Article L2573-39 of the French General Code of Local Authorities
The articles L. 2312-1 and L. 2312-2 and, as from the 2009 financial year, Article L. 2312-3 are applicable to the communes of French Polynesia. The report on the budget guidelines mentioned in Article L. 2312-1 presents a progress report on the measures provided for in the convergence plan covering the territory of the commune.