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Article 322-66 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/322-66/20130419/notes

The issuer entity shall organise its procedures in such a way that the report on the suspense items in terms of financial securities is supplied on a monthly basis to the audit manager mentioned in Article 322-72.

Suspense items mean operations rejected by the issuer entity and not regularised by the intermediaries. These operations are:

  1. Negotiations on an essentially registered financial security;

  2. Elementary operations;

  3. Transfers, sales and rectifications of account names;

  4. Sundry operations in financial securities;

  5. Transfers of portfolios.

The report on the suspense items is filed by the intermediary and each line therein is completed with the accounting reference of the operation.

All suspense items shall be regularised as quickly as possible.

To the extent required, a procedure for bilateral reconciliation between the issuer entity and the intermediaries shall be implemented with a view to resolution of the suspense items.