A purchaser who decides not to allocate a contract meeting a need whose value is equal to or greater than the formalised procedure thresholds shall give the reasons for this choice:
1° In the consultation documents or the presentation report referred to in article R. 2184-1, when acting as a contracting authority;
2° Among the information it keeps pursuant to articles R. 2184-7 and R. 2184-8, when acting as a contracting entity.