Federal Register - August 2, 2021
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Source: Federal Register
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Federal Register / Vol. 86, No. 145 / Monday, August 2, 2021 / Notices
available or available to be issued financial statements in France;
C With respect to the requirements of Exchange Act rule 18a7a1, the Covered Entity applies substituted compliance for the requirements of Exchange Act section 15Fe and Exchange Act rules 18a1 through 18a 1d pursuant to this Order; and D With respect to the requirements of Exchange Act rule 18a7a1, the Covered Entity applies substituted compliance for the requirements of Exchange Act rule 18a6b1viii pursuant to this Order;
ii The requirements of Exchange Act rule 18a7a3 and the requirements of Exchange Act rule 18a7j as applied to the requirements of paragraph a3 of Exchange Act rule 18a7, provided that:
A The Covered Entity is subject to and complies with the requirements of CRR articles 99, 394, 431, 433, 452, 454, and 455; CRR Reporting ITS annexes I, II, VIII and IX, as applicable; and B The Covered Entity applies substituted compliance for the requirements of Exchange Act section 15Fe and Exchange Act rules 18a1
through 18a1d pursuant to this Order;
iii The requirements of Exchange Act rule 18a7b, provided that:
A The Covered Entity is subject to and complies with the requirements of CRR articles 431 through 455; MFC
articles L. 51135, L. 51136, L. 51137, R. 5116; and French Commerce Code articles L. 2321, R. 2321 through R.
2328, L. 8231 through L. 82381;
and B The Covered Entity applies substituted compliance for the requirements of Exchange Act rule 18a 6b1viii pursuant to this Order.
iv The requirements of Exchange Act rule 18a7c, d, e, f, g and h and the requirements of Exchange Act rule 18a7j as applied to the requirements of paragraphs c, d, e, f, g and h of Exchange Act rule 18a7, provided that:
A The Covered Entity is subject to and complies with the requirements of CRR articles 262, 1325, 154, 191, 321, 325bi, 350, 353, 368, 418; MFC articles L. 51135, L. 51136, L. 51137, L. 511
38 or article L. 5335, as applicable;
MFC articles R. 5116, L. 51145, and L. 53310 II; French Commerce Code articles L. 2321, R. 2321 through R.
2328, L. 8231 through L. 82381;
Decree of 6 September 2017 articles 3
and 10; and AMF General Regulation articles 3126 and 3127;
B With respect to financial statements, the Covered Entity is required to file annually with the French AMF, including a report of an independent public accountant covering
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the financial statements, the Covered Entity:
1 Simultaneously sends a copy of such annual financial statements and the report of the independent public accountant covering the annual financial statements to the Commission in the manner specified on the Commissions website;
2 Includes with the transmission the contact information of an individual who can provide further information about the financial statements and report;
3 Includes with the transmission the report of an independent public accountant required by Exchange Act rule 18a7c1iC covering the annual financial statements if French laws do not require the Covered Entity to engage an independent public accountant to prepare a report covering the annual financial statements;
provided, however, that such report of the independent public accountant may be prepared in accordance with generally accepted auditing standards in France that the independent public accountant uses to perform audit and attestation services and the accountant complies with French independence requirements;
4 Includes with the transmission the reports required by Exchange Act rule 18a7c1iB and C addressing the statements identified in Exchange Act rule 18a7c3 or c4, as applicable, that relate to Exchange Act rule 18a4;
provided, however, that the report of the independent public accountant required by Exchange Act rule 18a7c1iC
may be prepared in accordance with generally accepted auditing standards in France that the independent public accountant uses to perform audit and attestation services and the accountant complies with French independence requirements;
5 Includes with the transmission the supporting schedules and reconciliations, as applicable, required by Exchange Act rules 18a7c2ii and iii, respectively, relating to Exchange Act rule 18a2; and 6 Includes with the transmission the supporting schedules and reconciliations, as applicable, required by Exchange Act rules 18a7c2ii and iii, respectively, relating to Exchange Act rules 18a4 and 18a4a;
C The Covered Entity applies substituted compliance for the requirements of Exchange Act section 15Fe and Exchange Act rules 18a1
through 18a1d pursuant to this Order;
and D The Covered Entity applies substituted compliance for the
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requirements of Exchange Act rule 18a 6b1viii pursuant to this Order.
4i Provide Notification. The requirements of the following provisions of Exchange Act rule 18a8, provided that the Covered Entity complies with the relevant conditions in this paragraph f4i and with the applicable conditions in paragraph f4ii:
A The requirements of paragraphs a1i, a1ii, b1, b2, and b4
of Exchange Act rule 18a8 and the requirements of Exchange Act rule 18a 8h as applied to the requirements of paragraphs a1i, a1ii, b1, b2, and b4 of Exchange Act rule 18a8, provided that:
1 The Covered Entity is subject to and complies with the requirements of CRR article 3665; MFC articles L. 511
33II, L. 6341, and L. 6342; and Internal Control Order article 249 and 2491; and 2 The Covered Entity applies substituted compliance for the requirements of Exchange Act section 15Fe and Exchange Act rules 18a1
through 18a1d pursuant to this Order;
B The requirements of Exchange Act rule 18a8c and the requirements of Exchange Act rule 18a8h as applied to the requirements of Exchange Act rule 18a8c, provided that the Covered Entity is subject to and complies with the requirements of MFC articles L.
51133II, L. 6341, and L. 6342; and Internal Control Order article 249 and 2491.
C The requirements of Exchange Act rule 18a8d and the requirements of Exchange Act rule 18a8h as applied to the requirements of Exchange Act rule 18a8d, provided that:
1 The Covered Entity is subject to and complies with the requirements of MFC articles L. 51133II, L. 6341, and L. 6342; and Internal Control Order article 249 and 2491; and 2 This Order does not extend to the requirements of Exchange Act rule 18a 8d to give notice with respect to books and records required by Exchange Act rule 18a5 for which the Covered Entity does not apply substituted compliance pursuant to this Order;
D The requirements of Exchange Act rule 18a8e and the requirements of Exchange Act rule 18a8h as applied to the requirements of Exchange Act rule 18a8e, provided that:
1 The Covered Entity is subject to and complies with the requirements of MFC articles L. 51133II, L. 6341, and L. 6342; and Internal Control Order article 249 and 2491;
2 The Covered Entity applies substituted compliance for the requirements of Exchange Act section
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