Each year, the départements draw up a statement showing all the allowances of any kind, denominated in euros, received by the elected representatives sitting on the departmental council, in respect of any mandate and any functions exercised within them and within any trade union within the meaning of Books VII and VIII of Part Five or any company mentioned in Book V of Part One or a subsidiary of one of these companies. This statement is communicated each year to the departmental councillors before the departmental budget is examined.