Article R123-175
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
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Showing 991–1000 of 68087 articles for “Art. R 225-136 and R 225-136-1”
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…
In application of the third paragraph of article L. 6222-1, young people who reach the age of fifteen before the end of the calendar year may be enrolled, under school status, in a vocational lycée or…
The Observatory meets at least once every six months, convened by its Chairman, at the latter's initiative or at the request of the Minister for the Economy or the Minister for Social Affairs.On the p…
Pursuant to Article L. 631-1, the Autorité de contrôle prudentiel et de résolution shall monitor compliance by credit institutions with the provisions of this sub-section.
The quantitative and qualitative information sent to the Banking Inclusion Observatory pursuant to Article L. 312-1-1 B relates in particular to access to deposit accounts, means of payment, credit, s…
The Chairman of the Banking Inclusion Observatory shall communicate to the Autorité de contrôle prudentiel et de résolution any information that is relevant to the performance of the latter's duties.…
The members of the Observatory mentioned in 2° and 3° of article R. 312-9 are appointed for a renewable term of three years.If a seat falls vacant during the term of office due to the resignation of i…
The Banking Inclusion Observatory has a Scientific Advisory Board. This council is chaired by a representative of the Governor of the Banque de France.The board comprises six other members appointed b…
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