Guaranteed debt

**The dataset “Guaranteed Debt of the City of Paris” presents the breakdown of the debt guaranteed by the Parisian community.** The debt guaranteed by the Parisian community mainly includes loans subscribed by the guarantee beneficiaries for social housing operations. The other guarantees concern mainly development operations and guarantees for the benefit of associations.’ **Name of column** | **Description** —|— Year of Publication | Year of the Administrative Account for which the data were published Community | In the accounts, the term “nature” means the account of the accounting nomenclature (account number — Title), expenditure or revenue Nature | Lending bank in the case of a bank loan; bank or group of banks that organised the issue in the case of a bond Year of mobilisation | Date of collection by the City of Paris Amortisation profile. of borrowing | End-of-life date of the loan Designation of beneficiary | Amount originally subscribed. Purpose of the guaranteed loan | Since almost all of the City’s borrowings are “in fine”, the remaining capital is generally equal to the nominal, i.e. the amount of the loan (except in case of amortisation in the year) Lender/leader organisation | Indexed rates are periodically adjusted according to market values Initial amount | The City of Paris’ loans are indexed to different interest rates: Euribor (Euro area interbank rate), TAG (annual rolling rate) and T4M (Monetary Market Average Rate), with TAG and T4M derived from Eonia (day-to-day rate) Capital outstanding at 31/12 of the year of publication | Rate paid for the first maturity Residual duration | Rate calculated over the duration of the loan Periodicity of reimbursements | Method of amortisation of the loan: almost all of the City’s loans are “in fine”, i.e. fully repaid on the last day of the contract Initial rate — Rate | Possibility contractually left to the City to exit the loan by repaying it in advance Initial rate — Index | Index type (e.g. Euribor 3 months, DELIVERY A...) Initial Rate — Actuarial Rate | Rate calculated over the duration of the loan Rate at the date of vote of the budget or average rate recorded for the year — Rate | Rate after possible hedging operations. Type of interest rate: F: fixed; V: simple variable; C: complex variable Rate at the date of vote of the budget or average rate recorded for the year — Index | Rate after possible hedging operations. Type of index (e.g. Euribor 3 months,...) Rate at the date of vote of the budget or average rate recorded for the year — Rate level | Rate after possible hedging operations. For variable rate borrowing, level at the date of vote of the budget. Guaranteed annuity during the financial year — Interests | Interest paid by the beneficiary body during the financial year for the secured loan Guaranteed annuity during the financial year — In capital | Capital repaid by the beneficiary organisation during the financial year for the secured loan **Codification of ****** Loan amortisation profile:****** Acronyms have followed the evolution of regulatory editorials CA 2014 to CA 2018: C constant depreciation, P progressive amortisation, F in fine, X others (to be specified). CA 2012 to CA 2013 C constant annual depreciation, P progressive annual amortisation, F in fine, Half-yearly, M monthly, X others to be specified. CA 2007 to CA 2011 C constant annual depreciation, P progressive annual amortisation, F in fine, Half-yearly, Quarterly t, M monthly, X Other (CDC borrowings with deferred interest or compensating interest).