Article D6261-16 of the French General Code of Local Authorities
November 4, 2023
The statements annexed to the budget documents pursuant to article L. 6261-11 are as follows: I. – Statements annexed to the budget and the administrative account : 1° Tables summarising the statement of borrowings and debts; 2° Presentation of the statement of provisions; 3° Presentation of the methods used for depreciation; 4° Presentation of the balance of financial transactions; 5° Presentation of the statement of charges transferred to investment; 6°…
