CHAPTER I: Budgets and accounts

Appendices to the budget documents include:

1° Summary data on the financial situation of the local authority;

2° A list of assistance granted by the local authority in the form of benefits in kind or subsidies. This document is attached to the administrative account only;

3° An aggregated presentation of the results for the last known financial year for the main budget and the local authority's ancillary budgets. This document is attached to the administrative account only;

4° Of the list of bodies for which the local authority:

a) Holds a share of the capital;

b) Has guaranteed a loan;

c) Has paid a grant of more than €75,000 or representing more than 50% of the income shown in the body's profit and loss account.

The list indicates the name, corporate name and legal nature of the organisation as well as the nature and amount of the financial commitment made by the local authority;

5° A table showing the outstanding loans guaranteed by the local authority as well as the repayment schedule;

6° A list of public service delegatees;

7° An appendix showing all the financial commitments of the local authority resulting from the partnership contracts provided for in Article L. 1414-1 ;

8° A schedule showing the debt relating to the investment portion of partnership contracts;

9° The statement of changes in assets provided for in Article L. 3213-2;

10° Other statements relating to the assets and financial position of the local authority and its various commitments.

When an amending decision or the supplementary budget has the effect of modifying the content of one of the annexes, it must be produced again for the vote on the amending decision or the supplementary budget.

In the event of the signing of a city contract defined in article 6 of law no. 2014-173 of 21 February 2014 programming for the city and urban cohesion, the Lyon metropolitan authority submits an annual statement, appended to its budget, tracing the income and expenditure corresponding to the commitments made under these contracts. This statement shall include all the actions carried out and the resources contributed by the various parties to the contract, in particular the regions, making a distinction between the resources that come under city policy and those that come under ordinary law.

The documents mentioned in 1° shall be included in one or more local publications, the total circulation of which shall cover the entire territory of the Metropole of Lyon.

A decree shall set out the conditions for the application of this article.

>A decree shall set out the conditions for the application of this article.