"The mortal remains of 98 Iranian and 13 Iraqi soldiers killed during the 1980-1988 war between the two countries were repatriated today at the Shalamja border crossing near Basra with support from the International Committee of the Red Cross (ICRC)," it said in a statement.

"This brings to 557 the number of people whose remains have been returned to their home countries with ICRC help since 2008," the statement said.

The exchange was completed during a ceremony that was attended by Mahdi al-Tamimi, the manager of the human rights ministry office in Basra, and Iranian Major General Mohammed Baqir Zada, Amin said.

Samples will be taken from the Iraqi remains to identify them and the information will be published in official newspapers, Amin said.

Up to one million people are estimated to have been killed in the Iran-Iraq war.

In a statement, Amesys said it "very strongly denies the accusation of 'complicity in torture' and hopes to quickly be able to inform the investigating magistrate of the reality of the case."

The International Federation for Human Rights (FIDH) and the Human Rights League (LDH) said Monday that French courts had opened an investigation into Amesys's activities in Libya after they filed a complaint in October.

FIDH said the case was being investigating by a magistrate charged with probing war crimes, crimes against humanity and genocide at the Paris high court.

In the complaint the groups accused Amesys, a subsidiary of French technology firm Bull, of "offenses committed through the provision to the Kadhafi regime, from 2007, of a surveillance system to monitor communications of the Libyan people."

The system, it said, was aimed at targeting "opponents, arresting them and putting them in prison, where they were tortured."

Amesys said it was ready to "make available all elements deemed necessary by the magistrate for a perfect understanding of the facts."

The company had admitted in September that it supplied Kadhafi's regime with "analysis equipment," but noted the deal was made only after Libya had improved ties with the West and that it did not operate any surveillance.