Arrêté du 11 décembre 2012 relatif à l'instruction budgétaire et comptable M. 14 applicable aux communes de Nouvelle-Calédonie et à leurs établissements publics administratifs
Jurisdiction | France |
Record Number | JORFTEXT000026770024 |
Date de publication | 15 décembre 2012 |
Enactment Date | 11 décembre 2012 |
Publication au Gazette officiel | JORF n°0292 du 15 décembre 2012 |
Court | Ministère des outre-mer |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2012/12/11/OMEO1240196A/jo/texte |
Le ministre des outre-mer et le ministre délégué auprès du ministre de l'économie et des finances, chargé du budget,
Vu le projet de loi de finances pour 2013 ;
Vu le code des communes de Nouvelle-Calédonie ;
Vu le décret n° 62-1587 du 29 décembre 1962 portant règlement général sur la comptabilité publique ;
Vu le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique, et notamment ses articles 49, 54 et 55 ;
Vu l'arrêté du 11 décembre 2009 modifié relatif à l'instruction budgétaire et comptable M. 14 applicable aux communes de Nouvelle-Calédonie et à leurs établissements publics administratifs et à l'instruction budgétaire et comptable M. 4 applicable aux services publics industriels et commerciaux de Nouvelle-Calédonie ;
Vu les avis du conseil de normalisation des comptes publics n° 2011-05 du 8 juillet 2011 et n° 2012-04 du 3 juillet 2012,
Arrêtent :
A compter de l'exercice 2013, le plan de comptes annexé à l'arrêté du 11 décembre 2009 modifié susvisé est modifié de la façon suivante :
― le compte 152 « Provisions pour risques et charges sur emprunts » est créé ;
― le compte 1521 « Provisions pour risques et charges sur emprunts (non budgétaire) » est créé ;
― le compte 1522 « Provisions pour risques et charges sur emprunts (budgétaire) » est créé ;
― le compte 1631 « Emprunts obligataires » est créé ;
― le compte 1632 « Opérations sur capital non échu...
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