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République et canton de Genève — Communiqués et publications·CH·

Les indicateurs harmonisés MCH2 des communes

Depuis les comptes 2018 les communes genevoises sont soumises aux normes comptables MCH2 qui prévoient l'obligation de calculer huit ratios listés ci-après. Les 3 ratios de première priorité ont pour but d'évaluer la situation financière de la commune. Ceux-ci sont complétés par 5 indicateurs financiers de deuxième priorité. Les indicateurs financiers sont publiés dans l’annexe aux comptes annuels. Indicateurs de première priorité: Taux d'endettement net Degré d’autofinancement Part des charges d'intérêts Indicateurs de deuxième priorité: Dette brute par rapport aux revenus Proportion des investissements Part du service de la dette Dette nette en francs par habitant Taux d’autofinancement

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