COMPOSITION OF THE FUNCTIONAL GROUPS OF THE ANNEXED BUDGETS REFERRED TO IN ARTICLE D. 6145-6.
UNALLOCATED ALLOCATION
Expenditure
GROUP 1
Operating expenses relating to personnel
A 631: Taxes and similar payments on salaries (tax authorities)
A 633: Taxes and similar payments on remuneration (other bodies)
A 641: Remuneration of non-medical staff
A 6451: Social security and welfare charges: non-medical staff
A 647: Other social security charges
A 648: Other staff costs
GROUP 2
Other operating expenses
A 601: Purchases of raw materials and supplies in stock
A 602: Stocked purchases; other supplies
A 6031: Change in stocks of raw materials and supplies
A 6032: Change in inventories of other supplies
A 6037: Change in stocks of merchandise
A 606: Non-stock purchases of materials and supplies
A 607: Purchases of goods
A 61: External services
A 62: Other external services
A 635: Other taxes, duties and similar payments (tax authorities)
A 637: Other taxes and similar payments (other organisations)
A 65: Other operating expenses
A 66 :
Financial expenses
A 67: Exceptional expenses
A 68: Depreciation, amortisation and provisions
A 709: Discounts, rebates and discounts granted by the establishment
A 7135: Changes in stocks of products (debits)
Revenue
GROUP 1
Income from unallocated endowments
A 7011: Unprocessed crop products
A 7012: processed crop products
A 7013: Animal products
A 7014: Animals other than for breeding and production
A 7018 : Other farm products
A 703: Sales of residual products
A 707: Sale of merchandise
A 7135: Changes in inventories of products
A 72: Capitalised production
A 744: Flat-rate apprenticeship grant
A 751: Income from buildings not used for hospital activities
A 752: Hunting and fishing rights
A 753: Rentals
A 758: Miscellaneous operating income
A 76: Financial income
A 771: Extraordinary income from management operations
A 772: Income from previous financial years
A 775: Proceeds from disposal of assets
A 778: Other exceptional income
A 603: Changes in inventories (credits)
A 609: Discounts and rebates on purchases
A 619: Discounts and rebates on external services
A 629: Discounts and rebates on other external services
GROUP 2
Write-backs of depreciation
and provisions, expense transfers
A 7815: Write-backs of provisions for operating risks and charges
A 78173: Write-backs of provisions for depreciation of stocks and work-in-progress
A 78174: Write-backs of provisions for impairment of receivables
A 786: Write-backs of provisions (to be recorded under financial income)
A 7874: reversals of other regulated provisions
A 79: Expense transfers
LONG-TERM CARE UNITS
SOCIAL AND MEDICO-SOCIAL ACTIVITIES
Mnemonic letters
B Long-term care centres and units.
E Establishments accommodating dependent elderly people.
J Retirement homes.
K Hospices.
N Home care services for the elderly.
P Other social or medico-social services.
Expenditure
GROUP 1
Operating expenses relating to personnel
61681: Sickness, maternity and accidents at work
621: External staff
631: Taxes and similar payments on remuneration (tax authorities)
633 :
Taxes and similar payments on remuneration (other bodies)
641 : Remuneration of non-medical staff
642 : Remuneration of medical staff
6451 : Social security and welfare charges: non-medical staff
6452 : Social security and welfare costs: medical staff
647 : Other social security charges
648 : Other personnel costs
67281 : Staff costs
GROUP 2
Medical Operating Expenses
6021 : Pharmaceutical products and products for medical use
6022 : Supplies, finished products and small medical and medico-technical equipment
60321 : Change in inventories of pharmaceutical products and products for medical use
60322 : Change in inventories of supplies, finished goods and small medical and medico-technical equipment
6066 : Medical supplies
611 : General sub-contracting
61357 : Medical equipment
61551 : Medical equipment and tools
615611 : Medical computer maintenance
61562 : Medical equipment maintenance
67282 : Medical expenses
GROUP 3
Hotel and General Operating Expenses
601 : Stocked purchases of raw materials and supplies
602 : Stocked purchases; other supplies (except 6021 and 6022)
6031 : Change in inventories of raw materials and supplies
6032 : Change in inventories of other supplies (except 60321 and 60322)
6037 : Change in inventories of goods
606: Non-stock purchases of materials and supplies (except 6066)
607: Purchases of merchandise
61: External services (except 611, 61357, 61551, 615611, 61562, 61681)
62 : Other external services (except 621)
635 : Other taxes, duties and similar payments (tax administration)
637: Other taxes and similar payments (other organisations)
65: Other operating expenses
67283: Hotel operating expenses
713: Changes in product inventories (debits)
GROUP 4
Depreciation, provisions, financial expenses
and exceptional expenses
66: Financial expenses
67 : Exceptional expenses (except 6721, 67281, 67282, 67283)
68 : Depreciation, amortisation and provisions
Revenue
GROUP 1
Overall care package
70621: Global allocation (annual global package) (long-term care retirement homes)
70661 :
Overall funding allocation (care)
GROUP 2
Daily care charges
706112: Daily care charge (retirement homes)
706122: Fixed daily rate for care (long-term care)
70662: Accommodation
7067: Income from services not included in the daily rates for care
GROUP 3
Income from accommodation
70613: Daily accommodation rates (establishments with a fixed rate for care)
70614: Daily rates (establishments for the elderly without a fixed rate for care)
70615: Daily rates for other establishments governed by social legislation
70616: Overall allocation for establishments governed by social legislation
70617: Accommodation charges (EHPAD)
70618: Other income from establishments governed by social legislation
70627: Daily fee (1983 Act) (CAT)
7064: Dependency fees (EHPAD)
GROUP 4
Other revenue
701: Sales of finished goods
702 : Sales of intermediate products
703: Sales of residual products
704 :
Work
7065 : Revenue from activities subject to specific pricing arrangements
707: Sale of goods
708: Revenue from ancillary activities
713: Changes in inventories of products (credits)
72: Capitalised production
74: Operating subsidies and profit-sharing
7583: Reimbursement of expenses
7586: Income from the management of the assets of patients of full age protected by the law of 3 January 1968
7588: Other current management income
761 : Income from participating interests
762 : Income from long-term investments
764 : Income from marketable securities
765: Discounts obtained
767 : Net proceeds from sales of marketable securities
768 : Other financial income
771 : Extraordinary income from management transactions
772 : Income from prior periods
775: Proceeds from disposal of assets
777: Share of investment grants transferred to profit or loss for the year
778: Other extraordinary income
7815: Write-backs of provisions for operating liabilities and charges
78174: Write-backs of provisions for impairment of receivables
786: Write-backs of provisions (financial income)
7874: Write-backs of other regulated provisions
78741: Write-backs of cash reserves
79: Expense transfers
603 : Changes in inventories (credits)
609: Discounts and rebates on purchases
619: Discounts and rebates on external services
629: Discounts and rebates on other external services
ACTIVITIES TO COMBAT ALCOHOLISM
FACILITIES FOR DRUG ADDICTS
Mnemonic letters
U Activities to combat alcoholism.
V Structures for drug addicts.
Expenditure
GROUP 1
Operating expenses relating to personnel
61681: Sickness, maternity and accidents at work
621: External staff
631: Taxes and similar payments on remuneration (tax authorities)
633: Taxes and similar payments on remuneration (other bodies)
641 : Remuneration of non-medical staff
642 : Remuneration of medical staff
6451 : Social security and welfare charges: non-medical staff
6452 : Social security and welfare costs: medical staff
647 : Other social security charges
648 : Other personnel costs
GROUP 2
Medical Operating Expenses
6021 : Pharmaceutical products and products for medical use
6022 : Supplies, finished products and small medical and medico-technical equipment
60321 : Change in inventories of pharmaceutical products and products for medical use
60322 : Change in inventories of supplies, finished goods and small medical and medico-technical equipment
6066 : Medical supplies
611 : General sub-contracting
61357 : Medical equipment
GROUP 3
Other expenses
601 : Stocked purchases of raw materials and supplies
602 : Stocked purchases : other supplies (except 6021 and 6022)
6031 : Change in inventories of raw materials and supplies
6032 : Change in inventories of other supplies (except 60321 and 60322)
6037 : Change in inventories of goods
606: Non-stock purchases of materials and supplies (except 6066)
607: Purchases of merchandise
61: External services (except 611, 61357 and 61681)
62 : Other external services (except 621)
635 : Other taxes, duties and similar payments (tax authorities)
637 : Other taxes, duties and similar payments (other organisations)
658 : Miscellaneous operating expenses
66 : Financial expenses
67 : Exceptional expenses
68 : Depreciation, amortisation and provisions
713 : Changes in inventories of products (debits)
Revenue
GROUP 1
State subsidies
741: Operating subsidies paid by the State
GROUP 2
Other income
706: Provision of services
713: Changes in inventories of products (credits)
72: Capitalised production
742: Equity interests
748 : Other operating subsidies
758 : Miscellaneous operating income
771 : Extraordinary income from management operations
772: Income from prior periods
775 : Proceeds from disposal of assets
778: Other extraordinary income
781: Write-backs of depreciation, amortisation and provisions (to be included under operating income)
786: Write-backs of provisions (included in financial income)
7874: Write-backs of other regulated provisions
79: Expense transfers
603: Changes in inventories (credits)
609 : Discounts and rebates on purchases
619: Discounts and rebates on external services
629: Discounts and rebates on other external services
