The cross presentation, by function or by nature, provided for in Article L. 4425-7 is carried out between the finest level of the functional nomenclature and each of the three-digit nature accounts. For the administrative account, the cross-reference is made between the most detailed level of the functional nomenclature and the most detailed account opened in the nomenclature by nature.
This cross-referenced functional presentation is not used for the administrative account.
This cross-referenced functional presentation is not applicable to a single-activity regional or departmental public service set up as a public establishment or the subject of an annexed budget.