Regulatory Alerts1999-01-01
Decree of 29 May 1999 adapting the national chart of accounts to the activities of stock exchange intermediaries
The Algerian Minister of Finance issued this decree to adapt the national chart of accounts specifically for stock exchange intermediaries (IOBs). It mandates that IOBs must comply with the new account plan, including a specific list of accounts, terminology, and synthesis documents, for their accounting and financial reporting starting from the publication date. Additionally, IOBs are required to maintain a physical inventory accounting for securities, with operational modalities to be determined by the COSOB.
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