Losses resulting from the striking off of a security from the quoted list (notably because of winding-up by court decision) may not, according to the response of Budget Minister n° 11113 to M. Philippe Briand of 15 august 1994, be offset against either taxable capital gains of the same kind, nor against other income of the taxpayer. A project is currently underway to see if, and if so how, such losses could be taken into account.

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