Article A144-1 of the French Insurance Code
November 7, 2023
The accounts of any grouping referred to in Article L. 144-2 are drawn up in accordance with rules determined by a regulation of the French Accounting Standards Authority (Autorité des normes comptables). The annual budget of a popular retirement savings plan is drawn up by the supervisory committee of this plan in accordance with the rules for drawing up the association’s accounts. It specifies in an appendix the amount of…
