Article L1618-2 of the French General Code of Local Authorities
I. – Local authorities and public establishments falling within the scope defined in article L. 1618-1 may derogate from the obligation to deposit with the State funds that come from: 1° Donations; 2° The alienation of an element of their assets; 3° Loans, the use of which is deferred for reasons beyond the control of the local authority or public establishment; 4° Exceptional income, the list of which is set…