Summary change code of mutuality. Entry into force: January 1, 2004.
Keywords HEALTH, MUTUAL, MUTUALITY, CODE OF MUTUALITY, UNION MUTUAL, GROUP, PLAN FINANCIAL AND ACCOUNTANT, FUNCTIONING RULE OF OPERATION, ACCOUNT, ACCOUNT HANDSET, ENTITY or COMBINATION OF ACCOUNTS, ACCOUNT CONSOLIDATED JORF n ° 1 of January 1, 2003, page 54 text no. 47 DECREE Decree No. 2002-1626 of 30 December 2002 relating to the combination of the accounts of the groups defined in article L. 212 - 7 of the code of the third party insurance (: Decrees) NOR: SANS0224051D ELI: http://www.legifrance.gouv.fr/eli/decret/2002/12/30/SANS0224051D/jo/texte Alias: http://www.legifrance.gouv.fr/eli/decret/2002/12/30/2002-1626/jo/texte the Prime Minister, on the report of the Minister of Social Affairs, labour and solidarity and the Minister of health, the family and the disabled, saw the directive no. 98/78 / EC of the European Parliament and of the Council of 27 October 1998;
Given the code of mutuality, particularly its articles L. 114 - 17 and L. 212 - 7;
See the opinion of the High Council of the mutuality of November 14, 2002, decrees: Article 1 more on this article...
Chapter II of title I of book II of the code of mutuality third part: decrees) is complemented by a well written section 2: "Section 2" combination of Auditors «Art»»» D. 212-5. -When some mutual insurance companies or unions of book II of the present code are with one or several other mutual funds defined in article L. 111 - 1 or unions defined in article L. 111 - 2 a group defined in article L. 212 - 7, combined accounts are established in the terms laid down in this chapter.
"If an agreement prior to the closing date of the fiscal year as referred to in the first paragraph of article D. 212 - 6, the entity that establishes and publishes the combined accounts is that having cashed on average, over the past five years, the amount of highest contributions, regardless of the nature of the activity." Where the obligation to establish combined accounts follows that of the 2 ° of article L. 212 - 7, the transferee is, in the case where several assignees are involved, one who has accepted an average, over the past three years, the amount of premiums or contributions by entities of the whole under obligation to establish combined accounts.
'Art. D. 212-6. -The designation of the entity responsible to establish and publish combined accounts been a written agreement between all the entities whose cohesion does not result from links in capital and belonging to all under obligation to establish the combined accounts. This agreement commits to right all the agencies on which one of the parties to the agreement has exclusive control, joint control or significant influence. An order of the Minister responsible for precise mutuality the provisions that must contain this agreement.
'Art. D. 212-7. -When an entity forming part of a group defined in article L. 212 - 7 is included by consolidation in the consolidated accounts of an entity itself subject to an obligation of consolidation, the entity required to establish and publish combined accounts is, notwithstanding, the parent entity. This obligation merges in this case with the obligation to prepare consolidated accounts. Then, consolidated accounts include the accounts of entities part of the above set, which are aggregated to the accounts of the consolidating entity.
'Art. D. 212-8. -When a mutual or a union of mutuals under articles L. 111 - 1 and L. 111 - 2, or a union of mutual insurance group referred to in article L. 111-4-1, participates in an agreement referred to in article D. 212 - 6, it is sent to the Monitoring Committee referred to in article L. 510 - 1 within 15 days of its signature by the entity designated by agreement or otherwise, by each of the parties to the agreement. It is worn in the same time and terms to the attention of the Auditors of entities included in the scope of the combination. ' Article 2 more on this article...
This Decree will come into force January 1, 2004.
Article 3 more on this article...
The Minister of Social Affairs, labour and solidarity and the Minister of health, family and disabled people are responsible, each which is concerned, of the execution of this Decree, which will be published in the Official Journal of the French Republic.
Done at Paris, on 30 December 2002.
Jean-Pierre Raffarin by the Prime Minister: the Minister of health, the family and the disabled, Jean-François Mattei the Minister of Social Affairs, labour and solidarity, François Fillon