27 AUGUSTUS 2020. - Besluit van het Verenigd College van de Gemeenschappelijke Gemeenschapscommissie betreffende het boekhoudkundig plan en de boekhoudkundige verplichtingen van de kinderbijslagfondsen
Het Verenigd College van de Gemeenschappelijke Gemeenschapscommissie,
Gelet op de bijzondere wet van 8 augustus 1980 tot hervorming der instellingen, artikel 20;
Gelet op de bijzondere wet van 12 januari 1989 met betrekking tot de Brusselse instellingen, artikel 69, tweede lid;
Gelet op de ordonnantie van 4 april 2019 tot vaststelling van het betalingscircuit van de gezinsbijslag, artikel 16, § 2, vierde lid;
Gelet op het voorstel van de Beheerraad voor Gezinsbijslag, gegeven op 13 februari 2020;
Gelet op het advies van de inspecteur van Financiën, gegeven op 9 maart 2020;
Gelet op het advies 67.626/1 van de Raad van State, gegeven op 14 juli 2020 met toepassing van artikel 84, § 1, eerste lid, 2°, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973;
Op voorstel van de leden van het Verenigd College bevoegd voor de Gezinsbijslagen;
Na beraadslaging,
Besluit :
HOOFDSTUK 1. - Verplichtingen betreffende het houden van een volledige boekhouding
Artikel 1. Voor de toepassing van dit besluit begint het boekjaar op 1 januari en eindigt het op 31 december van elk kalenderjaar.
Art. 2. De kinderbijslagfondsen houden hun rekeningen bij overeenkomstig een boekhoudkundig plan. Dit boekhoudkundig plan stemt wat betreft de inhoud, voorstelling en nummering overeen met het genormaliseerde minimum boekhoudplan als bijlage van dit besluit.
HOOFDSTUK 2. - Verplichtingen betreffende de inhoud van de jaarrekeningen
Art. 3. Voor de toepassing van dit besluit is het koninklijk besluit van 29 april 2019 tot uitvoering van het Wetboek van vennootschappen en verenigingen van toepassing op de kinderbijslagfondsen.
Onverminderd het eerste lid, moeten bij de gegevens die zijn opgenomen in de toelichtingen bij zowel het volledige schema van de jaarrekening, bij het verkort schema van de jaarrekening als...
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