II. Functioning of accounts
Class 1. Equity and liabilities

14. Regulated provisions


From the point of view of their accounting treatment, the following are treated as regulated provisions:

  • derogatory depreciation;

  • special revaluation provision resulting from the application of law no. 77-1467 of December 30, 1977;

  • capital gains reinvested in assets that are still on the balance sheet.

The functioning of accounts for regulated provisions is the same as that of accounts for provisions described below.

Regulated provisions for the financial year are recorded by debiting the corresponding subdivision of account 68 " Depreciation, amortization, impairment and provisions " to one of the following accounts: 142 " Regulated provisions relating to fixed assets " , 143 " Regulated provisions relating to inventory " , 144 " Regulated provisions relating to other assets " , 145 " Derogatory depreciation " , 146 " Special revaluation provision " , 147 " Reinvested capital gains " and 148 " Other regulated provisions " .

The relevant subdivisions of Account 78 " Reversal of depreciation, amortization, impairment and provisions " credit the reversals of regulated provisions by debiting one of the Accounts 142 to 148.

Thus, at the end of the financial year in which the funds relating to employee profit-sharing are used, the provision for investment is allocated by debiting account 6872 " Increase in regulated provisions " to the credit of the subdivision of account 142 entitled " Regulated provisions relating to fixed assets " .

It is credited to income in account 7872 " Reversal of regulated provisions relating to fixed assets " , either during the financial year in which it is definitively released from tax, or at the end of the financial year, in which the period of use expired, in the event that the investment has not been made.


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