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Article R5421-8 of the French General Code of Local Authorities

The Board of Directors may create a reserve fund from which any sums required to meet the establishment’s exceptional needs are drawn.

Original in French 🇫🇷
Article R5421-8

Le conseil d’administration peut créer un fonds de réserve sur lequel sont prélevées les sommes nécessaires aux besoins exceptionnels de l’établissement.

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