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Showing 11001–11010 of 53094 articles for “Art. 4 A”
…n particular for the purposes of the calculation provided for in the first paragraph of article R. 344-1, under the following conditions:a) Listed transferable securities and listed securities of any…
…taking into account the exercise of the option, may be accounted for in accordance with article R. 343-10.
Participation in technical and financial profits is calculated separately for each portfolio of securities and investments, which is recorded separately in the accounts, in accordance with the conditi…
All undertakings referred to in Article L. 310-1 or in 1° of III of Article L. 310-1-1 are required to implement procedures for the preparation and verification of the financial and accounting informa…
Transactions in foreign currencies and the related accounting documents are defined and kept in each of the currencies used, in accordance with the accounting requirements of the Autorité des normes c…
…sks inherent in the insurance or reinsurance activity to which the equalisation adjustment applies; 4° The underlying contracts of the portfolio of insurance or reinsurance commitments do not give ris…
…e sheet, profit and loss account and notes include the items in the models mentioned in article R. 341-3, subject to the necessary adaptations to the consolidated or combined accounts set out in a reg…
The countries of destination of the transactions referred to in Article 4 are the countries included in the list of countries drawn up in accordance with the international standard for country name co…
…over commitments other than those relating to the contracts or commitments mentioned in Article R. 342-1 may only be reallocated to the latter if they fall within one of the investment categories defi…
…rench accounting standards authority) which apply to them, the companies referred to in article L. 341-1 are subject to the provisions of articles R. 123-172 to R. 123-180, R. 123-184 to R. 123-189, R…
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