Article R3131-3 of the French Public procurement code
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…