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Showing 7761–7770 of 62891 articles for “Art. 440 al. 1 to 4”
Persons who have access to the information referred to in article R. 513-10-12 are bound by professional secrecy under the conditions set out inarticle 226-13 of the French Criminal Code.
When the Director General of the Agence nationale de sécurité du médicament et des produits de santé makes a reasoned request, the person responsible for placing the product on the market shall send h…
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
…useful life, limited or unlimited, of intangible assets. Formation expenses are amortised according to a plan and within a maximum period of five years. Development costs are amortised over the estima…
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Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
…atically over the term of the loan in accordance with the terms and conditions set out in the notes to the financial statements. Under no circumstances may premiums relating to the portion of loans re…
…hat condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be entered on the assets side of the balance sheet…
…whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the company holding them. Securities representing more than 10% of…
…nvestment grants and regulated provisions, as well as reserves by isolating the legal reserve, statutory or contractual reserves and regulated reserves.
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