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Showing 2191–2200 of 64618 articles for “Art. I-3-2°”
An inventory, the results of which are produced in support of the financial account, is drawn up at the end of the financial year in accordance with the principles of the general chart of accounts.
Independently of the accounts, a provisional statement of operating results is drawn up every six months by the director, submitted for the opinion of the operating council, and presented by the mayor…
Without prejudice to the obligation to set up a database at company level, a group agreement may provide for the creation of a database at group level. The agreement or arrangement determines in parti…
The regulations of a real estate investment trust or the articles of association of a real estate investment company with variable capital set the duration of the accounting periods, which may not exc…
The distributable sums defined in articles L. 214-69 and L. 214-81 are paid out within five months of the end of the financial year.
Subject to the limits and conditions laid down by a decree of the Conseil d'Etat, an undertaking for collective investment in real estate may grant, over its assets, the guarantees necessary for the c…
The General Regulations of the Autorité des marchés financiers set out the conditions for the issue, subscription, transfer and redemption of units or shares issued by property investment funds.
Predominantly open-ended real estate investment companies or fund management companies shall provide the external valuation experts they have appointed with all the documents, information and means of…
Prior to their appointment, all external valuation experts shall inform the open-ended real estate investment company or the fund management company whether or not they have taken out an insurance pol…
By way of derogation from article L. 214-55 and under the conditions laid down by the general regulations of the Autorité des marchés financiers, the buildings, real rights and rights held as lessee r…
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