For the mixed syndicates mentioned in article L. 5711-1 which include at least one municipality of 3,500 inhabitants or more, the summary data to be produced are as follows:
1° Operating expenditure/actual operating expenditure;
2° Operating and estate income/actual operating revenue;
3° Transfers received/actual operating revenue;
4° Borrowings made/gross capital expenditure;
5° Outstanding debt.
For the application of this article, the definitions given in article R. 2313-2 are applicable.
Operating expenditure comprises actual operating expenditure less interest paid and transfers paid. Operating income means revenue from the organisation’s activity.
Transfers received include reimbursements, operating grants and participations.
The ratios referred to in this article appear in an appendix to the budget and administrative account of the public establishment or cooperation body to which they relate.
In addition, the data resulting from the last administrative account voted on the date of presentation of the initial budget are shown in an appendix to the latter.