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Showing 4151–4160 of 21284 articles for “Art. BOFiP-BIC-CHAMP-40-10-§§ 115 et 165”
For the purposes of this paragraph, marketing means a direct or indirect offer or placement, at the initiative or on behalf of a French portfolio management company, a management company established i…
Any French portfolio management company may pre-market units or shares of a European Union AIF to professional clients in France or in another Member State of the European Union under conditions laid…
The provisions of articles L. 224-1, L. 224-2, the second paragraph of article L. 225-2, articles L. 225-3 to L. 225-16, L. 225-25, L. 225-26, L. 225-258 to L. 225-270, the fourth paragraph of article…
I. - The sums available for distribution by a general purpose investment fund are made up of :1° Net income plus retained earnings plus or minus the balance of the income equalisation account;2° Reali…
Notwithstanding the provisions of the first paragraph of article L. 123-22 of the French Commercial Code, the accounts of a general-purpose investment fund may be kept in any currency, in accordance w…
…sions of Title III of Book II of the French Commercial Code, the conditions of liquidation and the methods of asset distribution are determined by the UCITS rules or articles of association. The manag…
The net income of a UCITS comprises net income, realised capital gains and losses net of costs and net unrealised capital gains and losses. Net income is equal to the amount of interest, arrears, prem…
…f the financial year.II. - The annual and half-yearly reports are published within the time limits set by decree.The prospectus and the most recently published annual and half-yearly reports are provi…
…rt for each financial year for each European Union AIF that it manages and for each AIF that it markets in the European Union within the time limit set by decree. This annual report shall be sent to t…
…The articles of association or fund rules of a feeder UCITS stipulate that at least 85% of its assets must be invested in shares or units of a single master UCITS or sub-fund thereof. A feeder UCITS…
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