CHAPTER I: Budgets and accounts

The chapters of the budgets voted by nature correspond:

a) Investment section :

- to each of the two-digit accounts in classes 1 and 2 open to the nomenclature by nature, with the exception of the accounts "Retained earnings" , "Profit for the financial year" , "Provisions for liabilities and charges" , "Differences on realisation of fixed assets" , "Fixed assets assigned, conceded, leased or made available" , "Depreciation of fixed assets" , "Depreciation of fixed assets" ;

- to each of the globalised chapters;

- to each operation voted by the deliberative assembly. The operation corresponds to a set of acquisitions of fixed assets, work on fixed assets and related study costs, leading to the completion of a work or several works of the same nature. This operation may also include capital grants paid;

- to the "RSA" global expenditure and revenue chapters, respectively tracking all investment expenditure and revenue relating to the revenu de solidarité active;

- to each of the operations on behalf of third parties;

- to the "Equipment subsidies paid" account;

- on the revenue side, to the line entitled "Transfer from the operating section";

- on the revenue side, to the line entitled "Proceeds from disposals of fixed assets";

- on the expenditure side, to the "Unforeseen expenditure" chapter, which only includes a programme authorisation with no payment appropriations.

These last three chapters include only forecasts with no realisations.

b) Operating section:

- to the two-digit accounts of classes 6 and 7 open to the nomenclature by nature, with the exception of accounts forming part of globalised chapters;

- to each of the globalised chapters;

- to the globalised "RSA" expenditure and revenue chapters, respectively tracking all operating expenditure and revenue relating to the active solidarity income ;

- to the global expenditure and revenue chapters for "APA" , covering all expenditure and all operating revenue relating to the allocation personnalisée à l'autonomie (personalised autonomy allowance) respectively;

- on the revenue side, to the account entitled "Direct taxation" ;

- on the expenditure side, to the account entitled "Elected representatives' group operating expenses";

- on the expenditure side, to the line entitled "Transfer to the investment section";

- on the expenditure side, to the chapter entitled "Unforeseen expenditure" , which only includes a commitment authorisation with no payment appropriation.

These last two chapters only include forecasts that have not been implemented.