Date: 21 novembre 2023
ANC board is seeking the views of all stakeholders on its draft regulation on the distinction between debt and other equity (« autres fonds propres »).
The draft regulation submitted for consultation aims to:
affirm the status of "other equity" (« autres fonds propres »).as a separate item on the balance sheet;
define this heading througg its components (non-refundable funds, conditional advances and grantor rights) and
provide a definition of non-reimbursable funds and conditional advances.
These provisions apply indifferently to both individual accounts and consolidated accounts drawn up in accordance with French standards for groups other than those in the insurance or banking sectors.
For consistency of the liabilities on the balance sheet in the two sets of accounts, amendmets are made for consolidated equity.
Replies to the 6 consultation questions are expected by March 31, 2024 at the latest.
Appendix to the consultation: draft regulation