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Showing 3891–3900 of 3912 articles for “Art. 21 juin 2005”
I. - A. - Without prejudice to article L. 2212-2, of the present code and by derogation from article L. 1311-2 and the second paragraph of article L. 1331-1 of the public health code when a public int…
I.-Credit institutions and investment firms shall at all times comply with a minimum requirement for own funds and eligible commitments. This requirement is expressed as a percentage of 1° Of the tota…
…ted market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EE…
…unpredictability for the entity in the choice of the nature, timing and extent of audit procedures. 21. In response to the auditor's assessment of the risks of material misstatement due to fraud at th…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
…nancing, as well as European regulations on restrictive measures adopted pursuant to Articles 75 or 215 of the Treaty on the Functioning of the European Union. III. - In order to ensure compliance wit…
…or calculating the indicators The remuneration of each employee, within the meaning of Article L. 3221-3, is reconstituted on a full-time equivalent basis over the annual reference period in question.…
…propriateness of the information provided in this respect in the notes to the financial statements. 21. The statutory auditor shall consult the minutes or records of the meetings held by the deliberat…
…tory auditor adopts when exposed to a risky situation, so that his independence is not affected. >. 21. Article 5 of the Code of Ethics sets out the principle laid down in article L. 822-10 (1°) of th…
…ments in 2016 from the retirement and occupational health insurance funds referred to in article L. 215-1 of the Social Security Code pensions due in respect of 2015, the arrears referred to in the se…
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