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Showing 661–670 of 62340 articles for “Art. s. L 214-1 et seq.”
For the assessment of the 60% quota set out in I of Article L. 214-31 : 1° The numerator is made up of the subscription or acquisition price of the securities or rights in the portfolio and the book 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-…
The management company may not, on behalf 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 meanin…
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…
At each half-yearly 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 sec…
During the pre-liquidation period, the fund : 1° May no longer arrange for new subscriptions of units other than those of its unitholders on the date of its entry into the pre-liquidation period in or…
The deduction of fees and commissions borne by subscribers of units in mutual funds mentioned in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the French General Tax Code and in 1 of III…
The properties referred to in 1° of I of article L. 214-36 eligible for inclusion in the assets of an undertaking for collective real estate investment are : 1° Buildings let or offered for letting on…
The liquid assets referred to in 9° of I of article L. 214-36 are : 1° Demand deposits made with the custodian of the real estate investment trust, which satisfy conditions 3° and 4° of article R. 214…
Undertakings for collective investment in real estate must invest at least 20% of their real estate assets in buildings constructed, rented or offered for rent. The conditions for assessing this 20% r…
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