#VLOL2602006AOrder of March 27, 2026, amending the order of October 7, 2015, regarding accounting instruction for HLM organizations with private accounting and mixed economy companies
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This decree updates accounting instructions for social housing organizations (HLM) in France. It replaces specific annexes in a 2015 order, detailing annual documents and financial statements for social housing groups. Companies need to ensure compliance with the new format by 2026.
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Key Changes
- Replaces annexes in 2015 order with new annual document and financial statement requirements.
- Applies to accounting periods starting from January 1, 2026.
- Focuses on consolidated accounts of social housing groups.
Obligations
What this law requires
Replace Annex 4 of the October 7, 2015 order with the new Annex 1 (Chapter III) for annual documents and financial statements preparation
Replace Annex 3 of the October 7, 2015 order with the new Annex 1 (Chapter III) for annual documents and financial statements preparation
Prepare and submit combined accounts (comptes combinés) for coordination societies according to the new format specified in Chapter III
Prepare and submit consolidated financial statements (comptes consolidés) for umbrella structures (structures faitières) of housing social groups according to the new format
Apply the new accounting instruction format to all accounting periods beginning on or after January 1, 2026