Common Law Et Equity

principe de séparation des patrimoines) accounting-period assumption - see time-period principle. (Fr: chiffres clefs reportés sur une courte période) accounting equation - the fundamental identity of the balance sheet: Assets = Liabilities + Owners' Equity. (Fr: principe d'équilibre du bilan) accounting principles - a dozen or so concepts, conventions or doctrines generally observed in accounting. (Fr: méthode comptable) accounting standards - a country's exact rules concerning valuation, measurement

réciproques - Le trustee devient propriétaire des biens mis en trust ainsi ces biens restent distincts de son patrimoine personnel et sont soustraits à l’action de ses créanciers (legal ownership at common law) - Le bénéficiaire garde certains attributs du droit de propriété (equitable ownership in equity). Enjeu de l’affaire A l’époque, le trust est valide si la loi sous l’empire de laquelle il a été constitué l’admet. La qualification du trust va déterminer la règle de conflit et donc la validité

grandes surfaces commerciales, les « private gated communities » In private gated community, the developer who builds a group of houses also builds the local streets and sidewalks; each purchaser receives, along with his house, the right to use the common facilities and to have them maintained. Each purchaser also agrees, when purchasing, to pay his share of the cost of such maintenance. Le caractère collectif ou non d’un bien dépend d’abord de ses caractéristiques physiques de sa production. Et c’est

accorder des D&I à la victime d’une rupture fautive des négociations précontractuelles. Cette doctrine permet, en cas d’absence de considération (c’est à dire la contrepartie au contrat qui est un élément requis pour la formation d’un contrat en Common Law), de combler cette absence par la reliance du bénéficiaire de la promesse (la reliance étant la confiance placée dans cette promesse). Malgré l’absence de considération, une telle promesse donnera naissance à un contrat qui aura quand même force

the valuation of unquoted equity and partnership interests in businesses, although many of the comments apply equally to the valuation of a trading division, a part of a business or other commercial investment such as preference shares and debentures. This Guideline is an update of the Good Practice Guideline issued by the Faculty of Finance and Management in April 1994. The principal new material covers the use of adjusted present value, option pricing and return to equity techniques (refer to Section

societies the marriage is the culmination of the woman’s expectations; her role in life is to become a man’s partner in marriage and to have children. This is evident in Muslim and Christian societies. Although the Koran says that there should be equity in marriage, this is not always so in practice. Christian tradition has been governed by the teachings of St. Paul, which declared that the man is “the head of the wife” and that wives should submit themselves to their husbands (Eph. 5.22–33).

executive committee, restreint, et perdant assez facilement, l’idée de démocratisation de la société au profit de ses actionnaires15. 15 LAMETHE (D.), L’approche française du gouvernement d’entreprise, RIDC, 1999, p. 1075. 9 L’American Law Institute, qui regroupe les plus grands juristes américains, a réfléchi sur ce sujet et a élaboré des principes. Il a fallu attendre quinze ans en 1993 pour que ceux-ci prennent la forme des Principles of corporate governance16. Ils ont insisté sur

Quantitative Research Index Research Global 06 September 2010 Global Markets Research Global Equity Index & ETF Research Data in this report is as of Aug 20th, 2010 Do ETF trackers track? European equity ETF tracking error under the microscope When investors purchase index products such as ETFs, they have a very set and, seemingly, simple goal in mind: they expect them to track their stated benchmark, as closely as possible. This very specific investor expectation often raises

CHAIRMAN’S REPORT Participation at shareholders’ meetings Any shareholder has the right to participate at shareholders’ meetings under the conditions set forth by law and in Article 15 of the Company’s by-laws. The provisions of Article 15 of the by-laws appear on pages 225 and 226 of the Annual Report/Registration Document for the 2008/09 fiscal year filed with the AMF (Autorité des marchés financiers) and posted online on the Company’s website. Generally speaking, the members of the Board of Directors

recommends at least 3 outside directors and gradually increased the ratio of outsides to above 50%. In some respects, the independent directors’ movement, which started off as a recommendation for “good governance”, has become compulsory in corporate law (Gordon, 2007). This global movement towards increasing the number of outside directors on the board comes from the belief that by having more outside directors, different and better decisions will be made (Dahya and McConnell, 2003). According to