Article R4332-16 of the French General Code of Local Authorities
For the application of Article L. 4332-7, total revenue means the sum of actual operating revenue and actual investment revenue. Actual operating and investment revenue for the regions means all operating and investment revenue for the financial year resulting in actual movements, as recorded in the management accounts. Actual operating income is made up of the income recorded in the income accounts, plus the amounts recorded in the expense mitigation…