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Showing 1251–1260 of 67964 articles for “Art. I-2-1°”
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
I. - Notwithstanding article R. 214-32-29, a general-purpose professional fund may invest :1° Up to 50% of its assets in units or shares referred to in 3° of I of article L. 214-24-55 of the same coll…
I. - The 10% limit stipulated in the first and penultimate paragraphs of I and in the first paragraph of II of article R. 214-32-19 is raised to 50% for general-purpose professional funds.However, a g…
In order to prevent an imbalance between redemption requests and the assets of a general-purpose professional fund or one of its sub-funds from preventing it from honouring redemption requests under c…
Unless otherwise stipulated, articles R. 214-32-9 to D. 214-33 apply to funds covered by this sub-paragraph.
By way of derogation from the 50% limit mentioned in I of article R. 214-190, a general-purpose professional fund may invest up to 100% of its assets in the financial instruments mentioned in 1° to 6°…
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