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Showing 5871–5880 of 5892 articles for “Art. 13 sept. 2011”
…les applicable to debt securities, equity securities or derivatives, including any hybrid transfer; 13° Hybrid transfer: an arrangement whereby a financial instrument is transferred where the underlyi…
…Housing Code; 12° "Association foncière logement" means the association referred to in Article L. 313-34 of the same code; II. II - In the social rental housing sector, the reduced rates of value add…
…dit institutions and investment firms, in accordance with Article 92(3) of Regulation (EU) No 575/2013 and for Class 2 and Class 3 investment firms, in accordance with the applicable requirement set o…
…dures and information obtained during other audit procedures carried out as part of its assignment. 13. Because management is responsible for the internal control implemented in the entity and for the…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…ccupational diseases for self-employed persons in the agricultural professions;12° (not applicable).13° Contributions paid by farm or agricultural business managers under group insurance contracts men…
…a victim when this is an act of assistance which every person has a moral duty to perform. Article 13 Proceedings In the event of an action brought before the civil, commercial or administrative cour…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
…teaching and hospital staff of university and hospital centres, governed by decree no. 2021-1645 of 13 December 2021 relating to the teaching and hospital staff of university and hospital centres.tenu…
…ts internal control, and assessing the risks of material misstatement of the financial statements . 13. The statutory auditor shall obtain a sufficient understanding of the entity and its environment,…
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