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Article R2221-77 of the French General Code of Local Authorities

The rules of municipal accounting are applicable to financially autonomous régies entrusted with the operation of a public service of an industrial and commercial nature, subject to the derogations provided for in this paragraph.

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Original in French 🇫🇷
Article R2221-77

Les règles de la comptabilité communale sont applicables aux régies dotées de la seule autonomie financière, chargées de l’exploitation d’un service public à caractère industriel et commercial, sous réserve des dérogations prévues au présent paragraphe.

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