Décret no 96-524 du 13 juin 1996 pris pour l'application de l'article L.
Jurisdiction | France |
Publication au Gazette officiel | JORF n°138 du 15 juin 1996 |
Record Number | JORFTEXT000000559512 |
Date de publication | 15 juin 1996 |
Court | MINISTERE DE L'ECONOMIE ET DES FINANCES |
Enactment Date | 13 juin 1996 |
Sur le rapport du ministre de l'économie et des finances, du ministre de la fonction publique, de la réforme de l'Etat et de la décentralisation et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des collectivités territoriales, et notamment ses articles L. 2252-3 et L. 2321-2 ;
Vu le code des communes ;
Vu la loi no 84-46 du 24 janvier 1984 relative à l'activité et au contrôle des établissements de crédit, et notamment ses articles 3, 10 et 103 ;
Vu la loi no 94-504 du 22 juin 1994 portant dispositions budgétaires et comptables relatives aux collectivités locales ;
Vu l'avis du comité des finances locales en date du 24 octobre 1995 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
-3 du code général des collectivités territoriales
Art. 1er. - Le cautionnement mentionné à l'article L. 2252-3 du code général des collectivités territoriales est obtenu auprès d'un établissement de crédit dans les conditions fixées par la loi du 24 janvier 1984 susvisée. Lorsque la commune a obtenu elle-même un cautionnement dans les conditions prévues au présent article et si ce cautionnement est partiel, elle est tenue de provisionner pour la part non couverte par le cautionnement.
Art. 2. - La provision spéciale prévue à l'article L. 2252-3 du code général des collectivités territoriales s'applique aux garanties d'emprunt accordées à compter du 1er janvier 1996.
La dotation annuelle à cette provision est égale à 2,5 p. 100 du montant total des annuités d'emprunts garantis ou cautionnés par une commune au 31 décembre de l'exercice précédent.
Cette provision doit atteindre 10 p. 100 du montant total des annuités d'emprunts garantis ou cautionnés par une commune au 31 décembre de...
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