relating to benefits associated with contributions.
The selected generator is specified in the annex.
Accounting method:
A trade union organization that receives contributions from members may have to pay, in accordance with statutory or contractual provisions, a share to other structures to which it is affiliated or adherent. In this case, contributions may be, depending on the organization's situation, recorded in one of the following two schemes:
- if the trade union organization acts as a proxy, only the share of the contribution that it returns is recorded in products according to the provisions of Article 394-1 (2) of Regulation No. 99-03 of the CRC: the share collected on behalf of other structures is recorded in accounts of third parties of Class 4;
―if the contribution is considered to be paid in full to the trade union organization, it is fully recorded in products. Payments to other structures are recorded in charges.
In addition, a summary table of all elements to be taken into account for the determination of the thresholds provided by the Labour code in respect of account, advertising and legal control is included in the annex (see paragraph 5, Synthesis documents).
2.3. Investment subsidies
Trade union organizations may receive investment grants for the financing of one or more assets whose renewal is the responsibility of the organization. This distinction is done by analyzing the funding agreement, or by default taking into account the operating constraints of the organization.
Investment grants allocated to a revolving property by the trade union organization are maintained at liabilities in equity with or without recovery rights.
Investment grants allocated by the trade union organization to a non-renewable property are listed on account 13 "Investments for non-renewable property" and are included in the result account at the rate of depreciation of this property.
2.4. Ports
The contribution to a trade union organization is an expensive act that has a moral counterpart for the contributor.
Intake without right of recovery implies the final disposition of an asset to the benefit of the organization. To be registered in equity, this contribution must be a sustainable asset used for the organization's own needs. Otherwise, it is entered in the result account.
The right of recovery intake implies the provisional disposition of property for the benefit of the organization. The agreement sets out the conditions and modalities for the recovery of the property (well resumed in the state, well resumed in value to nine, etc.). This contribution is recorded in equity, on account 1034 "Security Funds with Resumption Right". Depending on the recovery procedure, the agency must record the charges and provisions that enable it to meet its obligations with respect to the contributor.
2.5. Depreciation of property with right to recovery
Assets brought with right of recovery becoming the property of the trade union organization are registered to the assets of the balance sheet; the counterparty is accounted for in 1034 sub-divisions "Security Funds with Resumption Right". Depreciation shall be recorded in accordance with the General Accountant Plan. If the property is not to be renewed by the organization, the consideration of the contribution value inscribed as "Security Funds with Resumption Right" must be reduced for an amount equal to that of depreciation, by the credit in Account 75 "Other Common Management Products".
2.6. Public funding contributions
Conventions for the allocation of external public funding, received for specific action by trade union organizations, generally contain suspensive or solvent conditions.
A non-supplied suspensive condition does not allow to record the contribution in products. On the other hand, the presence of a resolute condition makes it possible to see the financing in products (under account 74 "Operation Grant") but must lead the trade union organization to see a provision for the payment of the latter as soon as it appears likely that one or more objectives set out in the resolute condition cannot be achieved. When the trade union organization finally finds that these objectives cannot be achieved, a debt to the third-party funder is found in a Class 4 position "Public Funding Contributions to Repay". The existence of resolute conditions must give rise to information in the Appendix.
Expenses incurred before the trade union organization has received the notification of allocation of the contribution are recorded as expenses without the expected funding being entered into products.
A funding contribution granted for several exercises is divided according to the attribution periods or stages defined in the agreement, or by default pro rata temporis. The portion of future exercises is listed as "Preferred Products".
When a funding for a defined share, recorded in the year in revenue in the result account, could not be used in full during this fiscal year, the employment commitment assumed by the trade union organization to the third-party financial entity is charged under the heading "Agreements to be made on earmarked resources" (sub-account "Agreements to be made on funding contributions") and the liabilities of the balance sheet under the "Functions dedicated to the
The sums listed under the heading "Public Funds for Funding" are returned to the results account during the following years, at the pace of the implementation of the commitments, by the credit of the "Finance Contributions ― Deferral of unused resources from previous years."
Specific information is provided in the annex (see paragraph 5, Synthesis documents).
2.7. Solidarity actions of trade union organizations
Trade union organizations may be called upon to participate in the financing of solidarity actions in accordance with the terms and conditions set out in the statutes. As such, trade union organizations are bound by certain obligations to their members or beneficiaries as defined by the statutes. These solidarity actions cover multiple fields, including:
legal aid;
- support boxes;
– social or financial assistance.
As such, these contractual obligations to members or beneficiaries may meet the definition of a liability as defined in sections 212-1 and 212-3 of Regulation No. 99-03. Accordingly, the provisions of section 312-1 of the above-mentioned regulation are applicable and trade union organizations must, where appropriate, account for a provision that corresponds to the obligations they have at the close to their members or beneficiaries as defined by the statutes.
2.8. Resources collected for recognition
the function of representation of the trade union organization
This category includes compensation received by trade union organizations or their members for their participation in joint or joint bodies.
When the resource is paid directly to the trade union organization, it accounts for the entire resource in the result account.
When the resource is paid directly to the representative of the organization, designated as terms of reference, only remits it on the basis of the agreement between the trade union organization and its representative, which may also subrogate the organization, is recorded in the result account.
2.9. Participation in multi-year recurring events
To ensure the financing of recurring and significant events whose frequency is greater than one year and for which there are firm commitments under the statutes (for example, progress) or external obligations (e.g. prud'hommales elections), trade union organizations may present, at the bottom of the result account, the allocation of the annual result in the reserve dedicated to these multi-year recurring events. When these events occur, the reduction of these reserves during the allocation of the year's result may also be presented at the bottom of the result account.
3. Evaluation and Re-evaluation Rules
elements of heritage
3.1. Determination of the values of the first opening balance sheet
When establishing the first standardized accounts, the assets are recorded on the first opening balance sheet for their current status at the beginning of the year.
3.2. Evaluation
On their date of entry into the union organization's heritage, the goods received free of charge are recorded at their renal value.
The value of a free-of-charge property is the amount that could be obtained from its sale in a transaction under normal market conditions.
The value at the fence is equal to the present value; However, where the value at the close of a non-financial capital asset is not found to be less than its net book value, the net book value is retained as the value at the close.
The contribution counterparty is recorded in equity.
3.3. Evaluation
Union organizations may re-evaluate all tangible and financial capital assets. The difference between the current value and the net book value cannot be used to offset deficits; the re-evaluation modes used being those of common law, the re-evaluation gap must be separate from the balance sheet liabilities.
The value of the reassessed asset must be indicated in the Appendix.
Account 105 "Revaluation Ecarts" records the discrepancies identified in re-evaluation transactions. Variances may be incorporated in all or part of the equity by decision of the deliberative body.
4. Treatment of contributions in kind
These contributions are, by nature, made free of charge. They correspond to the volunteering, the provision of persons by third-party entities as well as furniture or immovables, to which donations in kind redistributed or consumed in the state by the trade union organization should be assimilated. These contributions are the subject of appropriate and comprehensive qualitative information in the Appendix on their nature and importance.
5. Synthesis documents
The annual accounts of trade union organizations include a balance sheet, a result account and an annex.
5.1. Specific information of the Appendix
5.1.1. Resources to be used for threshold determination
The decree on the establishment, certification and advertising of the accounts of trade union organizations provides that trade union organizations whose annual resources are greater than Euro20,000 are required to appoint an auditor of accounts.
"The amount of subsidies, products of any kind related to current activity, financial products and contributions shall be taken into account in the calculation of resources. However, the latter amount shall be deducted from the amount of contributions, if any, paid under conventions or statutes, to professional unions of employees or employers, their unions or associations of employees or employers referred to in theArticle L. 2135-1 of the Labour Code (3).
As a result, trade union organizations must include in the annex the following table in order to meet the obligations arising from the thresholds provided by decree:
| Resources of the Year | |
| Contributions received | + |
| Returns | ― |
| Grants received | + |
| Other perceived operating products | + |
| Financial revenues received | + |
| Total resources | = |
5.1.2. Public funding contributions
The following information must be provided on behalf of "Funds for Public Funding":
―the amounts recorded at the opening and closing of the fiscal year in "Funds dedicated to public funding contributions";
– the funds recorded at the end of the previous fiscal year, from funding contributions, and used during the fiscal year;
― the remaining expenses to be incurred, funded by contributions and recorded during the year in "Procurement to be made on funding contributions";
– dedicated funds corresponding to projects for which no significant expenditure has been recorded in the last two fiscal years;
– the existence of resolute conditions related to public funding contributions.
5.1.3. Solidarity actions of trade union organizations
For each major class of action, the trade union organization must, in its annual accounts schedule:
∙ specify the terms and conditions for the establishment of provisions in the fiscal year, specifying the quality of beneficiaries provided by the statutes;
― specify the recovery modalities for the fiscal year by distinguishing the amounts used and not used;
― establish a table of variation of these provisions by distinguishing the amounts at the opening and closing and variations in the fiscal year.
5.1.4. Contributions in kind
The availability of persons and goods is the subject of qualitative information:
- number of persons available, function and duration;
- nature and identification of property.
5.1.5. Annual accounts of legal persons
belonging to the overall perimeter
Trade union organizations that apply the method B of Article L. 2135-2 of the Labour Code shall include in the schedule of their accounts the elements relating to legal persons belonging to the general scope defined in that section, in accordance with the provisions of section 2 of the schedule to these Regulations relating to the terms and conditions of application of section L. 2135-2.
5.2. Nomenclature of specific accounts
Creation or modification in relation to the nomenclature of regulations No. 99-03 and No. 99-01.
Account 1034 "Security Funds with Right of Recovery".
Account 19XX "Funds dedicated to public funding contributions".
Account 4XX "Public funding contributions to be paid."
Account 689X " Commitments to be made on funding contributions".
Account 789X "Financing Contributions. - Deferral of unused resources from previous years."
5.3. Results and account models
for certain structures
The balance sheet and result account of trade union organizations that receive a simplified presentation of their annual accounts must include at least the headings and positions set out in the following models.
Simplified balance before distribution of trade union organizations
You can consult the table in the
JOn° 5 of 07/01/2010 text number 15
Simplified result account of trade union organizations
You can consult the table in the
JOn° 5 of 07/01/2010 text number 15
Section 2. ― Application methods
of theArticle L. 2135-2 of the Labour Code
TheArticle L. 2135-2 of the Labour Code provides that, under certain conditions, trade union organizations shall:
Consolidated accounts: method A;
provide, as an annex to their own accounts, the accounts of legal persons belonging to the general scope: method B.
Section 2 of the Schedule to these Regulations sets out the following:
the application field of theArticle L. 2135-2 of the Labour Code ;
the modalities for determining the common scope of the two methods;
the applicable rules when the trade union organization applies method A;
the applicable rules when the trade union organization applies method B.
1. Scope
The provisions of section 2 of the Schedule to these Regulations apply to trade unions and their unions referred to in Articles L. 2131-2, L. 2133-1 and L. 2133-2 of the Labour Code relating to the creation of professional unions and associations of employees or employers governed by the law of July 1, 1901 relating to the contract of association or, in the departments of Moselle, Bas-Rhin and Haut-Rhin, by local law, required to apply the provisions of Article L. 2135-2 of the Labour Code.
2. Determination of overall scope
Article L. 2135-2, inserted in Labour code by section 10 of the Act of August 20, 2008 (4), states that "Professional unions and their unions and associations of employees or employers referred to in section L. 2135-1 that control one or more legal persons within the meaning ofArticle L. 233-16 of the Commercial Code, without maintaining a bond of accession or affiliation, shall be held, under conditions determined by decree taken after notice of the National Accounting Council:
(a) be consolidated;
(b) Provide, as an annex to their own accounts, the accounts of these legal entities, as well as information on the nature of the control link. In this case, the accounts of these legal entities must have been subject to legal control. »
Pursuant to these provisions, the overall scope is composed of the trade union organization and legal persons meeting the following two cumulative criteria:
be controlled by the trade union organization within the meaning ofArticle L. 233-16 of the Commercial Code, and
do not maintain a bond of membership or affiliation with the trade union organization.
2.1. Link of membership or affiliation
Pursuant to the provisions of Article L. 2135-2, to be covered by the scope of the said Article, controlled legal persons shall not maintain a bond of membership or affiliation with the trade union organization.
In a letter addressed on 2 June 2009 to the National Council of Accounts, the Ministry of Labour and Social Relations, the Family, Solidarity and the City has specified that "the criterion of membership or affiliation which allows the exemption of the mandatory provision on consolidation shall apply only to entities whose purpose is governed by the provisions of the Labour code and of a trade union character."
For example, associations whose object is not trade union are within the scope of Article L. 2135-2, if controlled by a trade union organization.
2.2. Control Notion
The law refers to the control criteria as defined by theArticle L. 233-16 of the Commercial Code, which states that:
« (...) II. ― The exclusive control of a company results:
1° Either direct or indirect detention of the majority of voting rights in another company;
2° Either the designation, for two successive exercises, of the majority of the members of the organs of administration, management or supervision of another company. The consolidating society is presumed to have made this designation when it disposed of, directly or indirectly, a fraction greater than 40% of the voting rights, and no other partner or shareholder held, directly or indirectly, a fraction greater than its own;
3° Either the right to exert a dominant influence on a business under a contract or statutory clauses, where the applicable law allows it.
III. - Joint control is the sharing of control of a joint venture by a limited number of partners or shareholders, so that decisions result from their agreement.
IV. - The significant influence on the management and financial policy of a company is presumed when a company has, directly or indirectly, at least one-fifth of its voting rights. »
2.2.1. Trade union organization perimeter
The union organisation head of perimeter is that which controls one or more legal persons within the meaning ofArticle L. 233-16 of the Commercial Code, without maintaining a bond of membership or affiliation with them.
2.2.2. Legal persons under exclusive control
Exclusive control is the authority to direct the financial and operational policies of a corporation (business or other) to take advantage of its activities. The result is:
- either direct or indirect detention by the trade union organization of the majority of voting rights in a legal entity that the latter is a company, association or other;
- the designation by the union organization, for two successive exercises, of the majority of the members of the bodies of administration, direction or supervision of a legal person. The perimeter union organization is presumed to have made this designation when it, during that period, directly or indirectly, disposed of a fraction of more than 40% of the voting rights and that no other partner, shareholder or member, held, directly or indirectly, a fraction greater than its own;
- the right to exert a dominant influence on a legal person (company, association or other) under a contract or statutory clauses, where the applicable law permits. The dominant influence exists as long as, under the conditions described above, the perimeter trade union organization has the possibility to use or direct the use of assets in the same way as it controls its own assets.
2.2.3. Legal persons under joint control
Joint control is the sharing of control of a corporation that is jointly operated by a limited number of partners, shareholders or members, so that financial and operational policies result from their agreement.
Two elements are essential to joint control:
a limited number of partners, shareholders or members sharing control; the sharing of control assumes that no partner, shareholder or member alone is likely to exercise exclusive control by imposing its decisions on others; the existence of joint control does not exclude the presence of partners, shareholders or minority members who do not participate in joint control;
a contractual agreement that:
- provides for the exercise of joint control over the economic activity of the commonly exploited corporation;
- establishes decisions that are essential to the achievement of the objectives of the common corporation and that require the consent of all partners, shareholders or members participating in the joint control.
2.2.4 Companies under significant influence
Significant influence is the power to participate in the financial and operational policies of a company without having control of it. In particular, the significant influence can result from representation in management or oversight bodies, participation in strategic decisions, the existence of significant reciprocal operations, the exchange of management staff, and technical dependency links.
In a company, the significant influence on the financial and operational policies of a legal entity is presumed when the trade union organization head of perimeter has, directly or indirectly, at least 20% of the voting rights of that company.
2.2.5. Direct or indirect detention
Exclusive and joint controls and significant influence are understood, in all cases, directly or indirectly. Thus, for the assessment of the voting rights of a trade union organization in the assemblies of a legal person, it must be made mass of all the voting rights attached to the actions held by the trade union organization and all the legal persons it controls exclusively.
2.2.6. Calculation of percentage of interest
When a trade union organization controls a business, the provisions of paragraph 10051 of the schedule to Regulation No. 99-02 of the Accounting Regulatory Committee (CRC) of 29 April 1999 relating to the Consolidated Accounts of Commercial and Public Business Corporations apply.
When an organization exercises exclusive control over a corporation other than a business, the percentage of interest must be analyzed based on the risks and benefits associated with the control. In the absence of contractual or statutory provisions, the percentage of interest is assumed to be null.
When an organization exercises joint control over a corporation other than a capital entity, the percentage of control is based on the analysis of the facts. However, in the absence of a relevant and justified distribution key, the control percentage may be deemed to be the same between all joint control participants. In an objective of relevance of the information provided by the application of Article L. 2135-2, joint control may only be carried out in the presence of a limited number of controlling members (see para. 2.2.3).
For joint control of a corporation other than a capital entity, the percentage of interest must be analyzed based on the risks and benefits associated with the control. In the absence of contractual or statutory provisions, the percentage of interest is assumed to be null.
2.2.7. Special cases of parity organizations
By definition, parity organizations cannot be controlled by a single union organization. In the letter dated June 2, 2009, the ministry clarified that "parity organizations, by definition, (...) are not controlled by an organization, and therefore do not have to be consolidated".
However, regardless of the method (A or B) retained, the scope union organization indicates in the schedule to its accounts, the list of the joint bodies to which it participates.
2.3. Exclusions of the overall perimeter
A corporation controlled or under significant influence is excluded from the overall scope when:
― upon their acquisition, the securities of this company are held only for subsequent assignment; but if the subsequent assignment project deals only with a fraction of the securities, the control or significant influence is defined by reference to the fraction intended to be permanently possessed;
– severe and long-lasting restrictions seriously challenge:
― the control or influence on this legal person;
- the possibilities of cash transfers between this legal entity and the others included in the perimeter as defined in the first paragraph of section L. 2135-2.
Where such a business is excluded from that scope, its securities are recorded as "participation securities" in the consolidated accounts (Method A) and information is provided in the schedule when the perimeter-head trade union organization opted for method B provided for in Article L. 2135-2.
Where a corporation other than a business is so excluded from that scope, information is provided in the schedule regardless of the method (A or B) retained by the scope union organization.
3. Applicable methods
TheArticle L. 2135-2 of the Labour Code allows trade union organizations to define an overall perimeter according to the above-mentioned provisions either to establish consolidated accounts (Method A) or to schedule to their own individual accounts the individual accounts of the controlled legal entities as well as information on the nature of the control link (Method B). The use of one method is exclusive to the other, i.e. it is not possible for a trade union organization to use method A and method B.
3.1. Method A: consolidated accounts
Subject to the modifications provided for in this notice and the provisions provided for inArticle L. 2135-2 of the Labour Codethe trade union organizations referred to above establish consolidated accounts in accordance with the provisions of CRC Regulation No. 99-02.
The consolidation of the accounts of the legal entities under exclusive control of the trade union organization is done according to the method of global integration.
When a corporation is jointly controlled, the trade union organization that participates in this joint control consolidates the accounts of that legal entity according to the method of proportional integration.
The consolidation of the accounts of companies under significant influence of the trade union organization is done using the method of equivalence.
3.2. Method B: Annex information
The methodology b of Article L. 2135-2 of the Labour Code allows the trade union organisation head of scope to provide the accounts of the legal persons belonging to the general scope as an annex to its own accounts.
For the purposes of this method, the scope union organization must provide in the schedule to its individual accounts the individual accounts of the corporate entities that belong to the overall scope: balance sheet, result account and annex, as well as the report of the External Auditor.
It is recalled that the use of this method is conditioned by the legal control of the individual accounts of each legal entity belonging to the general scope.
The accounts to be provided are the final accounts. When the closing date of the annual accounts of legal persons belonging to the general scope is different from that of the trade union organization, this deviation must be mentioned in the annex.
In addition, the scope union organization must also provide information on the nature of the control link. This information corresponds to the elements developed in paragraph 5 of this notice.
4. Consolidated accounts (Method A)
Union organizations applying Method A shall establish their consolidated accounts by applying the provisions set out in Regulation No. 99-02, including sections II to V of the Schedule to the Regulation.
4.1. Assets and liabilities
legal persons other than a company
When a trade union organization controls a corporation other than an enterprise in an exclusive manner, the assets and liabilities of the corporation are taken over in full in the consolidated balance sheet. The counterparty of this recovery shall be recorded in consolidated equity or interest of the minority based on the percentage of interest as defined in paragraph 2.2.6 of section 2 of the schedule to these Regulations.
When a trade union organization jointly controls a corporation other than an enterprise in an exclusive manner, the assets and liabilities of the corporation are reflected in the consolidated balance sheet of the control percentage as defined in paragraph 2.2.6. of this notice. The counterparty of this recovery is recorded in consolidated equity or minority interest based on the percentage of interest as defined in the same paragraph.
4.2. Determination of asset input value
and liabilities of non-business corporations
When a trade union organization controls a corporation other than a business, no title has been recorded. As a result, the entry of such a corporation within the consolidation scope may not result in any acquisition gap or evaluation gap.
The entry value of the assets and liabilities of each of these entities is equal to their net book value, retired to the group's accounting standards, at the date of the first consolidation, by distinguishing gross value, depreciation and provisions.
The difference resulting from the harmonization of accounts with the group's accounting standards is added or cut off from consolidated equity or minority interest based on the percentage of interest as defined in paragraph 2.2.6 of section 2 of the schedule to these Regulations.
4.3. Subsequent monitoring of input values
After the first consolidation, the more or less-values of disposal, the endowments and reclaims of provisions contribute to the consolidated result.
However, the harmonized values that are unwarranted as a result of an error in the first consolidation must be corrected, with, for consideration, a retroactive change in consolidated equity or minority interest based on the percentage of interest as defined in paragraph 2.2.6 of section 2 of the schedule to this Regulation.
5. Annex information (Method B)
When a prospective trade union organization applies, to meet the obligations set out in the above-mentioned Article L. 2135-2, Method B, it provides in the schedule of its individual accounts the list of legal persons belonging to the general scope, specifying for each of them:
the nature of the control link;
the percentage of interest as defined in paragraph 2.2.6. of this notice;
the closing date of the accounts if it is different from that of the accounts of the trade union organization head of perimeter;
the accounting outcome of the year and the net accounting situation for the annexed accounts;
the identity of the auditor responsible for the legal control of the accounts of the legal entity.
It also inserts in its annex for each of these legal persons:
the individual accounts of the last financial period (balance, result account and annex); and
the report of the Auditor on this matter.
Section 3. ― Application methods
of theArticle L. 2135-3 of the Labour Code
TheArticle L. 2135-3 of the Labour Code provides that "the professional unions of employees or employers, their unions and associations of employees or employers referred to in Article L. 2135-1 may, where their statutes provide, establish combined accounts integrating the accounting of the legal persons and entities with which they have ties of membership or affiliation, under conditions determined by decree taken after notice of the Autorité des normes comptables".
Trade union organizations that establish combined accounts in accordance with the provisions of the Labour Code referred to above apply section VI of the schedule to Regulation No. 99-02 (5) of the Accounting Regulatory Committee subject to the specific provisions developed by section 3 of the schedule to these Regulations.
1. Scope
The provisions of section 3 of the Schedule to these Regulations apply to trade unions and their unions referred to in Articles L. 2131-2, L. 2133-1 and L. 2133-2 of the Labour Code relating to the creation of professional unions and associations of employees or employers governed by the law of July 1, 1901 relating to the contract of association or, in the departments of Moselle, Bas-Rhin and Haut-Rhin, by local law, which apply on option the provisions of Article L. 2135-3 of the Labour Code.
2. Determination of the combination perimeter
Article L. 2135-3 provides for the possibility for a trade union organization to establish accounts combined with legal persons and entities having a bond of membership or affiliation with it.
Pursuant to these provisions, trade union organizations that decide to combine their accounts, provided that their statutes provide, must maintain a bond of membership or affiliation between them. In a letter addressed on 2 June 2009 to the National Accounting Council, the Ministry of Labour, Social Relations, Family, Solidarity and the City has specified "that the criterion of accession or affiliation which allows the exemption of the mandatory provision on consolidation shall be limited to entities whose purpose is governed by the provisions of the Labour code and of a trade union character." As a result, associations whose purpose is not a trade union cannot enter the scope of combination.
In accordance with these principles, entry into the combination perimeter will result in:
whether membership in the statutes of a trade union organization providing for the combination of accounts;
a contractual agreement between trade union organizations.
Furthermore, pursuant to the provisions of paragraph 61 of Regulation No. 99-02, the same entity may not belong to two different combinations.
3. Accounts to be combined
The combination of trade union accounts means the combination of the only individual accounts of the trade unions.
However, where a combination trade union organization wishes to implement the provisions of paragraph 61 (b) of the above-mentioned regulation, it must include, in its combined accounts, the accounts established according to the provisions of Article L. 2135-2 of the Labour Code by each of the union organisations of the scope of combination.
Done in Paris, December 31, 2009.
Minister of Economy,
industry and employment,
Christine Lagarde
The state minister, keep seals,
Minister of Justice and Freedoms,
Michèle Alliot-Marie
Minister of Budget, Public Accounts,
Civil Service
and state reform,
Eric Woerth
