Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to be deferred over several financial years ; 4° The increase in inventories and work-in-progress; 5° Write-backs of provisions; 6° The transfer of investment grants to the income statement.
Budget appropriations in the operating section of the budget not committed at the close of the financial year may not be carried over to the budget for the following financial year. Expenditure in the operating section duly committed, not mandated and for which there has been service done by 31 calendar December, shall be notified by the Director to the Accounting Officer and attached to the outturn for the financial…
A.-The cumulative result defined in B of Article R. 2311-11 is allocated, where it is a surplus :
If the financial account has not been adopted by the date of the vote on the budget for the following financial year, when the result of the operating section, the financing requirement or, where applicable, the surplus of the investment section and the forecast appropriation are carried forward, under the conditions set out in the fourth paragraph of article L. 2311-5, the entries in the budget are justified by the…
An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.
At the end of the financial year and after an inventory has been taken, the Director shall have the financial account drawn up by the accountant. This document is presented to the Board of Directors as an appendix to a report by the Director providing full information on the activity of the régie during the last financial year and indicating the measures that should be taken to: 1° Lowering cost…
The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and income statement; 4° The table of appropriation of results; 5° The appendices defined by joint instruction of the Minister responsible for local authorities and the Minister responsible for the budget; 6° The balance of stocks established after inventory. The Board of Directors approves the financial account.
The account, affirmed to be true and sincere, dated and signed by the accounting officer, sent for information to the parent body within two months of the board’s deliberation.
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
