COMPOSITION OF THE INVESTMENT SECTION GROUPS OF THE GENERAL BUDGET REFERRED TO IN ARTICLE D. 6145-6.
Expenditure
GROUP 1
Debt repayment
16: Borrowings and similar debts
GROUP 2
Fixed assets
139: Investment subsidies entered in the profit and loss account
20: Intangible fixed assets
2111: Bare land
2112: Developed land
2114: Deposited land
2115: Built land
2121: Fixtures and fittings on bare land
– Permanent plantations
2122: Fixtures and fittings on developed land
– Permanent plantations
2124: Fixtures and fittings on land under construction
– Permanent plantations
2125: Fixtures and fittings on built land
– Permanent plantations
2131: Erection of buildings on own land
2135: Buildings: general installations, fixtures and fittings (IGAAC)
2141: Buildings on non-building land
2145: Buildings on non-property land: general installations, fixtures and fittings (IGAAC)
2151: Specialised complex installations
2153: Special installations
2154: Equipment and tools
216 : Works of art
217 : Livestock and breeding stock
2181 : General fixed assets, fixtures and fittings
2182 : Transport equipment
2183 : Office and computer equipment
2184 : Furniture
2188 : Other tangible fixed assets
228: Assets under concession
229…9: Cancellation and reduction of concession grantor revenue vouchers issued in prior years
2311: Assets under construction
– Land under construction
2312: Assets under construction
– Land improvements and fittings
2313: Buildings under construction on own land
2314 : Buildings in progress on other land
2315: Assets under construction
– Industrial plant, machinery and equipment
2318: Other tangible assets in progress
232: Intangible assets in progress
238: Advances and deposits paid on orders for tangible fixed assets
24: Restricted fixed assets
4811: Deferred charges
4816: Bond issue costs
4817: Clearing of old accounts relating to extraordinary expenses other than start-up costs and study and research costs
4818: Expenses to be amortised
GROUP 3
Reversal of provisions
14: Regulated provisions
15: Provisions for liabilities and charges
1688: Accrued interest
29 : Provisions for depreciation of fixed assets
39 : Provisions for impairment in value of inventories and work-in-progress
491 : Provisions for impairment in value of debtors’ accounts
496 : Provisions for impairment of sundry debtors
59 : Provisions for impairment of financial accounts
GROUP 4
Other expenses
102…9: Cancellation and reduction of receipts from contributions issued in previous and prior years
10682…9: Cancellation and reduction of surplus revenue vouchers allocated to hospital investment issued in previous years
131…9: Cancellation and reduction of capital grant revenue vouchers issued in prior and subsequent years
24: Restricted fixed assets
261: Bons de participation (syndicats interhospitaliers)
262: Bons de participation (GIP)
263 : Equity interests (GIE)
266: Other equity investments
267: Receivables relating to participating interests
271: Non-current financial assets (ownership rights)
272: Non-current financial assets (debt)
274: Loans and advances
275: Deposits and guarantees paid
276: Other fixed assets
28…9
Cancellation and reduction of fixed asset depreciation receipts issued in previous and preceding financial years
Revenue
GROUP 1
Borrowings
16: Loans and similar liabilities (except account 1688)
GROUP 2
Depreciation
28 : Depreciation of fixed assets
GROUP 3
Provisions
14: Regulated provisions
15 : Provisions for liabilities and charges
1688: Accrued interest
29: Provisions for depreciation of fixed assets
39 : Provisions for impairment in value of inventories and work-in-progress
491 : Provisions for impairment in value of debtors’ accounts
496 : Provisions for impairment of sundry debtors
59 : Provisions for impairment of financial accounts
GROUP 4
Other income
102: Contributions
10682: Surpluses allocated to hospital investment
131: Capital grants received
139…9: Cancellation and reduction of investment subsidy expenditure mandates recorded in the profit and loss account issued in previous and prior financial years
205 : Concessions and similar rights, patents, licences, trademarks and similar rights and assets
208: Other intangible assets
209: Cancellation and reduction of mandates for expenditure on intangible assets issued in prior and subsequent years
2111: Bare land
2112: Developed land
2114: Deposited land
2115: Built land
2121: Fixtures and fittings on bare land
– Permanent plantations
2122: Fixtures and fittings on developed land
– Permanent plantations
2124: Fixtures and fittings on land under construction
– Permanent plantations
2125: Fixtures and fittings on built land
– Permanent plantations
2131: Erection of buildings on own land
2135: Buildings: general installations, fixtures and fittings (IGAAC)
2141: Buildings on non-building land
2145: Buildings on non-property land: general installations, fixtures and fittings (IGAAC)
2151: Specialised complex installations
2153: Special installations
2154: Equipment and tools
216 : Works of art
217 : Livestock and breeding stock
2181 : General fixed assets, fixtures and fittings
2182 : Transport equipment
2183 : Office and computer equipment
2184 : Furniture
2188: Other tangible fixed assets
228…9: Cancellation and reduction of capital expenditure orders for concession assets issued in previous years
229: Rights of concession grantors
23…9: Cancellation and reduction of capital expenditure orders in progress issued in prior and subsequent years
24: Restricted fixed assets
26: Equity interests and related receivables
27: Other long-term investments
4811: Deferred charges
4816: Bond issue costs
4817: Settlement of old accounts relating to extraordinary expenses other than start-up costs and study and research costs
4818: Expenses to be amortised
