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French General Code of Local Authorities

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Article D5217-13 of the French General Code of Local Authorities

November 4, 2023

The cumulative result defined in II of article D. 5217-12 is allocated, when it is a surplus: 1° As a priority, to reserves to cover the financing requirement of the investment section arising at the close of the previous financial year; 2° For the balance, to the operating surplus carried forward or as an additional allocation to reserves. Where there is a deficit, it is added to the operating expenditure…

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Article D5217-14 of the French General Code of Local Authorities

November 4, 2023

If the administrative 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 from the investment section and the forecast appropriation are carried forward, under the conditions set out in the third paragraph of Article L. 5217-10-11, the entries in the budget are justified by the…

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Article D5217-15 of the French General Code of Local Authorities

November 4, 2023

For the application of article L. 5217-10-12, when the investment section of the budget shows a surplus, the following may be taken back into the operating section: proceeds from the sale of a fixed asset received as a gift or bequest, provided that it is not expressly allocated to investment; proceeds from the sale of a budget investment. The recovery of this income is limited to the portion of the…

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Article D5217-16 of the French General Code of Local Authorities

November 4, 2023

The summary data on the financial situation of the metropolis, provided for in 1° of the first paragraph of Article L. 5217-10-14, include the following ratios: 1° Actual operating expenditure/population; 2° Actual operating revenue/population; 3° Gross capital expenditure/population; 4° Outstanding debt/population; 5° Overall operating allocation/population. 6° Personnel expenditure/actual operating expenditure; 7° Actual operating expenditure and annual capital repayment of debt/actual operating revenue; 8° Gross capital expenditure/actual operating revenue; 9° Outstanding…

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Article D5217-17 of the French General Code of Local Authorities

November 4, 2023

I. – For the application of Article D. 5217-16 : a) The population to be taken into account is the sum of the total populations, municipal and counted separately, of the member municipalities of the metropolis, as it results from the last known census on the date of production of the budget documents; b) Actual operating expenditure means all expenditure for the financial year resulting in actual movements. However, for…

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Article D5217-18 of the French General Code of Local Authorities

November 4, 2023

The statements appended to the budget documents pursuant to Article L. 5217-10-14 are as follows: I. – Statements appended to the budget and the administrative account : 1° Tables summarising the status of borrowings and debts; 2° Presentation of the status of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the status of expenses transferred to investment; 6°…

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Article D5217-20 of the French General Code of Local Authorities

November 4, 2023

The metropolitan authority depreciates its fixed assets, including those made available or assigned: 1° Intangible; 2° Tangible, with the exception of road networks and installations for which depreciation is optional. This depreciation does not apply to fixed assets owned by the metropolis that are handed over on assignment or at disposal, nor to land and land improvements except for deposit land, nor to collections and works of art, nor to…

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Article D5217-21 of the French General Code of Local Authorities

November 4, 2023

The metropolitan authority may neutralise the depreciation allowance for public buildings, less the amount of the annual write-back of equipment subsidies received to finance these facilities, and the depreciation allowance for equipment subsidies paid, by means of an expenditure from the investment section and a revenue from the operating section. For the application of 20° of article L. 5217-12-1, the metropolitan authority proceeds with the annual write-back of equipment subsidies…

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Article D5217-22 of the French General Code of Local Authorities

November 4, 2023

The constitution of provisions for risks and charges is mandatory as soon as a risk arises. The recognition of depreciation is mandatory in the event of a loss of value of an asset. The President of the Metropolitan Council recognises the depreciation or establishes the provision up to the amount of the loss of value recognised or up to the amount of the risk. The depreciation or provision is adjusted…

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is a Registered Trademark of
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75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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75001, Paris France
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Paris Bar Registration n° (Toque) C2396

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