The revenues which are not associated with costs incurred are recorded as non-tax revenue.

The appropriations available at 31 December arising from the assigned revenue referred to in Article 19 shall be carried over automatically.

The appropriations available at 31 December arising from the assigned revenue referred to in Article 15 shall be carried over automatically.

The appropriations available at 31 December arising from the assigned revenue referred to in Article 19 shall be carried over automatically.

Premiums are recognized as revenue over the period to which they relate.

Revenue not used and appropriations available at 31 December arising from the assigned revenue referred to in Article 18 shall be carried over automatically.

This amount should be allocated to the Asylum, Migration and Integration Fund as assigned revenue.

subject: Non-value admission of income certificates issued by the Municipality / Municipality of Saint-Martin.

26 Subject to section 66, the revenue of the fiscal year is the amount identified in the public accounts as earned during that fiscal year in accordance with the accounting policies of the government.