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Showing 10981–10990 of 53094 articles for “Art. 4 A”
…mitments. These assets must be selected from the categories of investments mentioned in article R. 342-4.This change of allocation of assets entails the allocation to the auxiliary accounts of the inc…
The valuation methods and translation rules applicable to items expressed in foreign currencies are those laid down for insurance undertakings by this Book, subject to the necessary adaptations for co…
Unless it publishes them pursuant to article L. 341-3, the undertaking shall make the annual accounts, the management report, the auditors' report on the annual accounts and, where applicable, the con…
…des normes comptables, the consolidated or combined financial statements referred to in Article L 345-2 are prepared in accordance with the rules set out in Articles R. 233-2 to R. 233-15 of the Fren…
…statement, SMEs are defined as small and medium-sized enterprises as defined by decree no. 2008-1354 of 18 December 2008, which makes it possible to determine the category to which an enterprise belo…
…ational pension funds, in the event of the sale of securities valued in accordance with Article R. 343-9, with the exception of variable-rate bonds, payments or deductions are made from the capitalisa…
…contract, for the portion of this cost that is not covered by the provision for unearned premiums; 4° Provision for claims payable : estimated value of the expenditure in principal and costs, both in…
…ghts attached to assets that are recorded separately in the accounts as provided for in article R. 342-1 is taken into account in full, including income corresponding to any other tax credits attached…
The company continuously monitors the transactions mentioned in articles R. 332-45 to R. 332-48. To this end, it keeps a daily record of positions taken for each category of underlying investment, mat…
…es the following form for each of the countries of destination of operations defined in article R. 344-9: AS AT THE LAST day of the quarter NUMBER OF RISKS UNDERTAKEN ON OPERATIONS carried out outside…
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