Key Benefits:
The Minister of Economy, Finance and Industry, the Minister of Justice, the Minister of Justice, the Minister for the Budget and the Reform of the State, Spokesman for the Government, and the Minister responsible for social security, the elderly, the disabled and the family,
Law No. 98-261 of 6 April 1998 on the reform of the accounting rules and the adaptation of the advertising regime Land, including section 5,
Stop:
The Regulations of the Accounting Regulations Committee of November 3, 2005:
-CRC No. 2005-06 Relating to the rules for the accounting of financial instruments in the long term by mutual insurance companies with a risk of insurance and welfare institutions governed by the social security code;
-Regulation N ° 2005-08 relating to the provisions applicable to supplementary pension institutions with federations,
are registered.
This Order and its annexed Regulations will be published in the Official Journal of the French Republic.
A N N E X E
COMPTABLE REGULATION COMMITTEE
CRC Regulation No. 2005-06 of 3 November 2005 on the rules for the accounting of financial instruments by mutual companies The code of mutuality and assuming a risk of insurance and the welfare institutions governed by the social security code
The Accounting Regulation Committee,
In view of the fourth Council Directive 78 /660/EEC of 25 July 1978, Based on Article 54 (3) (g) of the Treaty and on the annual accounts of certain types of companies;
Having regard to Council Directive 91 /674/EEC of 19 December 1991 on the annual accounts and the consolidated accounts of the Insurance undertakings;
Given the code of mutuality;
Given the social security code;
Given the monetary and financial code;
In view of Law No. 98-261 of 6 April 1998 on the reform of accounting regulations and adaptation of the scheme Of the land publication;
In view of Decree No. 2004-261 of 24 March 2004 on the use of financial instruments by mutual or unions and amending the code of mutuality;
Given the decree n ° 2005-1146 of 8 September 2005 on the use of financial instruments in the long term and on the accounting of inflation-indexed bonds by the welfare institutions and amending the social security code;
Having regard to Regulation No 99-03 of the 29 April 1999 of the Committee on Accounting Regulations relating to the rewriting of the general accounting plan, as amended by Regulations 99-08 and 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, n ° 2003-05 of 20 November 2003, n ° 2003-07 of 12 December 2003, n ° 2004-01 of 4 May 2004, No. 2004-06, No. 2004-07, No. 2004-08, n ° 2004-13 and n ° 2004-15 of 23 November 2004;
Having regard to Regulation No 2002-09 of 12 December 2002 Committee on Accounting Regulations concerning the rules for the accounting of financial instruments by undertakings governed by the Insurance Code, as amended by Regulation No. 2004-02 of 4 May 2004;
In view of the opinion of the Board of Governors Of the mutuality of 27 October 2005,
Decides to amend Regulation No. 2002-09 as follows:
Article 1
Mutual societies under the code of mutuality and assuming a risk of insurance and Provident institutions governed by Title III of Book IX of the Code of Social Security shall account for transactions on financial instruments in accordance with the provisions laid down in Regulation No 2002-09 of 12 December 2002, as amended By Regulation No 2004-02 of 4 May 2004.
Article 2
In the title of Regulation No 2002-09, as amended by Regulation No 2004-02, after the words: "by the Insurance Code" are inserted the Words: "mutual societies covered by the code of mutuality and assuming a risk of insurance and provident institutions governed by Title III of Book IX of the Code of Social Security".
The first paragraph of paragraph 100 "Enterprises" in the Regulation n ° 2002-09 is amended as follows:
" Companies governed by the Insurance Code, mutual societies and mutual unions under the code of mutuality and assuming a risk of insurance or reinsurance, directly or Indirectly, including for operations carried out by their branches abroad and the provident institutions governed by Title III of Book IX of the Code of Social Security, register the financial instruments at term (IFT) according to The accounting, evaluation and information principles set out in this Regulation. "
Article 3
This Regulation applies to accounts for years beginning on 1 January 2006.
However, companies may apply this Regulation to the Exercises open from January 1, 2005.
Changes resulting from the application of this new Regulation to transactions in progress on the date of first application shall be dealt with in accordance with the provisions of Article 314-1 of the Regulation 99-03 CRC.
The publication of information on the effects of this change in method on the results and equity of previous years (art. 531-1 of the CRC Regulation 99-03) is not compulsory.
COMPTABLE REGULATION COMMITTEE
Regulation No. 2005-08 of 3 November 2005 on the accounting provisions applicable to institutions Supplementary pension with federations
The Accounting Regulation Committee,
In view of the Social Security Code;
In light of Decree No. 2004-965 of 9 September 2004 on the operation and control of the institutions of Supplementary retirement and their federations;
Having regard to Regulation No 99-03 of 29 April 1999 of the Accounting Regulation Committee on the general accounting plan, as amended by Regulations 99-08 and No. 99-09 of 24 November 1999, No. 2000-06 On December 7, 2000, No. 2002-10 of December 12, 2002, No. 2003-01 and No. 2003-04 of 2 October 2003, No. 2003-05 of 20 November 2003, No. 2003-07 of 12 December 2003, No. 2004-01 of 4 May 2004, No. 2004-06, No. 2004-07, No. 2004-08, No. 2004-13 and No. 2004-15 of 23 November 2004;
In view of the Decree of 30 November 2001 on the implementation of the Social Security Bodies' Chart of Accounts (PCUOSS);
In view of Opinion No. 2005-05 of 21 June 2005 of the National Council on Accounting for Provisions Accountants applicable to supplementary pension institutions with federations,
Decides:
Article 1
Scope
The supplementary pension institutions and their Federations shall apply the single accounting plan of the social security bodies referred to in Article L. 114-5 of the Social Security Code, subject to the adaptations specified below when they have federations.
These adaptations Are applicable both to the annual accounts of the institutions and federations and to the combined accounts established by the federations.
Item 2
Investment Accounting
Investments Cash equivalents are recorded in Account 50 entitled "Liquidity Investment Securities".
Investments, other than cash equivalents, are recorded in Class 3. The title is amended as follows: "Investment activity accounts".
The valuation of investment securities of liquidity and investment activity is carried out under the same conditions as those provided for in Article 332-9 of the CRC Regulation 99-03 for investment securities.
The results of the transfer of these investments are recorded in accounts 667 and 767, in accordance with the provisions of Regulation No 99-03 relating to securities of Placement.
Article 3
Accounting for maintenance contributions
The retention contribution paid by the new entrant is recorded separately to the asset (investments and claims) and liabilities to the pre-recorded account (technical contributions recognized in advance).
The investments resulting from the retention contribution are restricted and the corresponding financial products are Tracked separately by listing on specific sub-accounts. At the end of the period, these financial products are transferred to operating income (in a sub-account of account 702 "Other technical products" by the counterpart of account 799 "Transfer of financial products").
Products found In advance results in a return to the expected rate at the time of implementation and according to the methods of calculation which are then defined on the basis of the assumptions used in the calculation of the contribution to the maintenance of rights. The purpose of the depreciation plan is to balance, in respect of each year of payment, the additional cost resulting from the benefits to be used with the amount of recoveries of products recorded in advance of the financial products expected from The asset that is the result of the maintenance contribution.
Maintenance contributions are recorded in a specific item on the liability side of the balance sheet entitled "Technical contributions", the accounting rules and methods which They are applicable in detail in the Annex.
Article 4
Solidarity. -Compensation between institutions
Compensation transfers within each federation are recorded by each institution in "Other technical products" (account 702) or " Other expenses (account 602) by the consideration of a third party account (account 453) " AGIRC institutions (General Association of Executive Pension Institutions) or ARRCO (Association for the supplementary pension scheme of employees) ".
These products and expenses are recorded in the result account as "Compensation Products" and "Compensation Expenses".
Article 5
Financial Solidarity AGIRC-ARRCO
Taking Charged by the ARRCO (Association for the supplementary pension scheme of employees) of the deficit technical balance of a part of the operations of the AGIRC (General Association of Executive Pension Institutions), in application of the agreements Concluded by the social partners, is registered in "Other technical products" by the AGIRC institution and in "Other technical expenses" by the institution ARRCO.
These products and expenses are entered in the result account under the heading "Solidarity AGIRC/ARRCO".
Article 6
Financial Solidarity AGFF-AGIRC-ARRCO
The surpluses generated by the AGFF (Association for the Management of the AGIRC and ARRCO Funds) and Paid to the AGIRC and ARRCO institutions are recorded in "Other technical products" and recorded in the profit and loss account under the heading "Balance of AGFF".
On the balance sheet, amounts receivable are recorded in " Technical claims ".
Article 7
External financing
Contributions received by institutions and federations of third-party pension organizations are recorded According to the following terms:
-contributions that have the character of contributions are recorded in "Contributions" and presented separately to the result account in the technical products;
-contributions corresponding to Allowance support is recorded in "Other technical products" and presented separately to the profit and loss account in deduction of technical expenses.
On the balance sheet, amounts remaining to be receivable are recorded in "Other technical claims".
Article 8
Separate accounting of
operations by activity domain
Transactions are accounted for according to the nature of the continued activity In sub-accounts by fields whose codification makes it possible to distinguish:
-pension operations (contributions and allowances in particular, as well as any office or technical product related to retirement operations, and assets and liabilities Related);
-administrative management operations of pension operations (any office and administrative management products related to retirement operations, and related balance sheet items);
-social action operations (all elements The balance sheet or results relating to the social action, including the management costs directly related to those operations).
appropriations for social and administrative management activities are recorded in accounts 608 " Drawdown of technical funds "(sub-account of the retirement transactions recorded in the profit-taking account in technical expenses) and 708" Administrative and social management appropriations " (sub-accounts of social action operations Or administrative management, recorded in the result account into current management products) by the consideration of a link account 183 "Bind account between funds" (subaccounts in each of the three activities).
Item 9
Overview of the balance sheet and the result account
Operations are recorded on the balance sheet and the result account, depending on the business domain in question, in the following columns:
-operations Retirement;
-administrative management;
-social action.
"Technical claims" and "Technical debt" are debts and debts related to retirement transactions, with the exception of contributions receivable from companies that Are entered in specific sections of the balance sheet.
The "Reserves" item includes the following items, broken down into columns by activity area:
-retirement operations: medium-and long-term funding reserves;
- Administrative management and social action: reserves linked to each of these activities.
Working capital reserves relate exclusively to retirement transactions.
Item 10
Appendix
Rules and Methods Accounting
In addition to the information requested by the PCUOSS, the appendix includes a reminder of how the plan operates (allocation principles) and includes information on accounting rules and procedures Relating to the following elements:
-contributions and adherent companies;
-allowances and tenant accounts;
-external financing;
-retention contributions;
-investment transactions;
-endowments Between funds;
-compensation and solidarity;
-definition of business domains.
Balance sheet station information. -Financial Investments
Investment activity portfolio status indicating for each investment category:
-the gross value;
-possible depreciation;
-the net value (3) ;
-the market value (3);
-the latent value (3);
State of the investment securities portfolio with the same information.
Result account position information
Profit and loss account by activity area
For each business line (retirement operations, administrative management of operations, Retirement, social action), presentation of the sectoral result account with comparative data from the previous year.
Contributions and Allowances
Detail and Justification for regularisations on Prior years.
Financial Result
Statement of detailed financial results by nature (3), consistent with portfolio information, indicating:
-revenue from Investments;
-net proceeds and charges on assignments;
-depreciation movements (dotations and recoveries);
-other products and expenses;
-transfers of financial products.
Item 11
Appendix 1
List of PCUOSS accounts created or modified
1. As part of the financial management
of the supplementary pension institutions and their federations
Medium and long-term investments are recorded in class 3 "Investment activity accounts", with at least The following subdivisions:
You can view the table in OJ
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Short-term investments are recorded in Account 50 - " Values Liquidity investment securities " and the following arrangements are made:
You can view the table in OJ
No 2, 03/01/2006 text number 12
The labels of the The following accounts are modified accordingly:
You can view the table in OJ
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2. For Supplementary Retirement Operations
The management of a pension plan that is the exclusive activity, the following enhancements are made to the PCUOSS:
Contributions
The contributions acquired by the institutions are recorded in Account 701 "Contributions", Account 70 being referred to as "Contributions and Other Technical Products" and Account 702 "Other Technical Products".
In Consequence, account 75 is renamed to "Other current management products".
Allocations
Allowances supported by institutions are recorded in account 601 "Allowances", the account 60 being called "Allowances and other technical charges-Social Work Orders", and the following changes to labels are made:
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As a result:
-purchases are recorded in Account 618 renamed "Purchases and Miscellaneous" in item 61 "External services and purchases";
-account 619 is renamed "Discounts, Discounts," Discounts obtained on external services and purchases ";
-account 65 is renamed" Other current management expenses ".
Operating debts and debts
Debts for tenants Are registered in account 40 "Lesters, suppliers and related accounts", with the following accounts:
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Accounts receivable on the member companies are recorded in Account 41, "Adherent Enterprises and Associated Accounts", with the following account being created: 411 "Enterprises adhering".
The following account labels are Modified accordingly:
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3. As part of managing operations between
funds (business domains)
The management of the different business domains is done separately, the following accounts are created:
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No 2 of 03/01/2006 text number 12
4. Other accounts
Account 799 "Transfers of financial products" is created to record transactions in transfers of financial products relating to maintenance contributions, with account 79 being renamed " Transfers of expenses and products ".
The following accounts are taken from Regulation 99-03:
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The Account 453 is renamed "AGIRC Institutions or ARR Institutions" and the 457 "Other Institutions" account.
Account 69 is renamed "Income taxes and assimilated" and account 695 "Income taxes". Account 446 is renamed "State: Income Tax and Sales Taxes".
Item 12
Appendix 2
Balance Sheet
You can view the table in OJ
n ° 2, 03/01/2006 text number 12
Item 12
Appendix 2
Balance Sheet
You can view the table in OJ
No 2 of 03/01/2006 text number 12
Article 13
Appendix 3
Profit and loss account
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No 2 of 03/01/2006 text number 12
Item 14
First Application
This Regulation applies to accounts for years beginning on January 1, 2006.
Done at Paris, December 26, 2005.
The Minister of Economy,
Finance and Industry,
Thierry Breton
The Seals Minister, Minister of Justice,
Pascal Clément
Budget Minister
and State Reform,
Government Spokesperson,
Jean-François Copé
The Minister responsible for Social Security,
aux Seniors,
for people with disabilities
and family,
Philippe Bas
