28 AOUT 2020. - Arrêté royal modifiant l'arrêté royal du 14 août 1987 relatif au plan comptable minimum normalisé des hôpitaux
PHILIPPE, Roi des Belges,
A tous, présents et à venir, Salut.
Vu la loi coordonnée du 10 juillet 2008 sur les hôpitaux et autres établissements de soins, l'article 85;
Vu l'arrêté royal du 14 août 1987 relatif au plan comptable minimum normalisé des hôpitaux;
Vu les avis du Conseil fédéral des établissements hospitaliers, donnés le 8 novembre 2018 et le 12 mars 2020;
Vu l'avis de l'Inspecteur des Finances, donné le 20 juillet 2020;
Vu la demande d'avis dans un délai de trente jours, adressée au Conseil d'Etat le 28 juillet 2020, en application de l'article 84, § 1er, alinéa 1er, 2°, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973;
Considérant l'absence de communication de l'avis dans ce délai;
Vu l'article 84, § 4, alinéa 2, des lois sur le Conseil d'Etat, coordonnées le 12 janvier 1973;
Sur la proposition de la Ministre des Affaires sociales et de la Santé publique,
Nous avons arrêté et arrêtons :
Article 1er. A l'annexe 1 de l'arrêté royal du 14 août 1987 relatif au plan comptable minimum normalisé des hôpitaux, les modifications suivantes sont apportées :
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dans la Classe 2, « Frais d'établissement, actifs immobilisés et créances à plus d'un an », le compte « 21. Immobilisations corporelles », modifié en dernier lieu par l'arrêté royal du 26 novembre 2006, est complété par la subdivision suivante : « 2140. Certificats d'électricité écologique »;
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dans la Classe 6, « Charges », dans le compte « 69. Affectations et prélèvements », modifié en dernier lieu par l'arrêté royal du 29 juillet 2019, la subdivision « 692. Affectation aux autres réserves » est remplacée par ce qui suit : « 692. Affectation aux réserves ».
Art. 2. A l'annexe...
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