Den 1. april 2003 vedtog Le Conseil National de la Comptabilité henstilling nr. 2003-R.01 vedrørende bestemmelser om bogføring og evaluering af pensionsforpligtelser og lignende fordele, hvori man netop præciserer evalueringsbestemmelserne på området.
The amounts indicated correspond to the situation at 1 January 2003 and will therefore be adjusted in line with rights acquired and benefits paid up to the date when the reform is implemented. [8] On 1 April 2003 the National Accountancy Council adopted Recommendation No 2003-R.01 on the rules for posting and evaluating liabilities in respect of pension and comparable benefits, which spells out the evaluation methods to be used in that area.