Title III: PERFORMANCE OF THE CONCESSION CONTRACT

The report provided for in article L. 3131-5 is produced each year by the concessionaire, before 1st June. It takes into account the specific features of the sector of activity concerned and respects the accounting principles of independence of financial years and consistency of methods used to prepare each of its parts, while allowing comparison between the current year and the previous one. All supporting documents for this report are…

The report includes, in particular:1° The following accounting data:a) The annual profit and loss account for the operation of the concession, showing the data presented for the previous year under the current contract. For the purpose of drawing up this account, direct expenses are allocated directly and indirect expenses, in particular overheads, are allocated according to internal criteria derived from cost accounting or according to an allocation key, the details…

Where the management of a public service is under concession, the report shall also include:1° The following accounting data:a) A report on the situation of the assets and fixed assets required to operate the public service under concession, including in particular a description of the assets and, where applicable, the investment programme, including with regard to environmental and safety standards;b) A statement monitoring the contractual programme of initial investment and…