APPENDICES TO PART SIX

COMPOSITION OF THE GROUPS OF THE OPERATING SECTION OF THE GENERAL BUDGET REFERRED TO IN ARTICLE D. 6145-6.

Expenditure

GROUP 1

Operating expenses relating to personnel

61681: Sickness, maternity and accidents at work

621: External personnel

631: Taxes and similar payments on remuneration (tax authorities)

633: Taxes and similar payments on remuneration (other bodies)

641 : Remuneration of non-medical staff

642 : Remuneration of medical staff

6451 : Social security and welfare costs: non-medical staff

6452 : Social security and welfare costs: medical staff

647 : Other social security charges

648 : Other personnel costs

67281 : Staff costs

GROUP 2

Medical Operating Expenses

6011 : Purchases of raw materials and supplies of a medical or pharmaceutical nature

6021 : Pharmaceutical products and products for medical use

6022 : Supplies, finished products and small medical and medico-technical equipment

60321 : Change in inventories of pharmaceutical and medical products

60322 : Change in inventories of supplies, finished goods and small medical and medico-technical equipment

6066 : Medical supplies

6071 : Purchases of medical or pharmaceutical goods

611 :

General sub-contracting

61357 : Medical equipment

61551 : Medical equipment and tools

615611 : Medical computer maintenance

61562 : Medical equipment maintenance

67282 : Medical expenses

GROUP 3

Hotel and General Operating Expenses

6012 : Stocked purchases of raw materials and supplies for hotels and general purposes

602 : Stocked purchases; other supplies (except 6021 and 6022)

60312: Change in inventories of raw materials and supplies

6032 : Change in inventories of other supplies (except 60321 and 60322)

6037 : Change in inventories of goods

606: Non-stock purchases of materials and supplies (except 6066)

6072 : Purchases of merchandise

61: External services (except 611, 61357, 61551, 615611, 61562, 61681)

62 : Other external services (except 621)

635 : Other taxes, duties and similar payments (tax authorities)

637: Other taxes and similar payments (other organisations)

65: Other operating expenses

67283: Hotel and general operating expenses

709 : Discounts and rebates granted by the establishment

7133: Change in work-in-progress (debits)

7135: Change in inventories of products (debits)

GROUP 4

Depreciation, amortisation and provisions

financial and exceptional expenses

66: Financial expenses

67 : Exceptional expenses (except 6721, 67221, 67241, 67281, 67282, 67283)

68 : Depreciation, amortisation and provisions

Revenue

GROUP 1

Revenues paid by the health insurance scheme

706211: Income from chargeable stays

706212: Proceeds from drugs invoiced in addition to stays

706213: Proceeds from medical devices billed in addition to stays

706214: Annual charge for emergencies

706215: Annual organ or tissue removal fee

706216: Supplementary annual allocation

706217: Annual funding allocation

7062181: General interest mission allocation

7062182: Contractualisation aid allocation

706511: Portion of outpatient consultations and procedures covered by health insurance

70652: Emergency reception and treatment charges paid by the health insurance fund

70653: Organ or tissue removal services

706551: Voluntary termination of pregnancy; part covered by health insurance

706561: Part of emergency and resuscitation medical services paid by the health insurance fund

GROUP 2

Income from hospital activities

706221: Medicine and medical specialities

706222 : Surgery and surgical specialities

7062231: Expensive specialties

7062232: Very expensive specialties

706224: Medical and rehabilitation care

706228: Combating mental illness (income from charges for full hospitalisation)

70623: Income from daily charges for incomplete hospitalisation

70624: Income from charges for hospitalisation at home

70625: Income from charges under international agreements

70626: Income from charges for hospitalization of prisoners

70627: Daily charge

706281: Flat-rate contribution from the State (Mayotte territorial public health establishment)

706282: Flat-rate local authority contribution (Mayotte territorial public health establishment)

706511: Consultations paid in full by patients

706512: Portion of consultations not covered by health insurance organisations

70652: Dressings

70653: Baths and massages

70654: Major appliances

70655: Voluntary termination of pregnancy

70656: EMERGENCY MEDICAL SERVICES

70658: Other income from activities subject to specific charges

7066: Income from paramedical schools

7411: Subsidies paid to paramedical schools (State)

7412: Subsidies paid in respect of maternal and child protection

74131: Subsidies paid to SAMU (emergency medical services)

74132: SMUR Subsidies

74133: Subsidies paid to centre 15

GROUP 3

Other income

701: Sales of finished goods

702: Sales of intermediate products

703: Sales of residual products

704 : Work

706227: Surcharges for special diets

7064: Supplies of hospital services for patients accommodated in other establishments

70657: Maternal and child protection

707: Sale of goods

7081: Proceeds from services provided in the interest of employees

7082: Services provided to users and accompanying persons

7083: Services provided to other third parties

7084: IT services

7088: Other income from related activities

7133: Change in work-in-progress on goods manufactured

7135 : Change in inventories of products

72: Capitalised production

7414: Grants paid as exceptional assistance to the public hospital service

7415: Subsidies to anti-doping medical centres

7418 :

Other operating subsidies

742: Shareholdings

743: Payments in full discharge of obligations giving entitlement to exemption from apprenticeship tax

7582 : Deductions and payments on medical fees

7583 : Reimbursement of expenses

7584 : Reimbursement of expenses by ancillary budgets

7586 : Proceeds from the management of the assets of adult patients protected by the law of 3 January 1968

7588 : Other miscellaneous operating income

761 : Income from participating interests

762 : Income from long-term investments

764 : Income from marketable securities

765 : Discounts obtained

766 : Foreign exchange gains

767 : Net income from sales of marketable securities

768 : Other financial income

771 : Extraordinary income from management transactions

7722: Income from differences in accrued expenses

7724: Cancellation of mandates issued in prior years

77288: Other income (from previous years)

775: Proceeds from disposals of assets

777: Share of investment grants transferred to profit or loss for the year

778: Other exceptional income

7815: Write-backs of provisions for operating liabilities and charges

78173: Write-backs of provisions for impairment in value of inventories and work-in-progress

78174 : Write-backs of provisions for impairment of receivables

7865: Write-backs of provisions for financial risks and charges

7866: Write-backs of provisions for impairment of financial items

78741: Write-backs from cash reserve (subsequent to funding by global endowment)

78742: Write-backs of other regulated provisions - reinvested capital gains

78743: Write-backs of cash reserves prior to full funding

7876: Write-backs of provisions for exceptional depreciation

603: Changes in inventories (credits)

6091: Discounts and rebates on raw materials and supplies purchased from stock

6092: Discounts and rebates on other inventories

6096 : Discounts and rebates on purchases of materials and supplies not held in stock

6097 : Discounts and rebates obtained on the purchase of goods

619: Discounts and rebates on external services

629: Discounts and rebates on other external services

GROUP 4

Expense Transfers

791: Operating expense transfers

796 : Transfers of financial expenses

797: Transfers of exceptional expenses