Key Benefits:
Prime Minister,
On the report of the Minister of Social Affairs, Labour and Solidarity and the Minister of Health, Family and People with Disabilities,
Having regard to Directive 98 /78/EC of the European Parliament and of the Council of 27 October 1998;
Having regard to the code of mutuality, in particular Articles L. 114-17 and L. 212-7;
In view of the opinion of the Higher Council of mutuality of 14 November 2002,
Decline:
Chapter II of Title I of Book II of the code of mutuality (part three: Orders) is supplemented by a section 2 thus written:
" Section 2
"Combining accounts
" Art. D. 212-5. -Where one or more mutual societies or unions under Book II of this Code constitute with one or more other mutual societies defined in Article L. 111-1 or the Unions defined in Article L. 111-2 a group defined in Article L. 212-7, accounts Shall be established in accordance with the conditions laid down in this Chapter.
" In the absence of prior agreement at the closing date of the financial year as referred to in the first paragraph of Article D. 212-6, the entity which establishes and publishes the combined accounts Has received on average, in the last five years, the highest amount of contributions, regardless of the nature of the activity carried on. In the event that the obligation to establish combined accounts arises only from 2 ° of Article L. 212-7, the assignee shall be, in the case of several assignees, the person who has accepted on average over the last three years the The highest amount of premiums or contributions transferred by the entities of the whole subject to the obligation to establish combined accounts.
" Art. D. 212-6. -The designation of the entity entrusted with the preparation and publication of combined accounts shall be the subject of a written agreement between all entities whose cohesion does not result from capital links and belonging to the set subject to the obligation to establish Combined accounts. This agreement shall automatically bind all the bodies on which one of the parties to the agreement exercises exclusive control, joint control or a significant influence. An order of the Minister responsible for mutuality shall specify the provisions to be contained in the agreement.
" Art. D. 212-7. -Where an entity forming part of a group defined in Article L. 212-7 is included by global integration in the consolidated accounts of an entity itself subject to a consolidation obligation, the entity required to establish and publish accounts Combined is, by way of derogation, the consolidating entity. This obligation is consistent in this case with the obligation to draw up consolidated accounts. The consolidated accounts shall then include the accounts of the entities forming part of the above set, which are aggregated to the accounts of the consolidated entity.
" Art. D. 212-8. -Where a mutual or union of mutual societies under Articles L. 111-1 and L. 111-2, or a mutual group union referred to in Article L. 111-4-1, participates in an agreement provided for in Article D. 212-6, it shall be transmitted to the Committee on Control referred to in Article L. 510-1 within 15 days of its signature by the entity designated by that agreement or, failing that, by each party to the agreement. It shall be subject to the same deadlines and modalities to the knowledge of the auditors of all entities included within the scope of the combination. "
This Order will come into force on January 1, 2004.
The Minister of Social Affairs, Labour and Solidarity and the Minister of Health, Family and Disabled Persons shall each have responsibility for the execution of this Decree. Which will be published in the Official Journal of the French Republic.
Done at Paris, 30 December 2002.
Jean-Pierre Raffarin
By the Prime Minister:
The Minister of Health, of
family and people with disabilities,
Jean-François Mattei
The Minister of Social Affairs,
of Work and Solidarity,
François Fillon
