Arrêté du 22 décembre 2015 relatif à l'instruction budgétaire et comptable M. 4 applicable aux services publics industriels et commerciaux de Nouvelle-Calédonie
Jurisdiction | France |
Record Number | JORFTEXT000031705842 |
Date de publication | 29 décembre 2015 |
Enactment Date | 22 décembre 2015 |
Publication au Gazette officiel | JORF n°0301 du 29 décembre 2015 |
Court | Ministère des outre-mer |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2015/12/22/OMES1532051A/jo/texte |
Le ministre des finances et des comptes publics, la ministre des outre-mer et le secrétaire d'Etat chargé du budget,
Vu le code des communes de Nouvelle-Calédonie ;
Vu le décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique, notamment ses articles 49, 54 et 55 ;
Vu l'arrêté du 17 décembre 2007 modifié relatif à l'instruction budgétaire et comptable M. 4 applicable aux services publics locaux industriels et commerciaux ;
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 l'arrêté du 11 avril 2011 modifié relatif à l'instruction budgétaire et comptable applicable aux établissements publics à caractère industriel et commercial de la Nouvelle Calédonie, de ses provinces et de ceux constitués par plusieurs provinces,
Arrêtent :
A compter de l'exercice 2016, le plan de comptes annexé à l'arrêté du 11 décembre 2009 modifié est modifié de la façon suivante :
- le compte 2052 « Quotas de gaz à effet de serre » est supprimé ;
- le compte 2095 « Consommations de gaz à effet de serre » est supprimé ;
- le compte 449 « Quotas d'émission de GES à acquérir » est...
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