Article D3543-1 of the French General Code of Local Authorities
For its application in Mayotte, article D. 3332-3 reads as follows: “Art. D. 3332-3 -For the application of 5° of Article L. 3332-3, the difference between the sale value of a fixed asset and its net book value must be recorded in the investment section of the budget before the result of the operating section is determined. “