For the application of 2° of II of Article L. 621-5-3, issuers liable for the contribution must declare each year, at the end of the twelve-month period following publication of the visa, the amount of shares and mutualist certificates issued or sold.
For the application of 3° of II of Article L. 621-5-3, issuers liable for the contribution must declare each year on 31 March the gross amount of redemptions made in respect of the previous calendar year.
For the purposes of II bis of Article L. 621-5-3, issuers liable for the contribution must declare their average market capitalisation to the Autorité des marchés financiers by 31 March each year. This declaration shall be accompanied by payment of the contribution due.