French Public procurement code
In forceThe economic and accounting data referred to in article R. 2234-1 include :
1° The annual profit and loss account for the operation covered by the partnership contract, recalling the data presented the previous year under the same heading and presenting the data used for contractual revisions and indexations and justifications for external services invoiced to the operation;
2° A presentation of the methods and elements of economic calculation used to determine the income and expenses charged to the operating income statement, with, where applicable, a mention of any exceptional changes in these methods and elements of calculation during the financial year, giving the reasons for such changes;
3° A statement of changes in property assets under the contract and the depreciation schedule for these assets;
4° A report on the situation of the other assets and fixed assets necessary for the operation of the work, equipment or intangible asset covered by the contract, compared where appropriate with the tables relating to the depreciation and renewal of these assets and fixed assets;
5° A statement of other renewal expenditure incurred during the year;
6° Commitments with financial implications relating to the contract and necessary for the continuity of the public service;
7° The annual economic profitability and internal profitability ratios for the project and the breakdown between the cost of equity and the cost of debt relating to the financing of the assets and activities covered by the contract.
Article R2234-2
French Public procurement codeIn force
Updated 7 Nov 2023
