Key Benefits:
The Prime Minister,
On the report of the Minister of State, Minister of Ecology, Energy, Sustainable Development and the Sea, in charge of green technologies and climate negotiations,
Vu le Trade codeincluding articles L. 612-1 and L. 612-2, R. 612-1 and R. 612-2;
Considering the construction and housing code, including articles L. 313-1 and following, R. 313-1 and following;
Vu le Decree No. 90-101 of 26 January 1990 the terms and conditions for the application and entry into force of Decree No. 90-100 of 26 January 1990 amending the code of construction and housing and relating to the rules of management of the collector organizations referred to in article R. 313-9 (2°, a) of the same code and relating to the rules of provisions applicable to these organizations;
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;
In view of deliberation No. 08-30 on the amendment Decree No. 90-101 of 26 January 1990 of the Board of Directors of the National Agency for Employer Participation in the Construction Effort of December 10, 2008,
Decrete:
The title of the above-mentioned decree of 26 January 1990 is replaced by the following title: " Decree No. 90-101 of 26 January 1990 relating to the rules of management, depreciation and provisioning applicable by registered collector organizations referred to in the second paragraph of Article L. 313-18 of the Construction and Housing Code".
Article 5 of the aforementioned Decree of 26 January 1990 is amended as follows:
1° In the first paragraph, the words "of provision" are replaced by the words "of depreciation and provisioning". The words: "by respecting the principles of prudence defined by the 1982 General Accountant Plan. are replaced by the words: "in accordance with those established by the accounting plan applicable to collector organizations referred to in the second paragraph of section L. 313-18 of the Construction and Housing Code. » ;
2° In the third paragraph, the word "supplied" is replaced by the word "depreciated" and the paragraph is supplemented by the words "who can actually be implemented. » ;
3° In the fifth paragraph, the words: "a provision for depreciation" are replaced by the word "depreciation";
4° In the sixth paragraph, the words "for risks" are deleted and the paragraph is supplemented by the words: ", for the only companies in which the liability of the association is not limited to the amount of its capital participation. » ;
5° In the eighth preambular paragraph, the word "supplied" is replaced by the word "depreciated";
6° In the tenth and thirteenth paragraphs, the word "supplied" is replaced in each occurrence by the word "depreciated";
7° In the last paragraph, the end of the sentence after the word: "a guarantee" is replaced by the word: "who can actually be implemented. »
Article 6 of the aforementioned Decree of 26 January 1990 is replaced by the following provisions:
"Art. 6.-Constituted according to the provisions of section 5, the depreciations and provisions necessary for the coverage of the risks incurred in the context of the jobs defined in section II of Chapter III of Title I of Book III of the Construction and Housing Code may be charged on the resources derived from the participation of employers in the construction effort, in accordance with the terms and limits established by order of the Minister responsible for the housing, of the Minister responsible for the housing
"On derogation from the prefect of the department of the head office of the registered collector organization granted after notice of the National Agency for the participation of employers in the construction effort, depreciations and provisions constituted in accordance with Article 5 may be charged against the resources derived from the participation of employers in the construction effort, beyond the imputation limits established by the interdepartmental order mentioned in the previous paragraph.
"In the event of a recovery on the depreciations and provisions attributed in whole or in part on the resources of the employer's participation in the construction effort, the amount of the recovery is reinstated in these resources to the amount initially charged.
"The losses on employment claims defined in chapter III, section II, title I, of Book III of the Construction and Housing Code that have become irrecoverable may be charged against the resources derived from the employer's participation in the construction effort, in terms and limits set by order of the Minister for Housing, the Minister for Economics and the Minister for Budget. An account of the amount and reasons for the losses concerned is made at least twice a year to the organization's governing body.
"On derogation from the prefect of the head office of the registered collector organization granted after the advice of the National Agency for the participation of employers in the construction effort, losses on employment claims defined in section II of Chapter III of Title I of Book III of the Construction and Housing Code that have become irrecoverable can be charged on the resources of the participation of employers in the construction effort, at the end of the term »
Articles 4, 6-1 and 7 of the aforementioned Decree of 26 January 1990 are repealed.
The Minister of State, Minister of Ecology, Energy, Sustainable Development and the Sea, in charge of green technologies and climate negotiations, the Minister of Economy, Industry and Employment, the Minister of Budget, Public Accounts and State Reform, and the Secretary of State responsible for housing and urban planning, are responsible, each in the case of the Journal, for the execution of the decree published in the French Republic, for the execution of the decree
Done in Paris, 6 July 2010.
François Fillon
By the Prime Minister:
Minister of State, Minister of Ecology,
of energy, sustainable development and the sea,
green technologies
and climate negotiations,
Jean-Louis Borloo
Minister of Economy,
industry and employment,
Christine Lagarde
Minister of Budget, Public Accounts
and state reform,
François Baroin
Secretary of State
responsible for housing and urban planning,
Benoist Apparu
