Article L313-28
In cases where the borrower presents another insurance contract in place of the insurance contract proposed by the lender under the conditions set out in Article L. 313-29, the lender may issue an ame…
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Showing 7461–7470 of 53957 articles for “Art. R. 1334-29-2”
In cases where the borrower presents another insurance contract in place of the insurance contract proposed by the lender under the conditions set out in Article L. 313-29, the lender may issue an ame…
Allocations to depreciation and provisions are calculated in accordance with the provisions and customary periods applicable to commercial enterprises in the same sector of activity. Depreciation rela…
At the end of each financial year and after taking inventory, the accountant prepares the financial account. The authorising officer approves the financial account. The authorising officer approves th…
…e budgetary and accounting documents to be kept by the authorising officer and the accounting officer.
The financial account comprises: 1° The final balance of accounts; 2° The development of budget expenditure and revenue; 3° The balance sheet and profit and loss account; 4° The table of appropriation…
The rules of municipal accounting are applicable to financially autonomous régies entrusted with the operation of a public service of an industrial and commercial nature, subject to the derogations pr…
When the operation of the service requires the use of buildings belonging to the commune, the rent for these buildings, set by the municipal council according to their actual rental value, is entered…
The deliberation establishing the régie shall determine the conditions for the reimbursement of the sums made available to it. The repayment period may not exceed thirty years.
An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.
Independently of the accounts, a provisional statement of operating results is drawn up every six months by the director, submitted for the opinion of the operating council, and presented by the mayor…
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