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Showing 2091–2100 of 12147 articles for “Art. al. 7”
The consolidated or combined balance sheet, profit and loss account and notes include the items in the models mentioned in article R. 341-3, subject to the necessary adaptations to the consolidated or…
Each year, the undertakings referred to in Article L. 310-3-2 carry out a solvency test designed to assess their ability to meet their commitments to policyholders and reinsured undertakings under det…
Transactions in foreign currencies and the related accounting documents are defined and kept in each of the currencies used, in accordance with the accounting requirements of the Autorité des normes c…
The income from rights attached to assets that are recorded separately in the accounts as provided for in article R. 342-1 is taken into account in full, including income corresponding to any other ta…
…annex to this article on the basis of the nomenclature of activities provided for by decree no. 2007-1888 of 26 December 2007 approving the nomenclatures of French activities and products: ON THE LAS…
…ity capital charge. The methods for calculating this symmetric adjustment are specified in Article 172 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014.
I.-The key functions mentioned in Article L. 354-1 and those whose interruption, once outsourced, is likely to have a significant impact on the business of the company, on its ability to manage risks…
…ation in the financial statements, together with a brief description of the transferability of capital. Where insurance or reinsurance undertakings apply a transitional measure to the risk-free intere…
I.-For the application of Article L. 356-12, insurance or reinsurance undertakings shall apply either the general principles and methods mentioned in Articles L. 356-6 to L. 356-10 and L. 356-15 to L.…
I. - The balance sheet value of all securities issued, receivables other than those referred to in article R. 385-11, loans obtained or guaranteed and deposits placed with the same body may not exceed…
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