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Article R2221-49 of the French General Code of Local Authorities

An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.

Original in French 🇫🇷
Article R2221-49

Un inventaire, dont les résultats sont produits à l’appui du compte financier, est dressé en fin d’exercice conformément aux principes du plan comptable général.

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