APPENDICES TO PART SIX

Articles in this section · 4

Annexe 61-2Annexe 61-3Annexe 61-4Annexe 61-5

Article Annexe 61-3

French Public Health CodeIn force
Ask for lawyer reviewed or certified translation

Updated 30 Oct 2023

COMPOSITION OF THE INVESTMENT SECTION GROUPS OF THE GENERAL BUDGET REFERRED TO IN ARTICLE D. 6145-6.

Expenditure

GROUP 1

Debt repayment

16: Borrowings and similar debts

GROUP 2

Fixed assets

139: Investment subsidies entered in the profit and loss account

20: Intangible fixed assets

2111: Bare land

2112: Developed land

2114: Deposited land

2115: Built land

2121: Fixtures and fittings on bare land

- Permanent plantations

2122: Fixtures and fittings on developed land

- Permanent plantations

2124: Fixtures and fittings on land under construction

- Permanent plantations

2125: Fixtures and fittings on built land

- Permanent plantations

2131: Erection of buildings on own land

2135: Buildings: general installations, fixtures and fittings (IGAAC)

2141: Buildings on non-building land

2145: Buildings on non-property land: general installations, fixtures and fittings (IGAAC)

2151: Specialised complex installations

2153: Special installations

2154: Equipment and tools

216 : Works of art

217 : Livestock and breeding stock

2181 : General fixed assets, fixtures and fittings

2182 : Transport equipment

2183 : Office and computer equipment

2184 : Furniture

2188 : Other tangible fixed assets

228: Assets under concession

229...9: Cancellation and reduction of concession grantor revenue vouchers issued in prior years

2311: Assets under construction

- Land under construction

2312: Assets under construction

- Land improvements and fittings

2313: Buildings under construction on own land

2314 : Buildings in progress on other land

2315: Assets under construction

- Industrial plant, machinery and equipment

2318: Other tangible assets in progress

232: Intangible assets in progress

238: Advances and deposits paid on orders for tangible fixed assets

24: Restricted fixed assets

4811: Deferred charges

4816: Bond issue costs

4817: Clearing of old accounts relating to extraordinary expenses other than start-up costs and study and research costs

4818: Expenses to be amortised

GROUP 3

Reversal of provisions

14: Regulated provisions

15: Provisions for liabilities and charges

1688: Accrued interest

29 : Provisions for depreciation of fixed assets

39 : Provisions for impairment in value of inventories and work-in-progress

491 : Provisions for impairment in value of debtors' accounts

496 : Provisions for impairment of sundry debtors

59 : Provisions for impairment of financial accounts

GROUP 4

Other expenses

102...9: Cancellation and reduction of receipts from contributions issued in previous and prior years

10682...9: Cancellation and reduction of surplus revenue vouchers allocated to hospital investment issued in previous years

131...9: Cancellation and reduction of capital grant revenue vouchers issued in prior and subsequent years

24: Restricted fixed assets

261: Bons de participation (syndicats interhospitaliers)

262: Bons de participation (GIP)

263 : Equity interests (GIE)

266: Other equity investments

267: Receivables relating to participating interests

271: Non-current financial assets (ownership rights)

272: Non-current financial assets (debt)

274: Loans and advances

275: Deposits and guarantees paid

276: Other fixed assets

28...9

Cancellation and reduction of fixed asset depreciation receipts issued in previous and preceding financial years

Revenue

GROUP 1

Borrowings

16: Loans and similar liabilities (except account 1688)

GROUP 2

Depreciation

28 : Depreciation of fixed assets

GROUP 3

Provisions

14: Regulated provisions

15 : Provisions for liabilities and charges

1688: Accrued interest

29: Provisions for depreciation of fixed assets

39 : Provisions for impairment in value of inventories and work-in-progress

491 : Provisions for impairment in value of debtors' accounts

496 : Provisions for impairment of sundry debtors

59 : Provisions for impairment of financial accounts

GROUP 4

Other income

102: Contributions

10682: Surpluses allocated to hospital investment

131: Capital grants received

139...9: Cancellation and reduction of investment subsidy expenditure mandates recorded in the profit and loss account issued in previous and prior financial years

205 : Concessions and similar rights, patents, licences, trademarks and similar rights and assets

208: Other intangible assets

209: Cancellation and reduction of mandates for expenditure on intangible assets issued in prior and subsequent years

2111: Bare land

2112: Developed land

2114: Deposited land

2115: Built land

2121: Fixtures and fittings on bare land

- Permanent plantations

2122: Fixtures and fittings on developed land

- Permanent plantations

2124: Fixtures and fittings on land under construction

- Permanent plantations

2125: Fixtures and fittings on built land

- Permanent plantations

2131: Erection of buildings on own land

2135: Buildings: general installations, fixtures and fittings (IGAAC)

2141: Buildings on non-building land

2145: Buildings on non-property land: general installations, fixtures and fittings (IGAAC)

2151: Specialised complex installations

2153: Special installations

2154: Equipment and tools

216 : Works of art

217 : Livestock and breeding stock

2181 : General fixed assets, fixtures and fittings

2182 : Transport equipment

2183 : Office and computer equipment

2184 : Furniture

2188: Other tangible fixed assets

228...9: Cancellation and reduction of capital expenditure orders for concession assets issued in previous years

229: Rights of concession grantors

23...9: Cancellation and reduction of capital expenditure orders in progress issued in prior and subsequent years

24: Restricted fixed assets

26: Equity interests and related receivables

27: Other long-term investments

4811: Deferred charges

4816: Bond issue costs

4817: Settlement of old accounts relating to extraordinary expenses other than start-up costs and study and research costs

4818: Expenses to be amortised

Mariela Petrova

Need help applying this article to your situation?

A registered French Lawyer explains what applies to your business — in English, fixed fee.

within 48h

Fixed Fee

Talk to a lawyer
Previous articleArticle Annexe 61-2Next articleArticle Annexe 61-4
Common Questions

Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

English · French · Russian

Ready When You Are

Talk To A Corporate
Lawyer In France.

A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.

Talk To A Corporate Lawyer+33 1 84 88 31 00
First EngagementFixed Fee

Talk to a French lawyer.

Reply within 24 hours.

Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

Continue Reading

Related corporate services in France

01 / Setup

Setting up a French company

Choose between SAS, SARL, SA or SCI — and structure your first French entity around how you actually plan to operate.

Read More
02 / Operating

French commercial contracts

Distribution, agency, supply, services and IP licences — drafted around the protections French law actually gives.

Read More
03 / Disputes

Business disputes & litigation

Shareholder conflicts, commercial breaches and pre-litigation strategy — handled by the same team that knows the file.

Read More