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Book III - Service providers
Title II - Other service providers
Chapter I - Custody account-keepers
Section unique - Provisions relating to custody account-keeping - terms of reference for the custody account-keeper
Sub-section 5 - Provisions relating to the keeping of securities accounts within the framework of an employee savings scheme
Paragraph 5 - The accounting procedures
Article 322-90 from 19/04/2013

Article 322-90 into force since

  • Version into force since
ELI : /en/eli/fr/aai/amf/rg/article/322-90/20130419/notes

The suspense items, mentioned in Article 322-32, include in particular the following operations, where they are not completed within the normal deadlines:

  1. Payments received, to be allocated to a fund;

  2. Payments to the bearers;

  3. Sundry operations on a fund (merger, etc.);

  4. Account transfers;

  5. The handling of the difference between the number of units transmitted by the custody account-keeper to the entity holding the unit issue account and the number of units recorded by this latter.

To the extent required, with a view to the resolution of the suspense items, a procedure of reconciliation with the various entities concerned (company, asset management company, entity holding the unit issue account, register-keeper, etc.) shall be implemented by the custody account-keeper.