The provisions of 2° of article L. 2331-6 and those of 7° of article L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996.
For financial years prior to 1997, the provisions of articles L. 231-9 and L. 231-12of the code des communes as they stood prior to the entry into force of the loi n° 94-504 du 22 juin 1994 portant dispositions budgétaires et comptables relatives aux collectivités locales.