As an exception to articles R. 5141-4 and R. 5141-5, when the loss of effective control results from the cessation of the business created or taken over, or the sale of the business as part of a safeguard, recovery or judicial liquidation procedure, repayment of the financial aid and payment of the social security contributions from which the beneficiary has been exempted may not be required, on the basis of a reasoned decision by the Prefect.