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Article L211-24 of the French Monetary and Financial Code

When financial securities are loaned by a company, they are deducted in priority from securities of the same type acquired or subscribed to on the most recent date.

Original in French 🇫🇷
Article L211-24

Lorsque les titres financiers sont prêtés par une entreprise, ils sont prélevés par priorité sur les titres de même nature acquis ou souscrits à la date la plus récente.

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