Traduction de «émission en souscription » (Français → Anglais) :

4. This Article shall apply to the issue of all securities which are convertible into shares or which carry the right to subscribe for shares, but not to the conversion of such securities, nor to the exercise of the right to subscribe.

6. Paragraphs 1 to 5 shall apply to the issue of all securities which are convertible into shares or which carry the right to subscribe for shares, but not to the conversion of such securities, nor to the exercise of the right to subscribe.

Deductible expenses shall include all costs of sales and expenses net of deductible value added tax incurred by the taxpayer with a view to obtaining or securing income, including costs of research and development and costs incurred in raising equity or debt for the purposes of the business.

(10d) For the purposes of this Regulation, references to rights and obligations constituting the terms and conditions governing the issuance, offer to the public or take over bids of transferable securities and to the subscription and redemption of units in collective investment undertakings should include the terms governing, inter alia, the allocation of securities or of the units, rights in the event of over-subscription, withdrawal rights and similar matters in the context of the offer as well as those matters referred to in Articles 9, 10, 11 and 12 of this Regulation, thus ensuring that that all relevant contractual aspects of an o ...[+++]ffer binding the issuer or the offeror to the consumer are governed by a single law.

(ii) he shall publish notices or distribute circulars concerning the allocation and payment of dividends and the issue of new shares, including information on any arrangements for allotment, subscription, cancellation or conversion”.

(xi) participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and provision of services related to such issues.