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Article D4342-11 of the French General Code of Local Authorities

The management account submitted by the region’s accounting officer presents the region’s accounting position at 31 December of the financial year, including the transactions of the additional day.

Original in French 🇫🇷
Article D4342-11
Le compte de gestion rendu par le comptable de la région présente la situation comptable de la région au 31 décembre de l’exercice, y compris les opérations de la journée complémentaire.

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