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Article D621-30 of the French Monetary and Financial Code

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.

Original in French 🇫🇷
Article D621-30

Pour l’application du 2° du II de l’article L. 621-5-3, les émetteurs redevables de la contribution déclarent chaque année à l’issue du délai de douze mois à compter de la publication du visa, le montant des parts sociales et des certificats mutualistes émis ou cédés.

Pour l’application du 3° du II de l’article L. 621-5-3, les émetteurs redevables de la contribution déclarent chaque année au 31 mars le montant brut des rachats effectués au titre de l’année civile précédente.

Pour l’application du II bis de l’article L. 621-5-3, les émetteurs redevables de la contribution déclarent chaque année avant le 31 mars à l’Autorité des marchés financiers leur capitalisation boursière moyenne. Cette déclaration est accompagnée du versement de la contribution due.

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