D - H
Dailly (law): Mode of transfer of professional credits at a bank to obtain a short-term financing. The law Dailly makes it possible a company to dispose of its claims as of the emission of the invoice, even with reception of the purchase order of the customer.
Deposit: Payment carried out with the signing of a contract of reservation by the réservataire of goods (in theory apartment) dependent on a building sold in the future state of completion. It cannot exceed 5% of the price and must be deposited on a separate account open in the name of the réservataire in a bank, a competent establishment or a notary. At the time of the conclusion of the sale, the amount is versed to the salesman and is charged to the part of the payable price to this date according to the progress of the work.
Donations: One calls liberalities, the legal documents to which a person organizes itself the transmission of whole or part of her goods. There are two kinds of liberalities: donations and legacies envisaged by the wills. If one disregards donation “to the alive last” which constitutes, in fact, the particular shape of will only usable between husband, there are many possibilities as regards donations: ordinary donation or donation divides, donation with reserve of usufruct… The giver is the person owner of the goods and the donee, the recipient of the donation.
Donation-division: As for all the donations, the transmission of inheritance takes place the alive one of the giver and it is the same tax system as that of the successions which applies. The advantage lies in the fact that the gift taxes are due on the value of the good to the day of the donation and not to the day of the death. The donation-division has moreover the advantage of being able to profit, under certain conditions, of a reduction of the inheritancees tax death.
Right to the lease: Import duty poured by the tenant to the owner at the time of the entry in pleasure in addition to the hiring. This right is sometimes called key money.
Fees registration: Rights due to the tax authorities at the time of certain legal documents (sales, donations, formation of companies…) or of a succession. |
Custody charges: Expenses related to the deposit of transferable securities in a bank. They remunerate the latter for the services which it ensures: conservation and operations on titles, payments of the dividends on the accounts… The OPCVM of S.G.A.M. are not subjected there.
Transfer taxes: Rights due at the time of the transfer of property of goods, which it is about change subject to payment (sale, exchange…) or on a purely free basis (donation, succession).
Import duties or of exit: Summon retained within the framework of the collection of overheads.
- Import duties: also called “commission of subscription”, these rights represent the expenses to be paid for the purchase of shares or actions of OPCVM. They are added to the realizable value to constitute the price of subscription.
- Export duties: also called “commission of repurchase”, these rights represent the expenses to be paid for the sale of shares of OPCVM. With regard to the OPCVM of the General Company, this commission exists primarily only for the products guaranteed, in the event of exit before the expiry.
Commercial draft: Document which notes, with the profit of that which holds it, the existence of a credit of a given and exigible amount in the short run. It is a means of payment and an instrument of credit. It is a marketable security, i.e. it can be yielded and that its transfer involves the transfer of the credit. The principal commercial drafts are the bill of exchange, the promissory note and the warrant.
EONIA: Euro OverNight Average Index/TEMPLE
Européen rate from day to day which replaced the TMP, this rate is obtained starting from the amounts and rates used for the whole of the operations of credit from day to day communicated by a sample of banks. It is calculated by the European Central Bank and is published by the Banking Federation of the European Union.
Pro forma invoice: Estimate established by a supplier with his customer to give him, with the same elements as those of a true invoice, precise details having to be useful to him at the time of certain procedures such as imports, exports…
CPF: Investment fund, joint ownership of transferable securities, without legal personality managed by a trust company for the account of carriers of shares. The carriers can enter there and leave there constantly, on the basis of actual value of the credit which determines the realizable value.
Working capital (FDR): Difference between the invested capital and the permanent assets. The invested capital is the means of financing used by company in the permanent and durable way (capital of company, compte courant of blocked associate, banking debts in the short or the long term). The permanent assets are elements of the inheritance of the company used in a durable way: real estate, material, goodwill. The FDR is thus the part of the invested capital which remains available to finance the needs related to the cycle of exploitation (BFR - to see definition).
Franchise (commerce) : L’accord de franchise est un contrat de distribution qui associe une entreprise, appelée « franchiseur » (propriétaire d’une marque ou d’une enseigne),à un ou plusieurs commerçants indépendants, appelés « franchisés ». En contrepartie d’une rémunération directe ou indirecte, le franchiseur met à la disposition du franchisé sa marque et/ou enseigne, ses produits, son savoir-faire et une assistance technique. Textes à connaître : la loi du 31/12/89, dite la loi Doubin, relative au développement des entreprises commerciales et artisanales et à l’amélioration de leur environnement économique, juridique et social, ainsi que le décret d’application du 04/04/91.
Hypothèque : Garantie accordée à un créancier sur un bien immeuble (maison, terrain…) appartenant à son débiteur. Ce dernier n’est pas dépossédé du bien. Dans le cas où il ne peut pas s’acquitter de sa dette, le créancier a un droit de préférence et peut faire vendre le bien grevé de l’hypothèque.
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