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Showing 3141–3150 of 3160 articles for “Art. 18 Jan 1991”
…ayers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital increases of…
…uisition relates to land located in a mountain massif as defined in article 5 of law no. 85-30 of 9 January 1985 relating to the development and protection of mountain areas, it is calculated by addin…
…re unusual or unexpected relationships that indicate risks of material misstatement due to fraud. . 18. In addition, the statutory auditor assesses whether information obtained in the course of other…
…ethics of the manager and his involvement in the process of authorising and controlling operations. 18. When obtaining an understanding of the entity and its environment, the statutory auditor perform…
…r withdrawn. The Agence de la biomédecine is informed of decisions taken in application of this 17°;18° Blood-derived medicinal product: any medicinal product prepared industrially from blood or its c…
…ers useful as a basis for its conclusion on the interim financial statements. Analytical procedures 18. As part of the limited review, the statutory auditor shall perform analytical procedures in acco…
…sely associated with him exercise or have ceased to exercise for less than one year. Article R. 561-18 of the Monetary and Financial Code defines these functions and persons. 10. Business relationship…
…in the case of securities issued under the conditions provided for in Articles L. 225-177 to L. 225-184, L. 225-197-1 to L. 225-197-5, L. 22-10-56 and L. 22-10-59 of the French Commercial Code and in…
…manner, without prejudice or bias, all the facts and circumstances that characterise the situation. 18. The assessment of its impartiality in appearance implies that the statutory auditor analyses all…
…t by it as part of:1° A public service delegation referred to in Article 38 of Law no. 93-122 of 29 January 1993 relating to the prevention of corruption and the transparency of economic life and publ…
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