Regulation N° 2021-02 of 4 June 2021 amending the ANC regulation N° 2018-06 relating to the annual financial statements of private-law non-for-profit entities
ANC’s Board reintroduced in Regulation n°2018-06, the accounting provisions applicable to group insurance contract underwriting associations and to associations called  popular retirement savings group (called GERP in French for groupement d’épargne retraite populaire). These provisions were previously mentioned in regulation CRC n°2004-12 repealed by regulation N° 2018-06
Regulation
Regulation and related commentaries