Regulatory Alerts2002-01-01
Order of May 14, 2002 Establishing the Accounting Plan for Collective Investment Schemes in Securities (OPCVM)
The Algerian Minister of Finance issued this order to adapt the national accounting plan specifically for Collective Investment Schemes in Securities (OPCVM). It mandates that OPCVMs comply with these rules for accounting, financial statement preparation, and synthesis documents effective from the date of publication. The regulation defines capital composition, revenue regularization, and specific valuation methods for securities to ensure equality among shareholders.
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