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Showing 3661–3670 of 3692 articles for “Art. 21 sept. 2022”
…aph, the persons mentioned in I and the competent authorities within the meaning of Articles L. 511-21 and L. 532-15 shall promptly notify the resolution college of any change making such review or up…
…the calculation of indicators The remuneration of each employee, within the meaning of article L. 3221-3, is reconstituted on a full-time equivalent basis over the annual reference period in question.…
…ons. Examination of the accounting treatment of relationships and transactions with related parties 21. In order to base his opinion on the financial statements, the statutory auditor assesses whether…
…quies upon the withdrawal of securities or cash or the closure of an account defined in article L. 221-32-4 of the Monetary and Financial Code; 3. To the net gain withdrawn from disposals of shares in…
…he clerk's office of the court of appeal. "20° The second sentence of Article R. 342-15 is deleted; 21° In article R. 342-17, the second paragraph reads as follows: "The head of the border control ser…
I. - A. - Without prejudice to article L. 2212-2, of the present code and by derogation from article L. 1311-2 and the second paragraph of article L. 1331-1 of the public health code when a public int…
…sale of an asset during the financial year by a specialised finance company mentioned in article L. 214-190-2 of the Monetary and Financial Code is taken into account to determine the taxable income f…
…ted market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments amending Council Directives 85/611/EEC and 93/6/EE…
…unpredictability for the entity in the choice of the nature, timing and extent of audit procedures. 21. In response to the auditor's assessment of the risks of material misstatement due to fraud at th…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
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