Regulation n°2023-04
Date: 23 novembre 2023
ANC’s Board adopted on 8 November 2023 Regulation n° 2023-04 amending ANC Regulation n° 2015-11 relating to the annual financial statements of insurance entities in order to mainly set the accounting treatment of ring-fenced fund regarding retirement savings plan called « plan d’épargne retraite » (PER).
Regulation (homologation procedure underway)
Regulation and related commentaries