French Public Health Code
In forceThe provisional profit and loss account for the schools and institutes mentioned in 3° of article R. 6145-12 shows the operating costs and income attributable to the activity of these schools and institutes. It includes in particular:
1° Expenses :
a) Operating expenses relating to personnel, in particular those relating to the remuneration of directors, teachers and external contributors, administrative and technical staff assigned to the training schools and institutes ;
b) Allowances for training periods and travel expenses as provided for in the provisions of this Code relating to the health professions;
c) Other current operating expenses necessary for the activity of the training schools and institutes, including indirect expenses corresponding to overheads and services provided by the managing establishment and linked to the operation of the schools and institutes. The proportion of indirect costs in the total costs shown in the provisional profit and loss account may not be increased without the express agreement of the region to this increase as part of the procedure set out in article R. 6145-61 ;
d) Financial charges relating to loans taken out for investments in schools and institutes and exceptional charges;
e) Allocations to depreciation accounts for movable and immovable assets required to carry out training activities and allocations to provisions and depreciation accounts.
2° Income :
a) The regional operating subsidy provided for in articles L. 4151-9, L. 4244-1 and L. 4383-5 ;
b) Other subsidies paid in respect of the training activities of the schools and institutes;
c) Income from invoicing pupils and students for annual registration fees, tuition fees and registration fees for selection tests;
d) Income from the invoicing of training fees, including in the context of training provided by the schools and institutes to employees of the managing institution;
e) Financial and exceptional income;
f) Write-backs of depreciation, amortisation and provisions.
