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Showing 211–220 of 60148 articles for “Art. 197 A”
SPECIAL ACCOUNTING RULES FOR JUDICIAL ADMINISTRATORS AND JUDICIAL MANAGERS FOR THE LIQUIDATION OF COMPANIES I. - Definition of accounting books Under the terms of the articles 59 and 60 du décret n° 8…
NATIONAL COUNCIL APPROVAL 1. The following are approved, for the keeping of the special accounts of court-appointed administrators and court-appointed agents for the liquidation of companies, automate…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
An interim diversification provision is calculated at least each month in which the profit-sharing account is not closed. It is equal to the difference between the realisable value of the assets deter…
The following information relating to commitments covered by 1° and 2° of Article L. 134-1 respectively is sent to the Autorité de contrôle prudentiel et de résolution each year by 30 April at the lat…
For the application of Article R. 134-2, notwithstanding Article 142-3 of Regulation No. 2015-11 of 26 November 2015 of the Autorité des normes comptables relating to the accounting framework for insu…
The conversion referred to in article R. 134-4 may only be carried out every five years and on condition that, after the conversion, the difference between the amount of the diversification provision…
The provision for forward guarantees referred to in 11° of article R. 343-3 is established for each allocation sub-account. Its amount is equal to the difference, when positive, between the present va…
The revaluation of guarantees referred to in the 2nd paragraph of article R. 134-4 may only take place if it enables the following two conditions to be met: 1° The amount of the diversification provis…
The vehicles referred to in the second paragraph of Article R. 134-6 are those whose synthetic risk indicator, referred to in Article 3 of Commission Delegated Regulation (EU) No 2017/653 of 8 March 2…
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