28 AUGUSTUS 2020. - Koninklijk besluit tot wijziging van het koninklijk besluit van 14 augustus 1987 tot bepaling van de minimumindeling van het algemeen rekeningenstelsel voor de ziekenhuizen
FILIP, Koning der Belgen,
Aan allen die nu zijn en hierna wezen zullen, Onze Groet.
Gelet op de gecoördineerde wet van 10 juli 2008 op de ziekenhuizen en andere verzorgingsinrichtingen, artikel 85;
Gelet op het koninklijk besluit van 14 augustus 1987 tot bepaling van de minimumindeling van het algemeen rekeningenstelsel voor de ziekenhuizen;
Gelet op de adviezen van de Federale Raad voor Ziekenhuisvoorzieningen, gegeven op 8 november 2018 en 12 maart 2020;
Gelet op het advies van de inspecteur van Financiën, gegeven op 20 juli 2020;
Gelet op de adviesaanvraag binnen dertig dagen, die op 28 juli 2020 bij de Raad van State is ingediend, met toepassing van artikel 84, § 1, eerste lid, 2°, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973;
Overwegende dat het advies niet is meegedeeld binnen die termijn;
Gelet op artikel 84, § 4, tweede lid, van de wetten op de Raad van State, gecoördineerd op 12 januari 1973;
Op de voordracht van de Minister van Sociale Zaken en Volksgezondheid,
Hebben Wij besloten en besluiten Wij :
Artikel 1. In bijlage 1, van het koninklijk besluit van 14 augustus 1987 tot bepaling van de minimumindeling van het algemeen rekeningenstelsel voor de ziekenhuizen, worden de volgende wijzigingen aangebracht:
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in de Klasse 2, "Oprichtingskosten, vaste activa en vorderingen op meer dan één jaar", wordt de rekening "21. Immateriële vaste activa", laatst gewijzigd door het koninklijk besluit van 26 november 2006, aangevuld met de volgende onderverdeling: "2140. Groene stroomcertificaten";
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in de Klasse 6, "Lasten", in de rekening "69. Resultaatverwerking", laatst gewijzigd bij het koninklijk besluit van 29 juli 2019, wordt de onderverdeling "692. Toevoeging aan de overige reserves"...
Pour continuer la lecture
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