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Showing 4361–4370 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
…the accumulation, since the date of issue, of surpluses exceeding the nominal amount of the issue, net of any deficits accumulated during the same period.These bonds constitute last-ranking debt instr…
A mutual fund is set up at the initiative of a management company, which is responsible for its management and chooses a custodian for the fund's assets. This company draws up the fund rules.The regis…
…nancial instruments referred to in I of Article L. 211-1 and admitted to trading on a regulated market from issuing a sell order if he does not have the financial instruments to be sold on his account…
The assignee's remuneration, in whatever form, constitutes income from a debt. For accounting purposes, it is treated as interest.When the term of the repurchase agreement covers the date of payment o…
…sactions for the sale, purchase or delivery of gold, silver, platinum, palladium or other precious metals or to goods represented by a storage receipt mentioned in article L. 522-37-1 of the French Co…
…rivatives, central counterparties and trade repositories may claim any right whatsoever over the assets or rights to which such collateral relates, even on the basis of Book VI of the French Commercia…
The rules governing the creation of preference shares are set out in Articles L. 228-11 to L. 228-20 of the French Commercial Code.
…cle L. 212-6-3 is applied, the valuation of the securities is carried out using the same objective methods as for asset disposals and takes into account, with an appropriate weighting in each case, th…
…the number of its employees, the amount of its turnover or resources or the total of its balance sheet.The issue also requires the association to hold a general meeting of its members at least once a…
The decision to issue shares is taken by the general meeting of the association's members on the basis of a reasoned proposal by the directors. The General Meeting also decides on the amount of the is…
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