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Showing 891900 of 6436 articles for Art. Option exercise gain/loss formulas

French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 bis JB

A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account…

AI translation · Updated 8 Nov 2023Open Article
French Civil CodeIn force
Section 6: Transfer of shares.

Article 1868

…rovided for in Articles 1862 and 1863. If the sale has taken place, the partners or the company may exercise the substitution option granted to them by article 1867. Failure to exercise this option im…

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Section 4: Additional requirements for work equipment serving defined levels by means of an enclosure.

Article R4324-50

The equipment is installed or equipped in such a way as to prevent any risk of a person falling into the shaft when the carrier is not at the landing, by means of guards fitted with a device preventin…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Income tax

Article 202 ter A

The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section II: Income tax and corporation tax

Article 238 quater Q

Where the settlor does not carry on an activity covered by Articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of article 92 o…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title II: Provisions applicable in New Caledonia, French Polynesia and the Wallis and Futuna Islands

Article R328

For the application of article R. 140, the formula: "I = 40 + (S x 8)" is replaced by the formula: "I = 10.52 euros (1,260 F CFP) + (S x 8)".

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Title II: Provisions applicable in New Caledonia, French Polynesia and the Wallis and Futuna Islands

Article R324

For the application of article R. 129, the formula: "I = 10 + (S x 4)" is replaced by the formula: "I = 2.59 euros (315 F CFP) + (S x 4)".

AI translation · Updated 6 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter V: Provisions applicable when the temporary loss of discernment of a person is caused by that person and in particular by the voluntary consumption of psychoactive substances

Article D47-37-1

In accordance with the provisions of article 706-139-1, where the investigating judge considers that there are sufficient charges against the person under investigation of having committed one of the…

AI translation · Updated 5 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Chapter V: Provisions applicable when the temporary loss of discernment of a person is caused by that person and in particular by the voluntary consumption of psychoactive substances

Article D47-37-2

Outside the cases provided for by articles 706-139-1 and D. 47-37-1, where the examining magistrate considers that the temporary loss of discernment of the person under investigation is at least partl…

AI translation · Updated 5 Nov 2023Open Article
French Insurance CodeIn force
Subsection 1: General provisions on the valuation of prudential technical provisions

Article R351-10

…urance and reinsurance undertakings shall take account of the value of financial guarantees and any options included in their contracts. Any assumptions made by insurance and reinsurance undertakings…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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