1. État, peuple, "Authorities" 10. Constitution and Other Fundamental Acts

This agreement governs the terms for the division of assets associated with the transfer of the municipal commune of Moutier (hereinafter: "the commune of Moutier") into the Republic and Canton of Jura (hereinafter: "the Canton of Jura") as provided for by the concordat on the transfer of Moutier.

The Canton of Bern determines the Canton of Jura's right to a share of the equity capital of the Canton of Bern until September 30, 2026, in accordance with Article 16 of the Concordat on the Transfer of Moutier.

The Canton of Bern determines the rights of the Canton of Jura regarding commitments towards special financing and third-party capital funds until September 30, 2026.

The Canton of Jura ensures that the shares of the replacement contribution fund, the lottery fund, the sports fund, and the cultural activities promotion fund of the Canton of Bern are allocated to the corresponding funds of the Canton of Jura.

The Canton of Jura is responsible for documenting the transfer with the Confederation.

The measures financed by the Canton of Bern in the area of contaminated sites are concluded as of December 31, 2025.

The status of site no. 07000055 in the Bernese cadastre of polluted sites is governed by the execution agreement dated May 20 and 28, 2025, between the Canton of Bern and the Republic and Canton of Jura concerning the transfer of the municipal commune of Moutier to the Canton of Jura regarding the management of polluted sites located in Moutier.

The lump sum amount provided for in Article 15, paragraph 3, of the agreement on the transfer of Moutier is added to the rights of the Canton of Jura mentioned in Article 3.

The Canton of Jura allocates this amount to the waste management fund of the Canton of Jura.

By September 30, 2026, at the latest, the Bernese Executive Council shall submit to the Jura Government a draft statement of account detailing, in particular

a) the right of the Canton of Jura to the net assets of the Canton of Bern, namely the right of the Canton of Jura over the equity capital and the commitments towards special financing and third-party capital funds of the Canton of Bern;

b) the value of all assets transferred according to Annex 4 in relation to Article 17 of the concordat on the transfer of Moutier;

c) the difference in value between the right of the Canton of Jura and the sum of the values of the transferred assets, namely the balance of the statement of account.

The Financial Control of the Canton of Jura shall review this statement of account and submit a report to the Jura Government by December 31, 2026.

The Bernese Executive Council and the Jura Government shall approve the statement of account.

**The Payment of the Balance of the Statement**

The payment of the balance of the statement occurs within three months following the approval of the final statement by the executives of both cantons.

The balance of the statement may be converted into an interest-free loan, in the event it exceeds 20 million francs.

The executive of the debtor canton decides on the conversion of the balance of the statement into a loan.

This loan may be repaid over a period of ten years at a rate of at least one tenth per annum.

The payment of the amortization installments occurs on December 31 of each year, and the final installment takes place no later than December 31, 2035.

Extraordinary amortizations are permitted.

The assets transferred to the Canton of Jura according to Annex 4 in relation to Article 17 of the Concordat on the Transfer of Moutier are evaluated as of December 31, 2025, and in accordance with the principles provided in Articles 18 and 23 of the Concordat on the Transfer of Moutier.

The fishing rights pertaining to the property sheet no. 700-1481 of the territory of the Municipality of Moutier are transferred to the Canton of Jura at a zero value and off-balance-sheet.

The shares in companies allocated to the canton of Jura listed in Annex 4 of the agreement on the transfer of Moutier are transferred to the canton of Jura until October 31, 2026.

The profits and risks associated with these shares are transferred to the canton of Jura on the date of the transfer of the municipality of Moutier to the canton of Jura.

The canton of Jura and the canton of Bern owe no compensation to each other for the withholding tax levied on interest and dividend income from the shares in the companies listed in Annex 4 of the agreement on the transfer of Moutier.

The modalities for the transfer of buildings and cantonal roads from the canton of Bern to the canton of Jura are governed by the execution agreement of August 26 and 27, 2025, between the canton of Bern and the Republic and Canton of Jura concerning the terms of the transfer to the canton of Jura of buildings from the canton of Bern, and in the execution agreement of August 26 and 27, 2025, between the canton of Bern and the Republic and Canton of Jura regarding the transfer of the municipal commune of Moutier to the canton of Jura concerning the transfer of cantonal roads and winter services.

Provisions relating to land register law concerning the transfer to the canton of Jura of land register data from the canton of Bern are governed by a specific execution agreement.

This agreement enters into force on January 1, 2026.