Article 113
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
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Showing 3841–3850 of 66699 articles for “Art. 1 and Ann. 1”
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…directly or through interposed persons or companies by way of advances, loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
…hin fifteen days of the date on which it has become final, at the request of the public prosecutor: 1° The decision pronouncing the full adoption is transcribed into the civil status registers of the…
…lti-annual performance contract with the Minister for Sport, defining the objectives assigned to it and the associated indicators.
The Minister for Sport exercises the powers devolved to the Minister for Higher Education and the Academic Regional Rector by articles L. 711-8, L. 712-8, L. 719-4, L. 719-5, L. 719-7, L. 719-8, L. 71…
The credit institutions and finance companies mentioned in this chapter shall indicate in their annual report the amount and characteristics of the loans they finance or distribute as defined in III o…
The auditor of a debtor subject to safeguard, receivership or compulsory liquidation proceedings may not invoke professional secrecy in response to requests from the auditor of the court-appointed adm…
Statutory auditors shall inform the authorities entrusted with the supervision, inspection and control of court-appointed administrators of the results of their assignment and report any anomalies or…
…té des Marchés Financiers may also lay down rules for informing the Autorité des Marchés Financiers and the public about orders, transactions and positions in financial instruments and units referred…
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