Public or private health establishments must have at least one mortuary room whenever they register an average annual number of deaths at least equal to two hundred.
The condition defined in the previous paragraph is assessed in the light of the average number of deaths occurring in each of the establishments in question over the last three calendar years.
A healthcare establishment ceases to be subject to the obligation set out in the first paragraph of this article once the number of deaths recorded within it remains below the threshold defined in the same paragraph for three calendar years.
For the application of this article, account shall be taken of deaths occurring in accommodation establishments for the elderly managed by healthcare establishments under the conditions defined in Article L. 6111-3 of the Public Health Code.