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Définition : A fund set up for the purpose of carrying on specific activities or attaining certain objectives which, in turn, yield repayment in restoration of the Fund, constituting a cycle.
A fund provided for a particular purpose which is periodically replenished either from operations or by transfers from other funds [...]. [OLF 1990]
Autre définition, quoique laconique : a fund for project-related expenditure [World Bank Glossary,1986,Washington; European Investment Bank,Technical Glossary, 1991] in Eurodicautom