Article R2334-3-2 of the French General Code of Local Authorities
For the application of articles L. 2334-7 and L. 2334-7-3, actual operating revenue refers to all operating income for the financial year resulting in actual movements, as recorded in the management accounts. It is made up of income recorded in the income accounts, plus the amounts recorded in the expense mitigation accounts and minus the amounts recorded in the accounts for income mitigation, the provision of personnel invoiced to the…