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Section 1: Provisions applicable to all private health establishments.

Article R6161-1 of the French Public Health Code

Private health establishments keep separate accounts to identify income and expenditure relating to activities carried out in : 1° The long-term care units mentioned in 2° of article L. 6111-2 ; 2° The social or medico-social services or establishments mentioned in article L. 6111-3 ; 3° The training schools or institutes mentioned in articles L. 4151-1 and L. 4383-1.

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