General State Account (2006-2014)
Description
In accordance with Article 27 of the Organic Law on Financial Laws, since the 2006 financial year the State has maintained general accounts based on Article 30 of the LOLF on the principle of the establishment of rights and obligations and on rules which differ from those applicable to undertakings only because of the specificities of its action.
These accounts describe all the operations of the latter, i.e. those relating to its revenue and expenditure, as well as those relating to its assets, debts and debts, and its off-balance sheet liabilities. The operations concerned are those of departments, institutions and institutions of the State which do not have legal personality. In addition to central and devolved state administrations, this perimeter includes public authorities within the meaning of the Constitution (mainly parliamentary assemblies, the Presidency of the Republic and the Constitutional Council), ancillary budgets, commercial accounts and all funds that do not have legal personality and over which the State holds rights. Entities with legal personality (e.g. public institutions) are, on the other hand, integrated into the assets of the State balance sheet only up to a value representative of the rights it holds over them.
The financial statements for each financial year ended are published by the Ministry of Finance and Public Accounts in a document entitled “General State Account”, which includes a balance sheet, an income statement, a cash flow statement, a table of off-balance sheet liabilities and an explanatory annex.
These data sets correspond to the balance sheet (assets and liabilities detailed by item) and the profit and loss account (expenses and detailed outputs by item) for the financial years 2006 to 2014. From 2008 onwards, the data presented shall not be those published for year N; since 1 January 2008, the administration has been retiring the accounting data published for year N of changes in methodology and error corrections, if necessary, in the following two financial years, in order to ensure their comparability.
The net figures are expressed in EUR million (MEUR).
For “Active” and “Products” files, the (−) sign indicates a credit balance.
These data were annexed to the acts of certification of State accounts published by the Court j
Resources
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Link |
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8 |
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https://www.data.gouv.fr/fr/datasets/r/201106da-67a1-4926-a025-aa0276e120f6 |
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8 |
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https://www.data.gouv.fr/fr/datasets/r/06bc4caf-3f45-4454-a45e-e23bd6d13a3f |
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8 |
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https://www.data.gouv.fr/fr/datasets/r/b6916bba-1d2d-487b-a5a6-0b4ee31e1ce5 |
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8 |
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https://www.data.gouv.fr/fr/datasets/r/0270e988-d78d-4ea0-ae23-cc98a3a99d51 |
Tags
- finances-publiques
- comptabilite-publique