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Showing 2561–2570 of 46783 articles for “Art. Brussels I bis – Reg.”
Where the statements, tables or documents referred to in Article R. 336-6 are based on accounting data, the balances of the accounts used by the company must relate to them, either directly or by aggr…
Subject to the provisions of this code and the adaptations made necessary by the accounting requirements of the Autorité des normes comptables (French accounting standards authority) which apply to th…
Each year, the undertakings referred to in Article L. 310-3-2 carry out a solvency test designed to assess their ability to meet their commitments to policyholders and reinsured undertakings under det…
Transactions in foreign currencies and the related accounting documents are defined and kept in each of the currencies used, in accordance with the accounting requirements of the Autorité des normes c…
All undertakings referred to in Article L. 310-1 or in 1° of III of Article L. 310-1-1 are required to implement procedures for the preparation and verification of the financial and accounting informa…
When an insurance undertaking uses financial futures instruments for the first time, it must inform the Autorité de contrôle prudentiel et de résolution in advance.
Unless an exception is authorised by the Autorité de contrôle prudentiel pursuant to article L. 341-4, the financial year begins on 1 January and ends on 31 December of each year. By way of exception,…
The Board of Directors or Supervisory Board approves the reinsurance policy guidelines at least once a year. A report on the reinsurance policy is submitted to the Board each year. This report describ…
The undertakings referred to in Article L. 310-3-2 are required to set up a permanent internal control system. At least once a year, the Board of Directors or the Supervisory Board approves a report o…
The company continuously monitors the transactions mentioned in articles R. 332-45 to R. 332-48. To this end, it keeps a daily record of positions taken for each category of underlying investment, mat…
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