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Showing 5591–5600 of 5619 articles for “Art. 13 nov. 2013”
…f a reservation is not sufficient to enable the user of the accounts to make an informed judgement. 13. When the statutory auditor specifies the reasons for refusing to certify on the grounds of disag…
…fund covered by article L. 214-37 of the Monetary and Financial Code as it read prior to Order no. 2013-676 of 25 July 2013 amending the legal framework for asset management or that a professional pr…
…d the purpose and nature of the engagement other than the statutory audit or the service envisaged. 13. Where the statutory auditor is unable to meet any of the obligations set out in paragraph 12 of…
…sity foundations or partnership foundations mentioned respectively in articles L. 719-12 and L. 719-13 of the Education Code and, for employees, corporate officers, members and shareholders of the fou…
…ax on non-built properties and the flat-rate taxes on network companies provided for in the article 1379 of the General Tax Code as well as the tax on commercial surfaces provided for in 6° of article…
…reement and after consultation with the Centre Council will be the subject of an amendment. Article 13 Termination of the agreement The agreement may be terminated by either party giving three months'…
…les applicable to debt securities, equity securities or derivatives, including any hybrid transfer; 13° Hybrid transfer: an arrangement whereby a financial instrument is transferred where the underlyi…
…Housing Code; 12° "Association foncière logement" means the association referred to in Article L. 313-34 of the same code; II. II - In the social rental housing sector, the reduced rates of value add…
…tion in 2012 of the first paragraph of 3° of II of Article 1636 B decies and for the application in 2013 of the second paragraph of the same 3°.B. - For the application, as from 2011, of the procedure…
…dures and information obtained during other audit procedures carried out as part of its assignment. 13. Because management is responsible for the internal control implemented in the entity and for the…
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