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Showing 201–210 of 35417 articles for “Art. R. 145-8”
The budget is presented in two sections: - in the first, operating transactions are forecast and authorised; - in the second, investment transactions are forecast and authorised.
Revenue from the investment section includes in particular: 1° The value of allocated assets; 2° Reserves and similar receipts; 3° Investment grants; 4° Provisions and depreciation; 5° Borrowings and…
Expenditure on the investment section includes in particular: 1° Repayment of the principal of loans and similar debts; 2° Acquisition of intangible, tangible and financial fixed assets; 3° Charges to…
The operating section or forecast income statement shows successively: - under income: operating income, financial income and exceptional income; - under expenses: operating expenses, financial expens…
…he close of the financial year may not be carried over to the budget for the following financial year. Expenditure in the operating section that has been duly committed, not mandated, and for which th…
When presenting the budget, the mayor provides a copy of the latest financial account in support of his proposals, together with a report highlighting the financial and economic situation of the autho…
…the modifications made;7° A summary of the results of the clinical evaluation mentioned in Article R. 5211-36-1.Any significant change to any of the above elements shall be notified without delay by…
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…
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…
Materials accounting, the purpose of which is to describe existing stock and movements concerning inventories and movable property, is kept under the responsibility of the director of the régie.
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