For the application of article L. 162-1, in the event of a reduction in the sums made unavailable, the establishment must provide a statement of all transactions that have affected the accounts since the day of the seizure inclusive.
This statement of transactions shall be sent by registered letter with acknowledgement of receipt to the distraining creditor no later than eight days after expiry of the reversal period.
Subject to the provisions of article 748-7 of the Code of Civil Procedure, if the attachment document is served electronically, the garnishee shall send the statement electronically within the same time limit.