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Showing 7501–7510 of 63520 articles for “Art. IV and V”
After making a declaration to the Autorité des marchés 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-…
…limits set by this section, nor may it sell or buy equity or debt securities held for more than twelve months to an affiliated undertaking in respect of the same assets. Any undertaking controlled exc…
An undertaking for collective real estate investment may receive the guarantees mentioned in article L. 211-38 under the conditions defined in that same article, guarantees relating to joint and sever…
An undertaking for collective real estate investment may grant the guarantees referred to in article L. 211-38 under the conditions defined in that same article and under the following additional cond…
I. - An undertaking for collective real estate investment may change its currency unit from one financial year to another. This change may only be made on the opening date of a financial year. The inf…
For the companies referred to in the first paragraph 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…
For the application of article L. 214-39 and independently of the application of 1 of article L. 312-2, the undertaking for collective real estate investment takes out loans with finance companies or…
I. - The limit referred to in article L. 214-39 must be complied with on 30 June and 31 December of each financial year, at the end of the three-year period referred to in article L. 214-43.The manage…
…ed to in Article L. 214-40, account is taken of : 1° In the denominator, the assets mentioned in 4° and 6° to 10° of I of article L. 214-36 held by the undertaking ; 2° In the numerator, the debt of t…
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…
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