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S-5, r. 3 - Regulation respecting the financial management of institutions and regional councils
Section 16
Disposition versions
16. Authorization: The Minister issues a certificate to the institution when contributions, gifts or legacies are originally intended for particular purposes.
The certificate authorizes either the separation in the institution’s financial statements of a sum representing the agreed value of the assets in the endowment fund or fund for special uses, distinguishing, where applicable, between the endowment fund and the special purpose fund, or the transfer of the administration of such a fund to a foundation described in section 14.
