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Ministère: MINISTERE DE LA SANTE ET DES SOLIDARITES
Nature: DECRET
Identifiant: JORFTEXT000000428383
NOR: SANA0721579D
Ancien identifiant: 1DE007828
URL: texte/version/JORF/TEXT/00/00/00/42/83/JORFTEXT000000428383.xml
---
 annexe/README.md             |    2 +
 annexe/article_annexe_3-3.md | 1849 ++++++++++++++++++++++++
 annexe/article_annexe_3-4.md | 2558 ++++++++++++++++++++++++++++++++++
 3 files changed, 4409 insertions(+)
 create mode 100644 annexe/article_annexe_3-3.md
 create mode 100644 annexe/article_annexe_3-4.md

diff --git a/annexe/README.md b/annexe/README.md
index 3d73b9407c8..89fd064e629 100644
--- a/annexe/README.md
+++ b/annexe/README.md
@@ -8,6 +8,8 @@ Identifiant: LEGISCTA000018780362
 
 - [Article Annexe 2-4](article_annexe_2-4.md)
 - [Article Annexe 3-1](article_annexe_3-1.md)
+- [Article Annexe 3-3](article_annexe_3-3.md)
+- [Article Annexe 3-4](article_annexe_3-4.md)
 
 <details>
   <summary><em>Références</em></summary>
diff --git a/annexe/article_annexe_3-3.md b/annexe/article_annexe_3-3.md
new file mode 100644
index 00000000000..929c112c63e
--- /dev/null
+++ b/annexe/article_annexe_3-3.md
@@ -0,0 +1,1849 @@
+---
+État: MODIFIE
+Type: AUTONOME
+Date de début: 2004-10-27
+Date de fin: 2006-04-10
+Identifiant: LEGIARTI000019325296
+URL: article/LEGI/ARTI/00/00/19/32/52/LEGIARTI000019325296.xml
+---
+
+<h1>Article Annexe 3-3</h1>
+
+<p align="center">
+  Tableau de calcul des tarifs journaliers dépendance et soins d'un
+  établissement hébergeant des personnes âgées dépendantes et relevant des
+  articles L. 342-1 A L. 342-6
+</p>
+<table align="center" border="1" cellpadding="0" cellspacing="0" width="680">
+  <tbody>
+    <tr>
+      <td width="73">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="307" />
+      <td colspan="3" valign="top" width="242">
+        <p align="center">SECTIONS D'IMPUTATION</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">
+          RAPPEL<br />
+          N° de compte
+        </p>
+      </td>
+      <td width="307">
+        <p align="center">INTITULE</p>
+      </td>
+      <td width="98">
+        <p align="center">
+          HÉBERGEMENT<br />
+          pour information
+        </p>
+      </td>
+      <td width="91">
+        <p align="center">DÉPENDANCE</p>
+      </td>
+      <td width="53">
+        <p align="center">SOINS</p>
+      </td>
+      <td width="64">
+        <p align="center">TOTAL</p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6021</p>
+      </td>
+      <td width="307">
+        Produits pharmaceutiques et produits à usage médical<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">60226</p>
+      </td>
+      <td valign="top" width="307">
+        Fournitures hôtelières sauf 602261 "couches, alèses et produits
+        absorbants"<br />
+      </td>
+      <td width="98">
+        <p align="center">70%</p>
+      </td>
+      <td width="91">
+        <p align="center">30%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">602261</p>
+      </td>
+      <td width="307">Couches, alèses et produits absorbants<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">100%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">60321</p>
+      </td>
+      <td valign="top" width="307">
+        Produits pharmaceutiques et produits à usage médical<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">603226</p>
+      </td>
+      <td valign="top" width="307">
+        Fournitures hôtelières sauf 6032261"couches, alèses et produits
+        absorbants"<br />
+      </td>
+      <td width="98">
+        <p align="center">70%</p>
+      </td>
+      <td width="91">
+        <p align="center">30%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6032261</p>
+      </td>
+      <td width="307">Couches, alèses et produits absorbants<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">100%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">60622</p>
+      </td>
+      <td width="307">Produits d'entretien<br /></td>
+      <td width="98">
+        <p align="center">70%</p>
+      </td>
+      <td width="91">
+        <p align="center">30%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">60626</p>
+      </td>
+      <td valign="top" width="307">
+        Fournitures hôtelières sauf compte 606261"couches, alèses et produits
+        absorbants"<br />
+      </td>
+      <td width="98">
+        <p align="center">70%</p>
+      </td>
+      <td width="91">
+        <p align="center">30%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">606261</p>
+      </td>
+      <td width="307">Couches, alèses et produits absorbants<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">100%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6066</p>
+      </td>
+      <td width="307">Fournitures médicales<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6111</p>
+      </td>
+      <td width="307">Prestations à caractère médical<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">61121</p>
+      </td>
+      <td width="307">Ergothérapie<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">61551</p>
+      </td>
+      <td valign="top" width="307">
+        Entretien et réparation sur biens mobiliers: matériel et outillage
+        médicaux<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">61562</p>
+      </td>
+      <td width="307">Maintenance du matériel médical<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">61681</p>
+      </td>
+      <td valign="top" width="307">
+        Primes d'assurance maladie, maternité, accident du travail<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">621</p>
+      </td>
+      <td width="307">PERSONNEL EXTERIEUR A L'ETABLISSEMENT<br /></td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">62113</p>
+      </td>
+      <td valign="top" width="307">
+        Personnel et paramédical Personnel intérimaire: médical<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6223</p>
+      </td>
+      <td width="307">Médecins<br /></td>
+      <td valign="top" width="98">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6281</p>
+      </td>
+      <td width="307">Blanchissage à l'extérieur<br /></td>
+      <td width="98">
+        <p align="center">70%</p>
+      </td>
+      <td width="91">
+        <p align="center">30%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">6283</p>
+      </td>
+      <td width="307">Nettoyage à l'extérieur<br /></td>
+      <td width="98">
+        <p align="center">70%</p>
+      </td>
+      <td width="91">
+        <p align="center">30%</p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">631</p>
+      </td>
+      <td valign="top" width="307">
+        IMPÔTS, TAXES ET VERSEMENTS ASSIMILES SUR REMUNERATIONS (administrations
+        des impôts)<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">633</p>
+      </td>
+      <td valign="top" width="307">
+        IMPÔTS, TAXES ET VERSEMENTS ASSIMILES SUR REMUNERATIONS (autres
+        organismes)<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="91">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">635</p>
+      </td>
+      <td valign="top" width="307">
+        AUTRES IMPÔTS, TAXES ET VERSEMENTS ASSIMILES (administrations des
+        impôts)<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">637</p>
+      </td>
+      <td valign="top" width="307">
+        autres impôts, taxes et versements assimilés (autres organismes)<br />
+      </td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="73">
+        <p align="center">64</p>
+      </td>
+      <td valign="top" width="307">CHARGES DE PERSONNEL<br /></td>
+      <td valign="top" width="98">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="91" />
+      <td valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          68: Dotations aux amortissements et aux provisions sauf matériel
+          médical
+        </p>
+      </td>
+      <td valign="top" width="98" />
+      <td valign="top" width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">Dotations aux amortissements du matériel médical</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          681518: Dotations aux provisions: autres provisions pour risques
+          (pathologies lourdes)
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          TOTAL DES CHARGES D'EXPLOITATION :<br />
+          "dépendance" = A 2, "soins" = A 3
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PRODUITS AUTRES QUE CEUX RELATIFS A LA TARIFICATION
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">"dépendance" = B 2, "soins" = C 3</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          734-3: Contribution de l'assurance maladie au titre<br />
+          de l'article R. 314-188 = B 4
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" rowspan="3" width="380">
+        <p align="center">
+          BASE DE CALCUL DES TARIFS JOURNALIERS /<br />
+          "dépendance" = D 2 soit A 2 - (B 2 + B4)<br />
+          "soins" = D 3 soit A3 - B 3
+        </p>
+      </td>
+      <td rowspan="3" width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td rowspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td rowspan="3" width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          QUOTE PART DES CHARGES NETTES RELATIVES AUX AIDES-SOIGNANTES ET AUX
+          AMP IMPUTEE SUR LA SECTION TARIFAIRE "SOINS" = E
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PRODUCTION TOTALE DE POINTS GIR DE L'ETABLISSEMENT = F
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          VALEUR NETTE DU POINT GIR "Aides soignantes et AMP" =<br />
+          E /(GMP multiplié par la capacité occupée)
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          VALEUR NETTE DU POINT GIR "Dépendance" = (A 2 - B 2) / F
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PRODUCTION DE POINTS GIR DANS LES GROUPES ISO-RESSOURCES 1 ET 2 = G 1
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PRODUCTION DE POINTS GIR DANS LES GROUPES ISO-RESSOURCES 3 ET 4 = G 2
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PRODUCTION DE POINTS GIR DANS LES GROUPES ISO-RESSOURCES 5 ET 6 = G 3
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PROPORTION DE LA PRODUCTION EN POINTS GIR DANS LES GROUPES
+          ISO-RESSOURCES 1 ET 2 = G 1 / F = H 1
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PROPORTION DE LA PRODUCTION EN POINTS GIR DANS LE GROUPES
+          ISO-RESSOURCES 3 ET 4 = G 2 / F = H 2
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          PROPORTION DE LA PRODUCTION EN POINTS GIR DANS LE GROUPES
+          ISO-RESSOURCES 5 ET 6 = IG 3/ F = H 3
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          NOMBRE DE JOURNEES PREVISIONNELLES "dépendance" et "soins" pour les<br />
+          PERSONNES CLASSEES DANS LES GROUPES ISO-RESSOURCES 1 à 6 = J
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          NOMBRE DE JOURNEES PREVISIONNELLES "dépendance" et "soins" pour les<br />
+          PERSONNES CLASSEES DANS LES GROUPES ISO-RESSOURCES 1 ET 2 = K 1
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          NOMBRE DE JOURNEES PREVISIONNELLES "dépendance" et "soins" pour les
+          PERSONNES CLASSEES DANS LES GROUPES ISO-RESSOURCES 3 ET 4 = K 2
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">
+          NOMBRE DE JOURNEES PREVISIONNELLES "dépendance" et "soins" pour les
+          PERSONNES CLASSEES DANS LES GROUPES ISO-RESSOURCES 5 ET 6 = K 3
+        </p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        Pourcentage du nombre de journées prévisionnelles "dépendance" et
+        "soins" des personnes classées dans les groupes iso-ressources 1 et 2 :
+        K 1/J = L 1<br />
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        Pourcentage du nombre de journées prévisionnelles "dépendance" et
+        "soins" des personnes classées dans les groupes iso-ressources 3 et 4 :
+        K 2/J = L 2<br />
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        Pourcentage du nombre de journées prévisionnelles "dépendance" et
+        "soins" des personnes classées dans les groupes iso-ressources 5 et 6 :
+        K 3/J = L 3<br />
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        CALCUL DU TARIF JOURNALIER "DEPENDANCE" POUR LES GIR 1 et 2<br />
+        <p align="center">D 2 X H 1 / K 1</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        CALCUL DU TARIF JOURNALIER "DEPENDANCE" POUR LES GIR 3 ET 4<br />
+        <p align="center">D 2 X H 2 / K 2</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        CALCUL DU TARIF JOURNALIER "DEPENDANCE" POUR LES GIR 5 ET 6<br />
+        <p align="center">D 2 X H 3 / K 3</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center"></p>
+      </td>
+      <td width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        CALCUL DU TARIF JOURNALIER "SOINS" POUR LES GIR 1 ET 2<br />
+        <p align="center">(E X H 1 ) + [ (D 3 - E ) X L 1] / K 1</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        CALCUL DU TARIF JOURNALIER "SOINS" POUR LES GIR 3 ET 4<br />
+        <p align="center">(E X H 2 ) + [ (D 3 - E ) X L 2] / K 2</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        CALCUL DU TARIF JOURNALIER "SOINS" POUR LES GIR 5 ET 6<br />
+        <p align="center">(E X H 3 ) + [ (D 3 - E ) X L 3] / K 3</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="380">
+        <p align="center">DOTATION GLOBALE DE FINANCEMENT "SOINS" = D3 + B 4</p>
+      </td>
+      <td width="98">
+        <p align="center">●</p>
+      </td>
+      <td width="91">
+        <p align="center">●</p>
+      </td>
+      <td width="53">
+        <p align="center"></p>
+      </td>
+      <td width="64">
+        <p align="center">●</p>
+      </td>
+    </tr>
+  </tbody>
+</table>
+<p align="center">
+  Répartition des charges de personnel salarie dans un établissement relevant
+  des articles L. 342-1 A L. 342-6
+</p>
+<table align="center" border="1" cellpadding="0" cellspacing="0" width="680">
+  <tbody>
+    <tr>
+      <td width="97">
+        <p align="center">PERSONNEL</p>
+      </td>
+      <td width="55">
+        <p align="center">NOMBRE d'ETP</p>
+      </td>
+      <td width="87">
+        <p align="center">HÉBERGEMENT en ETP 100%</p>
+      </td>
+      <td width="79">
+        <p align="center">DÉPENDANCE en ETP</p>
+      </td>
+      <td width="45">
+        <p align="center">SOINS en ETP</p>
+      </td>
+      <td width="101">
+        <p align="center">
+          VALORISATION<br />
+          salaires et charges sociales et fiscales
+        </p>
+      </td>
+      <td width="72">
+        <p align="center">
+          IMPUTATION<br />
+          à la section hébergement
+        </p>
+      </td>
+      <td width="72">
+        <p align="center">
+          IMPUTATION<br />
+          à la section dépendance
+        </p>
+      </td>
+      <td width="72">
+        <p align="center">
+          IMPUTATION<br />
+          à la section soins
+        </p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Direction administration (pour information)</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">100 %</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">
+          Diététicien<br />
+          cuisine-services généraux (pour information)
+        </p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">100 %</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Animation- service social (pour information)</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">100 %</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">
+          ASH-agent de service affectés aux fonctions de blanchissage, nettoyage
+          et service des repas
+        </p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">70 %</p>
+      </td>
+      <td width="79">
+        <p align="center">30 %</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Aide soignante-AMP</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">30 %</p>
+      </td>
+      <td width="45">
+        <p align="center">70 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Psychologue</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">100 %</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Infirmière</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Autres auxiliaires médicaux</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Pharmacien préparateur en pharmacie</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Médecin</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Total</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center"></p>
+      </td>
+      <td width="79">
+        <p align="center"></p>
+      </td>
+      <td width="45">
+        <p align="center"></p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+  </tbody>
+</table>
+<p align="center">
+  Tableau de répartition des charges relatives au personnel extérieur dans un
+  établissement relevant des articles L. 342-1 A L. 342-6
+</p>
+<table align="center" border="1" cellpadding="0" cellspacing="0" width="680">
+  <tbody>
+    <tr>
+      <td width="97">
+        <p align="center">PERSONNEL</p>
+      </td>
+      <td width="55">
+        <p align="center">NOMBRE d'ETP</p>
+      </td>
+      <td width="87">
+        <p align="center">HÉBERGEMENT en ETP</p>
+      </td>
+      <td width="79">
+        <p align="center">DÉPENDANCE en ETP</p>
+      </td>
+      <td width="45">
+        <p align="center">SOINS en ETP</p>
+      </td>
+      <td width="101">
+        <p align="center">
+          CHARGES<br />
+          relatives au personnel extérieur à l'établissement (compte 621) :
+          personnel intérimaire, détaché ou affecté
+        </p>
+      </td>
+      <td width="72">
+        <p align="center">
+          IMPUTATION<br />
+          à la section hébergement
+        </p>
+      </td>
+      <td width="72">
+        <p align="center">
+          IMPUTATION<br />
+          à la section dépendance
+        </p>
+      </td>
+      <td width="72">
+        <p align="center">
+          IMPUTATION<br />
+          à la section soins
+        </p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">
+          ASH-agent de service affectés aux fonctions de blanchissage, nettoyage
+          et service des repas
+        </p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">70 %</p>
+      </td>
+      <td width="79">
+        <p align="center">30 %</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Aide soignante-AMP</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">30 %</p>
+      </td>
+      <td width="45">
+        <p align="center">70 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Psychologue</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">100 %</p>
+      </td>
+      <td width="45">
+        <p align="center">●</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Infirmière</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Autres auxiliaires médicaux</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Pharmacien préparateur en pharmacie</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Médecin</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center">●</p>
+      </td>
+      <td width="79">
+        <p align="center">●</p>
+      </td>
+      <td width="45">
+        <p align="center">100 %</p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td valign="top" width="97">
+        <p align="center">Total</p>
+      </td>
+      <td width="55">
+        <p align="center"></p>
+      </td>
+      <td width="87">
+        <p align="center"></p>
+      </td>
+      <td width="79">
+        <p align="center"></p>
+      </td>
+      <td width="45">
+        <p align="center"></p>
+      </td>
+      <td width="101">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center">●</p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+      <td width="72">
+        <p align="center"></p>
+      </td>
+    </tr>
+  </tbody>
+</table>
+<p align="center"></p>
+
+
+<details>
+  <summary><em>Références</em></summary>
+
+  <h2>Articles faisant référence à l'article</h2>
+  
+  <ul>
+    <li>
+      <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006907018?vers=git&vers=legifrance">Code de l'action sociale et des familles - article R314-163 AUTONOME MODIFIE, en vigueur du 2006-04-09 au 2016-12-24</a> CITATION source
+    </li>
+  </ul>
+  
+  <h2>Références faites par l'article</h2>
+  
+  <ul>
+    <li>
+      2007-05-11 MODIFICATION source <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006264628?vers=git&vers=legifrance">Décret n° 2007-828 du 11 mai 2007 portant diverses dispositions relatives à la solidarité pour l'autonomie et modifiant le code de l'action sociale et des familles (partie réglementaire) - article 5 ENTIEREMENT_MODIF</a>
+    </li>
+    <li>
+      2999-01-01 CITATION source <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006797664?vers=git&vers=legifrance">Code de l'action sociale et des familles - article L342-1 AUTONOME MODIFIE, en vigueur du 2000-12-23 au 2002-01-03</a>
+    </li>
+    <li>
+      2999-01-01 CITATION source <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006797676?vers=git&vers=legifrance">Code de l'action sociale et des familles - article L342-6 AUTONOME MODIFIE, en vigueur du 2000-12-23 au 2002-01-03</a>
+    </li>
+    <li>
+      2999-01-01 CITATION cible <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006907018?vers=git&vers=legifrance">Code de l'action sociale et des familles - article R314-163 AUTONOME MODIFIE, en vigueur du 2006-04-09 au 2016-12-24</a>
+    </li>
+  </ul>
+</details>
diff --git a/annexe/article_annexe_3-4.md b/annexe/article_annexe_3-4.md
new file mode 100644
index 00000000000..e62c8aab061
--- /dev/null
+++ b/annexe/article_annexe_3-4.md
@@ -0,0 +1,2558 @@
+---
+État: MODIFIE
+Type: AUTONOME
+Date de début: 2004-10-27
+Date de fin: 2007-05-13
+Identifiant: LEGIARTI000019325297
+URL: article/LEGI/ARTI/00/00/19/32/52/LEGIARTI000019325297.xml
+---
+
+<h1>Article Annexe 3-4</h1>
+
+<p align="center">
+  Tableau de détermination et d'affectation des résultats de chaque section
+  d'imputation tarifaire<br />
+  d'un établissement hébergeant des personnes âgées dépendantes
+</p>
+<table align="center" border="1" cellpadding="0" cellspacing="0">
+  <tbody>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="89">
+        <p align="center">
+          EXERCICE<br />
+          DE L'ANNEE
+        </p>
+      </td>
+      <td colspan="15" width="538">
+        <p align="center">SECTIONS D'IMPUTATION</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" rowspan="2" width="53">
+        <p align="center">Rappel n° de Compte</p>
+      </td>
+      <td colspan="2" rowspan="2" width="89">
+        <p align="center">Intitulé</p>
+      </td>
+      <td colspan="4" width="153">
+        <p align="center">Hébergement</p>
+      </td>
+      <td colspan="4" width="143">
+        <p align="center">Dépendance</p>
+      </td>
+      <td colspan="4" width="137">
+        <p align="center">Soins</p>
+      </td>
+      <td colspan="3" width="107">
+        <p align="center">Total</p>
+      </td>
+    </tr>
+    <tr>
+      <td width="54">
+        <p align="center">Exé-cutoire</p>
+      </td>
+      <td width="42">
+        <p align="center">Réa-lisé</p>
+      </td>
+      <td width="43">
+        <p align="center">Rete-nu</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">Exé-cutoire</p>
+      </td>
+      <td width="43">
+        <p align="center">Réa-lisé</p>
+      </td>
+      <td width="38">
+        <p align="center">Rete-nu</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">Exé-cutoire</p>
+      </td>
+      <td width="41">
+        <p align="center">Réa-lisé</p>
+      </td>
+      <td width="38">
+        <p align="center">Rete-nu</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">Exé-cutoire</p>
+      </td>
+      <td width="38">
+        <p align="center">Réa-lisé</p>
+      </td>
+      <td width="39">
+        <p align="center">Rete-nu</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">602</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        ACHATS STOCKES ; AUTRES APPROVISIONNEMENTS sauf 6021et 60226<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">6021</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Produits pharmaceutiques et produits à usage médical<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">60226</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Fournitures hôtelières sauf 602261<br />
+      </td>
+      <td width="54">
+        <p align="center">70%</p>
+      </td>
+      <td width="42">
+        <p align="center">70%</p>
+      </td>
+      <td width="43">
+        <p align="center">70%</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">30%</p>
+      </td>
+      <td width="43">
+        <p align="center">30%</p>
+      </td>
+      <td width="38">
+        <p align="center">30%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">602261</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Couches, alèses et produits absorbants<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">100%</p>
+      </td>
+      <td width="43">
+        <p align="center">100%</p>
+      </td>
+      <td width="38">
+        <p align="center">100%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">603</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        VARIATION DES STOCKS sauf 60321 et 603226<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">60321</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Produits pharmaceutiques et produits à usage médical<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">603226</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Fournitures hôtelières sauf 6032261<br />
+      </td>
+      <td width="54">
+        <p align="center">70%</p>
+      </td>
+      <td width="42">
+        <p align="center">70%</p>
+      </td>
+      <td width="43">
+        <p align="center">70%</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">30%</p>
+      </td>
+      <td width="43">
+        <p align="center">30%</p>
+      </td>
+      <td width="38">
+        <p align="center">30%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">6032261</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Couches, alèses et produits absorbants<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">100%</p>
+      </td>
+      <td width="43">
+        <p align="center">100%</p>
+      </td>
+      <td width="38">
+        <p align="center">100%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">606</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        ACHATS NON STOCKES DE MATIERES ET FOURNITURES sauf 60622, 60626 et
+        6066<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">60622</p>
+      </td>
+      <td colspan="2" valign="top" width="89">Produits d'entretien<br /></td>
+      <td width="54">
+        <p align="center">70%</p>
+      </td>
+      <td width="42">
+        <p align="center">70%</p>
+      </td>
+      <td width="43">
+        <p align="center">70%</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">30%</p>
+      </td>
+      <td width="43">
+        <p align="center">30%</p>
+      </td>
+      <td width="38">
+        <p align="center">30%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">60626</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Fournitures hôtelières sauf compte 606261<br />
+      </td>
+      <td width="54">
+        <p align="center">70%</p>
+      </td>
+      <td width="42">
+        <p align="center">70%</p>
+      </td>
+      <td width="43">
+        <p align="center">70%</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">30%</p>
+      </td>
+      <td width="43">
+        <p align="center">30%</p>
+      </td>
+      <td width="38">
+        <p align="center">30%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">606261</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Couches, alèses et produits absorbants<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">100%</p>
+      </td>
+      <td width="43">
+        <p align="center">100%</p>
+      </td>
+      <td width="38">
+        <p align="center">100%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">6066</p>
+      </td>
+      <td colspan="2" valign="top" width="89">Fournitures médicales<br /></td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">61</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        SERVICES EXTERIEUR sauf 6111, 61121, 61551, 61562 et 61681<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">6111</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Prestations à caractère médical<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">61121</p>
+      </td>
+      <td colspan="2" valign="top" width="89">Ergothérapie<br /></td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">61551</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Entretien et réparation sur biens mobiliers : matériel et outillage
+        médicaux<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">61562</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Maintenance du matériel médical<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">61681</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Primes d'assurance maladie, maternité, accident du travail<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">62</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        AUTRES SERVICES EXTERIEUR sauf 621, 62113, 6223, 6281, 6283 et 6287 pour
+        les budgets annexes hospitaliers<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">621</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        PERSONNEL EXTERIEUR A L'ETABLISSEMENT<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">62113</p>
+      </td>
+      <td colspan="2" valign="top" width="89">
+        Personnel intérimaire : personnel médical et para­médical<br />
+      </td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="2" width="53">
+        <p align="center">6223</p>
+      </td>
+      <td colspan="2" valign="top" width="89">Médecins<br /></td>
+      <td width="54">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="4" width="142">628 sauf 6281 et 6282<br /></td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">6281</p>
+      </td>
+      <td colspan="3" width="90">Blanchissage à l'extérieur<br /></td>
+      <td width="54">
+        <p align="center">70%</p>
+      </td>
+      <td width="42">
+        <p align="center">70%</p>
+      </td>
+      <td width="43">
+        <p align="center">70%</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">30%</p>
+      </td>
+      <td width="43">
+        <p align="center">30%</p>
+      </td>
+      <td width="38">
+        <p align="center">30%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">6283</p>
+      </td>
+      <td colspan="3" width="90">Nettoyage à l'extérieur<br /></td>
+      <td width="54">
+        <p align="center">70%</p>
+      </td>
+      <td width="42">
+        <p align="center">70%</p>
+      </td>
+      <td width="43">
+        <p align="center">70%</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">30%</p>
+      </td>
+      <td width="43">
+        <p align="center">30%</p>
+      </td>
+      <td width="38">
+        <p align="center">30%</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">631</p>
+      </td>
+      <td colspan="3" width="90">
+        IMPÔTS, TAXES ET VERSEMENTS ASSIMILES SUR REMUNERATIONS (administrations
+        des impôts)<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">633</p>
+      </td>
+      <td colspan="3" width="90">
+        IMPÔTS, TAXES ET VERSEMENTS ASSIMILES SUR REMUNERATIONS (autres
+        organismes)<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">635</p>
+      </td>
+      <td colspan="3" width="90">
+        AUTRES IMPÔTS, TAXES ET VERSEMENTS ASSIMILES (administrations des
+        impôts)<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">637</p>
+      </td>
+      <td colspan="3" width="90">
+        Autres impôts, taxes et versements assimilés (autres organismes)<br />
+      </td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">64</p>
+      </td>
+      <td colspan="3" width="90">CHARGES DE PERSONNEL<br /></td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">65</p>
+      </td>
+      <td colspan="3" width="90">AUTRES CHARGES DE GESTION COURANTE<br /></td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">66</p>
+      </td>
+      <td colspan="3" width="90">CHARGES FINANCIERES<br /></td>
+      <td width="54">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td width="52">
+        <p align="center">67</p>
+      </td>
+      <td colspan="3" width="90">CHARGES EXCEPTIONNELLES<br /></td>
+      <td valign="top" width="54" />
+      <td valign="top" width="42">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" valign="top" width="55" />
+      <td valign="top" width="43">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" valign="top" width="53" />
+      <td valign="top" width="41" />
+      <td valign="top" width="38" />
+      <td colspan="2" valign="top" width="53" />
+      <td valign="top" width="38" />
+      <td valign="top" width="39" />
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          68: Dotations aux amortissements et aux provisions sauf matériel
+          médical
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="42">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="43" />
+      <td colspan="2" valign="top" width="55">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="43">
+        <p align="center"></p>
+      </td>
+      <td valign="top" width="38" />
+      <td colspan="2" valign="top" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td valign="top" width="38" />
+      <td valign="top" width="39" />
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">Dotations aux amortissements du matériel médical</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          681518 : Dotations aux provisions: autres provisions pour risques
+          (pathologies lourdes)
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">CHARGES BRUTES = A</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          PRODUITS AUTRES QUE CEUX RELATIFS A LA TARIFICATION sauf 734-4 = B 1
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          734-3 : Contribution de l'assurance maladie au titre de l'article R.
+          314-188 = B 2
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">PRODUITS DE LA TARIFICATION = C</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          NOMBRE DE POINTS GIR DANS L'ETABLISSEMENT AU 30 septembre = D
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          VALEUR NETTE DU POINT GIR "dépendance" = (A - B) / D = E
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          QUOTE PART DES CHARGES RELATIVES AUX AIDES­ SOIGNANTES ET AUX AMP
+          IMPUTEE SUR LA SECTION TARIFAIRE "SOINS" = F (cf: annexes)
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          VALEUR NETTE DU POINT GIR "Aides soignantes et AMP" = F / (GMP
+          multiplié par la capacité occupée)
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">NOMBRE DE JOURNEES REALISEES = G</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          CALCUL DE LA VALEUR NETTE DU POINT GIR "SOINS" charges de la section
+          "soins" - produits autres que ceux de la tarification / GMP X capacité
+          moyenne de l'exercice
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center">●</p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center">●</p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          RESULTATS DE L'EXERCICE =<br />
+          (B 1 + B 2 + C ) - A = H
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">REPRISE DES RESULTATS EXERCICES ANTERIEURS : I</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="42">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">RESULTATS A AFFECTER = H + I</p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 1064 : réserve des plus values nettes
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 10682 : excédent affecté à l'investissement
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 10685 : excédent affecté à la réserve de
+          trésorerie
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 10686 : excédent affecté à la réserve de
+          compensation
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 110 : excédent affecté à la réduction des
+          charges d'exploitation
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 111 : excédent affecté au financement des
+          mesures d'exploitation
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+    <tr>
+      <td colspan="3" width="142">
+        <p align="center">
+          Résultat affecté au compte 119 : Report à nouveau déficitaire
+        </p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center">●</p>
+      </td>
+      <td width="42">
+        <p align="center">●</p>
+      </td>
+      <td width="43">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="55">
+        <p align="center"></p>
+      </td>
+      <td width="43">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="41">
+        <p align="center">●</p>
+      </td>
+      <td width="38">
+        <p align="center"></p>
+      </td>
+      <td colspan="2" width="53">
+        <p align="center"></p>
+      </td>
+      <td width="38">
+        <p align="center">●</p>
+      </td>
+      <td width="39">
+        <p align="center"></p>
+      </td>
+    </tr>
+  </tbody>
+</table>
+
+
+<details>
+  <summary><em>Références</em></summary>
+
+  <h2>Articles faisant référence à l'article</h2>
+  
+  <ul>
+    <li>
+      <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006907018?vers=git&vers=legifrance">Code de l'action sociale et des familles - article R314-163 AUTONOME MODIFIE, en vigueur du 2006-04-09 au 2016-12-24</a> CITATION source
+    </li>
+  </ul>
+  
+  <h2>Références faites par l'article</h2>
+  
+  <ul>
+    <li>
+      2007-05-11 MODIFICATION source <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006264628?vers=git&vers=legifrance">Décret n° 2007-828 du 11 mai 2007 portant diverses dispositions relatives à la solidarité pour l'autonomie et modifiant le code de l'action sociale et des familles (partie réglementaire) - article 5 ENTIEREMENT_MODIF</a>
+    </li>
+    <li>
+      2999-01-01 CITATION cible <a href="https://legal.tricoteuses.fr//redirection/LEGIARTI000006907018?vers=git&vers=legifrance">Code de l'action sociale et des familles - article R314-163 AUTONOME MODIFIE, en vigueur du 2006-04-09 au 2016-12-24</a>
+    </li>
+  </ul>
+</details>