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Showing 6691–6700 of 68978 articles for “Art. s. L. 145-1 to L. 145-60 + R. 145-1 to R. 145-38”
Purchasers may make known their intention to award a defence or security contract through the publication of a prior information notice.This notice shall be drawn up in accordance with the model set o…
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
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…
…le supporting document. Supporting documents are filed in an order defined in the document referred to in Article R. 123-172.
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
…never the document is necessary for understanding the processing system and for carrying out controls. This document is kept for as long as the presentation of the accounting documents to which it rel…
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…
…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 general-purpose prof…
Unless otherwise stipulated, articles R. 214-32-9 to D. 214-33 apply to funds covered by this sub-paragraph.
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