Article R311-23
The cooperation agreements entered into pursuant to Article L. 311-59 and Article L. 311-60 with the competent supervisory authorities or the resolution authorities are authorised by the college of su…
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Showing 8331–8340 of 68983 articles for “Art. 790 F al. 1 and al. 2”
The cooperation agreements entered into pursuant to Article L. 311-59 and Article L. 311-60 with the competent supervisory authorities or the resolution authorities are authorised by the college of su…
The publication of the decision of the resolution board referred to in Article L. 311-53 is accompanied by a copy of this decision. The latter shall specify the date of entry into force of the resolut…
When it decides on the automatic transfer of a portfolio of insurance contracts concluded in the territory of one or more Member States of the European Economic Area, pursuant to Article L. 311-31, Ar…
The resolution college shall determine the operating procedures of the college of competent authorities provided for in II of Article L. 311-59. Where it coordinates the activities of one of the forma…
In exercising their powers, the college of supervisors and the college of resolution assess the potential effects of disclosure of information relating to the person concerned or to the resolution pro…
When using the international accounting standards adopted by regulation of the European Commission, commercial companies which draw up and publish consolidated accounts within the meaning of Article L…
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
A decree in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
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