Article 95

Income

OMD's revenue includes:

a) registration fees and any other regulation payments by the registered dentists;

b) any grants or subsidies;

c) any donations, inheritance or legacies;

d) other income from services rendered and assets.

Article 96

Expediture

OMD's expenditure includes expenses with facilities, staff, operation and maintenance, as well as all the other necessary expenses for the performance of its duties.

Article 97

Revenue Reserves

1 - Revenue reserves shall be made up monetary assets in a bank deposit, accounting for 20% of the annual management balance.

2 - Reserve revenues shall be held to finance the OMD¿s extraordinary expenditure.

Article 98

Other Reserve Funds

1 - Other reserve funds shall be made up of monetary assets in a bank deposit, accounting for a percentage of the annual management balance, to be determined yearly by the general assembly.

2 - These reserve funds shall be used to cover, totally or in part, possible negative balances in the OMD's accounts.

Article 99

Closure of the Accounts

OMD's accounts shall be closed on 31 December every year.