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Showing 7111–7120 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
…archés financiers and to the tax department with which its management company files its income tax return, a local investment fund may enter into a pre-liquidation period: 1° From the start of the fin…
…ehalf of a fund, carry out any transactions other than forward or spot purchases or sales of its assets which are not traded on a regulated market within the meaning of article R. 214-32-18, within th…
…y interests, the instrument constituting these security interests defines : a) The nature of the assets or rights that the beneficiary of the collateral may use or dispose of ; b) The maximum amount o…
…e increased or decreased by an amount equal to the share of the distributable sums included in the net asset value of the company or fund mentioned in articles L. 214-62 and L. 214-71 respectively, so…
…aph of 1° of IV of article L. 214-30, the condition relating to the exclusivity of the holdings is met when the redeemable shares, equity securities or securities giving access to capital issued by co…
When a financial instrument mentioned in 6° of I of Article L. 214-36 includes a financial contract, in accordance with Article R. 214-32-24-1 , the latter is taken into account for the application of…
For the purposes of certifying the accuracy of the periodic information referred to in article L. 214-53, the statutory auditor shall receive the information at least two weeks before the date schedul…
…ly inventory, the management company of an innovation mutual fund or the custodian of the fund's assets acting on behalf of the management company ensures that the companies whose securities or curren…
A local investment fund may borrow up to 10% of its assets.
A local investment fund may not invest more than 10% of its assets in rights representing a financial investment in entities mentioned in 2° of II of article L. 214-28 which are not covered by the oth…
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