Месяц: Сентябрь 2022

(d) a seller who exhibits, sells or offers for sale a light or device intended to indicate a red or blue light or capable of displaying a red or blue light when attached or attached to the vehicle; or you can certainly install “blue” or “super blue” headlights because the wavelength of the light is actually white. However, no other color can be used. I will start by explaining why it is illegal to display green lights on a civilian vehicle. Revised Colorado Act (R.C.S) 42-4-213 states: “Any authorized emergency vehicle … Can be equipped with green flashing lights. These lights can only be used at a single designated command post at an emergency location or incident. Any other use of a green light by a vehicle is a violation of this section. Each state has its own specific laws that govern the legal color of lighthouses, as well as when they should be used. Most states require that the only colors allowed for lights at the front of a vehicle are white, yellow and amber. The rules are just as strict for taillights, brake lights and turn signals. Ray: And we all know you can`t make something illegal just because it`s boring.

Otherwise, my brother would be imprisoned for life. Tom: There are several theories about what can be done to reduce glare from HID headlights. Some have suggested that lights of this intensity should be mounted lower so that they do not shine directly into the eyes of oncoming drivers. Others suggest that the wavelength of blue light is simply more irritating to the human eye than whiter light. Xenon headlights: These are also called HID lights, and they may appear blue but emit a really white light. Ray: Both theories may be true and could suggest areas of potential regulation, but according to our sources at the National Highway Traffic Safety Administration, they have yet to find hard evidence that these lighthouses actually cause accidents. Recently, while working at night, I noticed several vehicles displaying lights of different colors. Most of the most popular colors I`ve seen are green, red, and blue. These three colors are illegally seen on a civilian motor vehicle and result in a court subpoena or summons with a fine, depending on the color. There are many laws in the state of Colorado regarding lights on a motor vehicle. These laws cover a variety of topics, from the permitted height of headlights to the required number of taillights. These laws also govern the correct and required use of all these lights.

Why can`t colors other than white be used for headlights? It is a question of visibility. If you used blue, red or green headlights, you would be less visible to other drivers at night. You`d also have less visibility if you were driving at night, and driving in foggy conditions with colorful headlights would be incredibly dangerous. Most vehicles have standard headlights that emit yellowish light. However, there are bulbs on the market that have different colors. They are marketed as “blue” or “super blue”, and there is a lot of uncertainty about their safety and legality. (e) A collector of fire engines, fire vehicles or ambulances and the vehicle on which the red or blue lights have been mounted shall be evaluated for the historical interest of the vehicle or as a collector`s item. Ray: NHTSA is particularly interested in hearing from you if you`ve had an accident or near miss that you attribute to reverse HID headlights, or if you know someone who did. Ray: So far, state regulators have refused to do anything about these HID (High-Intensity Discharge) projectors – even though a lot of people have complained. Tom: Now you could say, “Of course, they cause accidents! They dazzle people – like me! But before NHTSA issues an order, it must have hard evidence that directly links these lighthouses to accidents. In other words, it must have testimonies or reported documents of incidents where cars with these headlights dazzled other drivers, causing those other drivers to crash into something. And apparently, the evidence is not there.

Or not yet. 2. A road vehicle or a custom-made motor vehicle may use blue dot rear lamps for stop lamps, cornering lamps, braking lamps and retro-reflectors if the lamps meet all the requirements of Article 4, Part 2 of this Title. Super blue halogen: Blue or super blue halogen lamps also produce white light. Remember that if your vehicle came with two headlights, it must be operated with two functional headlights. If your windshield wipers are on or there are bad weather conditions, your headlights should also be on. When the sun goes down, please turn on your headlights to help other drivers see your vehicle. Dear Tom and Ray: How should I react to drivers whose cars are equipped with the new blue headlights? Unlike the traditional headlights that most cars have, these are often dazzling and clearly dangerous. When I call them back by flashing my own headlights, the driver then flashes his already bright lights, which makes things even worse for me and others. Should I just join them and leave my Brights full-time? What must I do? And where are the regulators? LED Headlights: These may look blue, but are actually white.

First of all, understand that “blue” headlights are not really blue. They are bright white. You only look blue because the light you`re used to seeing from a car`s headlights is actually closer to yellow, not white. This colored light applies to three types of headlights currently in use: that is, if the red or blue light is visible at the front of the vehicle, whether it comes from inside or outside, it is a violation.

With recent changes to tax laws and adjustments to what is considered deductible or not, you may be wondering if you are able to deduct your attorney`s fees. Follow our guide to determine which attorney fees can and cannot be deducted from your taxes. Again, legal fees or attorneys` fees associated with the divorce case itself are not eligible for the tax deduction. Therefore, for tax purposes, it is extremely important for a person to ask their lawyer to list all their statements. This makes it possible to distinguish between lawyers` fees that are charged for specific purposes. You asked for our opinion on the deductibility of the lawyers` fees you incurred in 2001 in the above-mentioned case. Of the legal fees you paid us in 199_, __ percent (__%) were for tax advice and ___ percent (__%) for spousal support income generation. If the lawyer`s fees arise from different claims, an apportionment is necessary to determine the tax treatment.27 For example, if a person incurs legal fees to achieve fair value in the event of a financial conviction, the lawyer`s fees come from the conviction and are part of the real estate transaction (capitalizable). If the award also contains interest on damage, the associated lawyer`s fees are deductible. Lawyers` fees must be divided between the two arbitral awards so that the correct tax rules can be applied. In some cases, the answer is yes. While there are still some types of personal legal expenses that are deductible, the vast majority of them are not currently deductible – at least until the Tax Cuts and Employment Act, 2017 (CCAA) expires in 2025.

If you`re getting divorced, starting a new business, or suing someone, you`ll likely need to hire a lawyer. Will you be able to deduct the fees your lawyer charges you? Example 13: The facts are the same as in Example 12, except that X believes that the settlement payment made to him by T and his previous employee status meant that the payment received a refund agreement pursuant to section 62(a)(2)(A). X`s argument fails because there is no reimbursement plan (as required by §§ 62 (a) and (c) and related regulations), and the lawyer`s fees were not paid by X in the course of his services as an employee (they were paid for him to receive damages). Since there is no responsible plan for attorneys` fees, this is not a deduction for AGI, but another individual deduction as employment-related expenses.18 Expenses reimbursed must be incurred during employment and on behalf of the employer (among other requirements) to be considered paid under a responsible plan.19 Before the court rules on this issue, Congress intervened and brought relief to future litigants. Section 703(b) of the American Jobs Creation Act of 2004 (P.L. 108-357) added sections 62(a)(20) and (e). The new provision provides for an above-average deduction for the costs of certain disputes. The deduction may not exceed the amount included in the party`s income for the year as a result of the judgment or settlement resulting from the action or claim (each deductible should be another individual deduction). With this amendment, Congress essentially eliminated the Section 67 deduction restriction and the AMT concerns of litigants who would otherwise have to treat attorneys` fees related to taxable premiums as various individual deductions that are limited to regular and non-deductible tax for the AMT. Each year, as you prepare to file your tax return, you should take stock of the tax deductions and credits you are eligible for. On the list to consider are all the attorneys` fees you may have hired.

In Woodward, the Court held that a standard such as the origin of the claim would likely lead to borderline cases where it is not easy to determine the nature of the origin. As mentioned earlier, the tax treatment of attorneys` fees is a well-discussed area, and there are many court cases to consider when resolving borderline situations. This section provides guidance on how to identify the origin of attorneys` fees as capitalizable, commercial, employment-related, investment-oriented, or personal. Fortunately, in 2004, just before Banks was decided, Congress passed an above-average deduction for labor claims, civil rights claims, and some whistleblower claims. Claimants in labour and civil rights cases can use this deduction for contingency fees and generally ensure that they are taxed on their net recoveries rather than their gross amount. Nevertheless, many taxpayers and filers have had problems with the mechanics of the claim, as we have seen above. There are also technical limitations, as a plaintiff`s deduction for fees in labour, civil rights, and qualified whistleblower matters cannot exceed the income the plaintiff received from the litigation in the same taxation year. Example 7: S incurred legal fees in connection with a divorce decree. The origin of the claim is personal and the lawyer`s fees are therefore not deductible in accordance with § 262. However, if one of the lawyers` fees incurred arose in connection with the production or collection of taxable maintenance (§ 71), that part of the lawyer`s fees is deductible under Article 212.12. However, it is important to note that not all tax-deductible attorneys` fees are eligible for a full tax deduction. In some cases, a company can only claim a portion of the legal fees it paid for its taxes.

Attorneys` fees related to personal matters cannot be included in your individual deductions. According to the IRS, these fees include: Example 10: H, a pilot, was arrested and charged with assault and battery while not at work. H incurred legal costs to defend itself. He will lose his pilot`s licence and therefore his job as a commercial pilot if he is found guilty of the charges. H cannot treat the lawyer`s fees as related to his employment, since origin is a personal matter that did not result from his employment. The possible consequences if H loses his job are not relevant to the categorization of attorneys` fees.15 Example 16: In 1998, B received a settlement of $500,000 for personal injury (not taxable under § 104) and punitive (taxable) damages. B and his lawyer had agreed that the lawyer would receive 40 per cent of each compensation. B interprets this to mean that 40% of punitive damages are income for the lawyer and not for him, so he does not include this part in his tax return (and does not deduct this part of the award as attorneys` fees). Attorneys` fees incurred in connection with a divorce are usually personal expenses, although the dispute can have significant business implications.

North Carolina does not have a law that regulates high-capacity ammunition magazines. Each of these nine states has its own specific regulations regarding capacity limits, prohibited acts of high-capacity shippers, and the treatment of high-capacity used shippers. In Colorado, for example, the capacity for legal journals is 15 rounds. It is illegal to sell, transfer or own high-capacity magazines, and the high-capacity magazines used are grandfathered (authorized). Some states and the District of Columbia do not allow high-capacity used magazines to be grandfathered. High-capacity magazines that belonged before the introduction of the law are still illegal. Large-capacity magazines allow a shooter to shoot repeatedly without taking the time to reload, which increases the shooter`s ability to injure and kill a large number of people in a short time. High-capacity magazines have been used in most of the ten deadliest mass shootings in the United States over the past decade. In 2017, the Las Vegas shooter was able to fire 90 shots in ten seconds without having to reload. He used an assault rifle with a hump stick and a high-capacity magazine. The gunman killed 50 people and wounded hundreds. Candidates for the CHP must be at least 21 years of age and take a state-approved course. Non-residents can also apply for a CHP.

One of the advantages of a COgeneration plant is that FFL dealers do not have to conduct a background check when a PSC owner buys a new firearm. To see more hidden port guidelines, check out north Carolina`s reciprocity map here. North Carolina is a castle doctrine state and has a stand-your-ground law, which means that as long as residents are justified, there is no obligation to withdraw before responding with lethal force for the sake of self-defense, both inside and outside the hometown. High-capacity magazines, also known as high-capacity magazines, are usually magazines with a large number of ammunition cartridges and are usually associated with semi-automatic assault weapons or machine guns. Large capacity magazines usually have ten or more cartridges, although this number is arbitrary and is generally not accepted. The term “high-capacity magazine” is a minority term in the sense that a minority of states consider anything beyond 10 rounds to be a “large capacity.” An 80% lower receiver is an unfinished, non-serialized blank that requires some editing work on the part of the end user to turn it into a 100% lower receiver, otherwise what is legally considered a firearm. It lacks the exhaust pocket of 80 deeper engines and three holes that need to be milled and drilled to be completed. Unless states have enacted their own laws prohibiting the possession or sale of 80% of the products; In anticipation of the ATF`s updated decision compared to the most recently proposed 2021R-05 rule, lower levels of 80% are completely legal, are not considered firearms and can therefore be delivered directly to your door. No FFL required.

To explore the 80% discounts we have to offer, check out our different collections. North Carolina`s gun laws are freer than those of other states. Federal laws still apply, so the minimum age to buy a long gun is 18 and the minimum age to buy a handgun is 21. There is also the requirement of a license to buy a handgun for those who want to buy pistols. It sounds painful, but it only costs $5.00 to apply and can be obtained at any local sheriff`s office. In addition, the minimum age for possession of long guns is 12 years, so they are under the direct supervision or in the presence of their parents, guardian or when participating in a hunting or firearms safety course, use the weapon for targeting or recreational shooting exercises in a designated shooting range, participate in an organized competition, hunt or trap with a valid license. Travel to and from these events or to their own place of residence with the permission and supervision of a parent or guardian. The minimum age to own a handgun in North Carolina is 18.

Under N.C.G.S. 14-402, a county sheriff is the only person authorized to issue a permit to receive or purchase a handgun and must issue a permit if an application is made by a person who resides in his or her respective county. [10] [11] The only exception is that the sheriff may grant a licence to a non-resident if the purpose of the licence is to collect it. North Carolina law also states that a permit cannot be issued to the following persons: An applicant who is charged with a crime or convicted in a state (with the exception of a crime related to antitrust violations, unfair trade practices, or trade restrictions). However, a person convicted of a crime and subsequently pardoned may obtain a permit if the purchase or receipt of the gun does not violate the conditions of the pardon. Others who are not allowed to obtain a permit have fled justice; the applicant is an illegal user or addict of marijuana, sedative, stimulant or narcotic; the applicant has been found to have no jurisdiction or has been admitted to a psychiatric institution; the applicant is an alien residing illegally or illegally in the United States; the applicant was released from the United States armed forces in dishonourable conditions; the complainant, a national of the United States, has renounced his nationality; The applicant is subject to a court order which: 1. was made at the end of a hearing of which he has actually been informed and in which he may participate; 2. prevent the person from harassing, persecuting or threatening any intimate partner of the person or the child of the person`s intimate partner or engaging in any other conduct that would cause a reasonable apprehension of an intimate partner to suffer bodily harm to the partner or child; and contains a finding that the person poses a credible threat to the physical safety of the intimate partner or child; or, by its terms, expressly prohibits the use, attempted use or threat of use of physical abuse against the intimate partner or child who can reasonably be expected to cause bodily harm. [10] [11] The federal ban on large-scale magazines has ended.

However, nine states and the District of Columbia have enacted laws banning high-capacity magazines. These states are California, Colorado, Connecticut, the District of Columbia, Hawaii, Maryland, Massachusetts, New Jersey, New York and Vermont. To purchase a handgun in North Carolina (including private sales, donations, and inheritances), a person must go to the county sheriff`s office where they reside and obtain a license to purchase a pistol. This is not required if you have a hidden handgun licence. [10] [11] Under state law, the applicant must appear in person with official identification, pay a $5 fee, undergo a similar NICS background check, have a reason to possess a pistol (hunting, target shooting, self-defence or collection), and sign a judicial release form regarding the applicant`s mental health or ability to perform. Amendments to the Gun Purchase Permits Act in 2015 significantly reduced the discretion that a district sheriff can use when issuing a purchase permit. The new legislation introduced a uniform set of applications and procedures that must be strictly followed by all sheriffs, and it also eliminated the ability for sheriffs to require an affidavit as part of licensing. The law also set a five-year deadline for determining the morality of the applicant and established a right of appeal against the refusal of an authorization, thus transforming the procedure into a system for awarding contracts. [12] [13] [11] The pistol purchase permit system is a remnant of Jim Crow laws designed to prevent African Americans and other minorities from easily obtaining handguns.

[14] All purchases and transfers of firearms require a background check without a private party transfer (Dealer Sales Register, also known as Form 4473 or “DROS”).

It depends on the training path you are taking. Possesses extensive legal knowledge and detailed understanding of the law, practice and procedures of their own area of expertise. Lasting approximately 16 months, this legal training is ideal for administrative employees who support high-income individuals, such as legal secretaries. It includes the Business Administrator Level 3 standard as well as three CILEx units – the legal environment, proofreading in the legal environment and an area of law. Including the CILEx Level 6 Diploma in Law and Practice, this 39-month training allows interns to become Fellows of the Chartered Institute of Legal Executives. If the intern`s work frees up only a few hours of paid time each week, it would likely cover their salary costs. The structured nature of learning also encourages companies to determine who is the right person to perform a task and brings the potential to achieve efficiencies in an organization. Our “Whole Company” approach matches job functions with competency-based qualifications, with the goal of maximizing the output of all employees, including employees. Read this page to learn more about the requirements and steps associated with this type of qualification as an approved legal framework. Application procedures vary from employer to employer, but usually require you to send a resume and cover letter directly to the company. For some vacancies, you may need to complete an application form.

Read the job posting carefully to make sure you meet the additional application requirements. Learn more about how to apply for an apprenticeship. For complete information on Accredited Legal Frameworks (Level 6), please contact the Institute for Technical Learning and Education. Apprenticeship allows you to “earn money while you learn” to gain professional legal qualifications while working in paid employment in a law firm or in-house legal team. It is now possible to qualify as a lawyer through the apprenticeship pathway, which means it is a viable alternative to university and the tuition fees associated with it. This 21-month training was designed for future paralegals or unqualified paid individuals who would benefit from structured training. We will keep you informed of the progress made throughout your training and conduct regular reviews to ensure that your intern is on track and that business goals are being met. From April 2020, the national minimum wage for a trainee is currently £4.15 per hour for people under 19 as well as for those over 19 who are in their first year of training. You must receive at least the minimum wage for your age if you are an apprentice aged 19 or over and have completed your first year. However, employers in the legal services sector generally pay much more. Check out our Q&A with a lawyer for tips on how to apply, benefits information and much more! Damar Training is an expert in legal education and we have developed our programs to maximize the benefits for your business: a great way to qualify for a legal career without going into debt from studies, legal education is available in a variety of roles and you will study while you work Competition between young people coming out of school for legal apprenticeships is fierce, So be sure to research the companies you`re applying for to adapt your app. Vacancies usually coincide with the end of the school year.

Ability to identify, collect and present relevant information from appropriate sources in order to organize this information in terms of importance, relevance and value and use it to perform the required tasks. Ability to conduct legal research and create research notes. Complies with legal organizational and regulatory policies and procedures. Understands the risks. Analysis, interpretation, critical evaluation and synthesis of information to apply the law appropriately to a client`s situation and advise on solutions to legal problems. Provision of legal services to clients and colleagues. Employers can also choose the Endpoint Assessment Organization (EPAO). CILEx has been approved as an EPAO to provide endpoint assessments for the Paralegal Standard and the Chartered Legal Executive Standard, and is listed in the Government Register of Apprentice Assessment Organizations. Learn more about the Legal Education Professions Assessment Plan – Paralegal. Apprenticeship is a structured learning programme consisting of on-the-job professional learning leading to a competence-based qualification and academic learning leading to a formal knowledge-based qualification.

Learning also includes transferable skills in English, mathematics and ICT. Apprentices must be hired during the training period and receive a salary. Government funds are available to cover the cost of training, and the total amount varies depending on the age of the intern. Completion of this training requires obtaining the appropriate degrees as specified in the standard. To become an apprentice, you must be at least 16 years old, not in full-time education and be a British citizen/someone who has a right of residence in the UK. Most legal courses require five GCSEs (or equivalent) with levels A* to C (9 to 4), while many paralegal trainings also require two to three levels A with a grade of C or higher. Legal training typically requires three A-levels with a grade of B or higher (or equivalent work experience) – although minimum wage requirements may vary. This training standard is currently being revised. In the meantime, the next version remains available for delivery. Further details on this and other professional standards under review can be found in the progress report on the review. As a CILEx student, you can expect to earn around £15,000 to £28,000. This can go up to £38,000 on qualification and £55,000 after three years of work experience.

Senior licensed legal executives with extensive experience can easily win beyond this number. Understand the different business models that operate in the legal services sector. Understand your organization and the part of the legal services industry in which it operates. For example, accredited legal framework learning is not recommended for school leavers. Instead, you must have completed the paralegal pathway or completed CILEx`s Level 3 qualifications in Legal Services. This largely depends on the training path you follow. Most programs allow you to pursue paid employment in an in-house law firm or legal team while gaining professional qualifications. They usually work 30 hours a week under the supervision of a mentor. The only direct way to qualify as a lawyer through the training is to complete the lawyer`s journey. This training may be linked to the Paralegal Standard and the Lawyer Standard. Articling students who have successfully completed CILEx`s Advanced Level 3 Learning in “Paralegal” Legal Services and Level 4 Advanced Learning in Legal Services are entitled to an exemption from a portion of the current Accredited Legal Framework qualifications.

Advancement from one legal education to another is possible and we offer a career structure that can start at entry level and lead to university-level qualifications as a lawyer or licensed legal framework.

Fun at an affordable price, the full-size XTR 250 dirt bike offers the same features as on more expensive Japanese bikes at less than half the price! Comparable to Suzuki DR-Z, Kawasaki KLX, Yamaha XT or TT-R motorcycles and Honda CRF, the XTR 250 comes standard with electric disc brakes and kickstart, front and rear and improved suspension. Built on a sturdy double-spar steel frame, features large 54mm inverted forks at the front and an adjustable mono shock absorber at the rear, as well as a 21-inch full-size front wheel that provides excellent ground clearance and makes it easy to navigate obstacles and off-road trails. Make no mistake, with a 36.6-inch-high seat, this is a serious dirt bike! And it has a serious 250cc 4-stroke engine and a 5-speed manual trae for a power combination better suited to experienced riders. Just bring out the clutch, turn the throttle and put the power on the ground! Sturdy spoked wheels wrapped in aggressive gnarled tires are perfect for climbing rocks and fallen trees, making your way through muddy terrain, and climbing hills. You won`t find a more powerful motorcycle for thrilling action on off-road trails for the price! Approved by CARB. Comes in NEW colors: blue, green, red, blue and classic black. We are a true full-service stationary company… Not just an online store. Not only do we sell online and for more than 15 years, but we also have a real physical store. We serve all the major brands in our company, including Polaris, Can Am, Honda, Kawasaki, Yamaha, ODES, Massimo and many more, so you can count on our expertise to support you after purchase. *MSRP for CALIFORNIA IN STORE PURCHASES does not include destination fees, taxes, royalties or preparation of the PDI guarantee for merchants. ZS167FMMÂ 250CCM, SINGLE CYLINDER, HUB 4Â, AIR COOLED Average delivery time for most of the country: 7-10 working days after ordering. Do you have any questions before you decide? Call us at 714.888.5114 or text us at 714.888.5114.

Authorized dealer that offers local pickup or shipping nationwide. Does this device need to be shipped to Alaska, Hawaii or Puerto Rico? Contact us. LEGAL OFF-ROAD IN ALL 50 STATES – CARB APPROVED 72 HR SALE HUGE SAVINGS WERE 1899.99 – NOW $1499.99 – ORDER HAVE ONLY RED, GREEN, BLACK, – IN STOCK WHILE SUPPLIES LAST. At Orion Powersports and Pit Bikes, delivering great bikes, ATVs, UTV, parts, clothing and accessories is the most important part of our business and to this day, our passion lies in the thrill of riding. Since 2005, we have continued to deliver excellent products at reasonable prices that maintain the same type of “fun factor”. We are passionate about our products and hope they will add a little passion to your riding life. Whether you`re winning a national event or doing tricks with your friend, Orion Powersports and Pit Bikes have you covered.

“Corruption and related economic crimes such as money laundering, bribery, tax evasion and fraud are significant obstacles to economic growth and human development and, ultimately, to the achievement of the United Nations Sustainable Development Goals – all seventeen,” said Kevin Dancey, CEO of IFAC. “Our action plan shows proven and new ways that make it clear that the global accounting profession is a key ally in the fight. We look forward to working with our member organizations and other partners to make a real difference and drive positive change. Nicola Bonucci, Director of Legal Affairs at the OECD, said: “The results of the survey are disappointing, so we need to do more to raise awareness of these tools. International instruments such as the OECD Anti-Bribery Convention form the basis for anti-bribery laws and enforcement measures around the world – lawyers need to be aware of how they may be affected in their own practice and the tools available to support compliance. We raise IBA`s awareness of the anti-corruption convention through training and projects such as this survey. We have also launched our own initiative to raise global awareness of foreign bribery, which includes raising academic awareness, developing studies on the impact of foreign bribery, and sensitizing private sector and civil society partners. The international regulatory framework is gradually reducing opportunities to fight corruption. Since many lawyers are still unaware of the impact that corruption can have on their profession, those who want to promote their corrupt practices turn to unsuspecting lawyers to act as agents or intermediaries in their illegal transactions. Lawyers are at risk because of the appearance they create as legitimate. Webcast interview with Mark Pieth In December 2010, a live web interview and Q&A on corruption and the legal profession were held with one of the world`s leading anti-corruption experts.

A new survey of lawyers on raising awareness and impact of bribery and corruption (PDF), conducted by the International Bar Association with the support of the OECD, was published on Monday 4 October. The results are as follows: The Action Plan embodies a strengthened commitment of auditors in the fight against corruption and white-collar crime in the broad sense. It leverages the profession`s reach in public practice, business and the public sector to contribute both directly to the fight against corruption and indirectly by supporting integrity and transparency in business and government, as well as through the effective development of global and national policies. The survey is part of a broader initiative involving the OECD, IBA and UNODC to help lawyers understand the impact and impact of anti-corruption instruments on their legal practice and profession. In 2010, a number of training sessions were held or are planned in Chile, Argentina, Mexico, Peru and Colombia. In 2011, these trainings will be extended to Asia and Eastern Europe. By 2012, the training will be extended worldwide. The investigation was “the first step in a global effort to understand and address the different challenges lawyers face due to threats of corruption,” said Fernando Pelaez-Pier, president of the IBA. “The organizations involved in the strategy understand that joining forces will ensure the success of an industry-wide approach that is critical to fighting international corruption,” Pelaez-Pier added.

The International Federation of Accountants (IFAC) today released its action plan to strengthen the accounting profession`s contribution and support to a robust anti-corruption ecosystem that includes a variety of participants and policies. The Action Plan to Combat Corruption and White-Collar Crime contains more than 30 specific actions for IFAC and the accounting profession in the areas of education, evidence-based policies, global standards, partnerships and thought leadership. Dimitri Vlassis, Chief of UNODC`s Corruption and Economic Crimes Division, said: “UNODC supports the initiative because of its potential to equip the legal profession with the tools it needs to fulfil its crucial mission. We were surprised at the lack of crucial knowledge among lawyers about important international instruments against corruption. It is therefore very important that these recommendations are already implemented. The first series of trainings in the country is underway in Latin America and next year the program will be extended to other regions of the world. We all know how important it is to act immediately to put lawyers at the forefront of the anti-corruption movement. We need lawyers to lead the way in this fight. » 2015: Workshops planned in Latvia for the Baltic countries and in Zambia, other venues will follow. 2011: Workshops in Indonesia, Malaysia, South Korea, Japan, Brazil and Venezuela.

2012: Workshops in Europe, Africa and Oceania. The role of third parties in corrupt activities is increasingly appearing on the radar of policymakers and law enforcement agencies; Therefore, it is important that lawyers have the necessary tools to identify, deal with and deal with potential threats. It is clear that without the cooperation of lawyers, the fight against international corruption will be very difficult. 2010: Start of pilot workshops in the country in Argentina, Chile, Colombia, Mexico and Peru. Please visit the workshops section of this website for detailed information on past and upcoming workshops. 2014: Workshops in Dubai, Uganda, Rwanda, Bolivia and Paraguay. Webcast interview with Nicola Bonucci In August 2011, the IBA interviewed Nicola Bonucci, LEGAL Director of the OECD. Nicola is also a former chair of the IBA`s Anti-Corruption Committee.

Interview with Mark Mendelsohn At the IBA`s annual meeting in Vancouver in October 2010, an interview was conducted with Mark Mendelsohn, former Deputy Chief of the Fraud Division of the U.S. Department of Justice. It is divided into the following information pages: The following interviews on the project are available: IBA Gonzalo Guzman, Senior Staff Lawyer, IBA Legal Projects Team, gonzalo.guzman@int-bar.org The project focuses on the following main areas of action: OECD Mary Crane, Communications Officer, OECD Anti-Bribery Division, mary.crane@oecd.org, +33 (0)1 45 24 9704 The Action Plan was developed with significant commitment in THE 180 IFAC member organisations. as well as our advisory groups, network partners and other key global organizations. Inspired by the International Bar Association`s (IBA) anti-corruption strategy for advocacy, the action plan was developed in close coordination with the IBA, with whom we will continue to coordinate to energize this important work.

In addition, the fact remains that there is no legal way to allow the use of GIFs for commercial purposes. However, if that were the case, the legality of using GIFs per se is not a clear issue. Fair dealing is a legal doctrine and is part of copyright. Four factors are considered in determining whether a particular use can be considered “fair use”. These four factors are as follows: This poses a unique problem in terms of the legal use of GIFs, as it can be argued that they contain unlicensed and copyrighted material. Therefore, the free sharing of GIFs could, in principle, attract the wrath of copyright owners. One of the most frequently asked questions by bloggers and entrepreneurs is whether GIFs are subject to copyright or whether there are any legal restrictions on their use. Despite the lack of a legal decision, social networks have already taken steps to protect themselves, while copyright owners try to thwart the distribution of their content. The Digital Millennium Copyright Act ensures that social media sites that host GIFs are not held liable as long as they have a system in place to report and remove content accused of infringement. Since there is no consistent legal decision as to whether or not the specific creation of a GIF from copyrighted material constitutes a technical infringement, these four factors are taken into account in determining fair use: the doctrine of fair use thus creates a legal opening for copyrighted material that can be remixed and reused, as long as the new use is derived from the original and does not create economic competition for copyright holders. It would take exceptional circumstances for a copyright owner (e.g., Universal Studios) to take offense at a company sharing a GIF to the point of making a legal claim based on copyright. Disclaimer: Although I am a licensed attorney practicing in the United States, I am not your attorney. Nothing on my website should be construed as legal advice.

Your presence on my website does not establish a relationship or privilege between the lawyer and the client. Any content I present to you is for educational and informational purposes only. If you need specific legal advice, please contact a lawyer in your area. If you liked this article and want to read similar content on legal advice, share this article. Don`t forget to pin it to Pinterest. GIFs have become so popular that even politicians are having fun. Last year, the House Judiciary Committee released a listicle (or “gifsticle”) on President Obama`s immigration policies, with GIFs of movies like Pitch Perfect and The Little Mermaid. Experts debated whether this call for youth demography was unworthy of an official legislative body. But as the Wall Street wolf said, “The real question is whether all of this was legal?” Mariam Tsaturyan is a licensed and practising lawyer in the United States. She started blogging as a side activity. However, Mariam soon realized that there was a real need for legal advice in the blogging industry. She now spends all her free time blogging and helping other bloggers and solopreneurs online comply with the law and properly manage her website and business.

Individuals often create and share GIFs without worrying about the impact, but companies – and legislative bodies – need to be aware of copyright restrictions. According to Peter Van Valkenburgh, “As of October 2013, there is no U.S. case that definitively indicates whether or not creating a GIF from copyrighted material constitutes copyright infringement.” For this reason, whether or not the use of a GIF is legal depends on whether or not such use falls within the doctrine of “fair use”. While the legal implications of GIFs are still being discussed, I bet you`re wondering what this means for brands that want to use GIFs in their content marketing. As a general rule, it`s better: this notion of fair use becomes even more complex when a GIF includes celebrities. According to Adweek: “. The only way to post an animated GIF of a celebrity on your business page without risking legal trouble is to get permission from everyone in the clip, the copyright owner of the original recording, and (just to be sure) the person who actually created the GIF. “In the absence of such permissions, content sharers are still at risk of obtaining a cease and desist order from the original creators and/or the artists` management. There is no permanent legal decision specifically determining whether GIFs made from copyrighted material are considered infringement. When there is a dispute about a GIF and its original creators, it all boils down to the doctrine of fair dealing. Jeremy Liew, one of Giphy`s early investors, explains the universal appeal of the format: In addition, appeals in such cases would constitute either a reasonable royalty or damages. In any case, the cost of taking legal action would far outweigh the likely compensation.

Therefore, in most use cases, a copyright claim against the use of a GIF derived from or composed entirely of copyrighted material would not be commercially viable. An ISP that falls within the specified definition must then meet two of these conditions, namely: (1) it must take appropriate steps to terminate the accounts of users who are repeat infringers, and (2) provide a non-discriminatory, comprehensive and accessible system for copyright owners to challenge and remove content provided by the provider. GIF aggregation companies like Giphy have registered as intermediaries under the DMCA. Most of the time, GIFs are published based on context. For example, someone might say to describe how your tag goes with GIFs only. You can insert a GIF of something that represents how happy, sad, stressed, bored, etc. you feel. In addition to getting permission, some organizations have strict policies against the use of faces or clips of their content. For example, sports organizations such as FIFA and the International Olympic Committee are strictly against GIFs and have a zero-tolerance policy. Therefore, before using a GIF, be sure to review the terms of use of the organization in question so as not to violate the organizations in question and not to receive a fine.

These four factors are taken into account when determining fair use: GIFs are no longer limited to non-commercial use. There are many companies and business models based on collecting, creating, and submitting GIFs. It can be observed that companies involved in content creation and GIFs are now raising millions of dollars to grow their businesses.

There are different types of legal descriptions (see below), but these distinctions are often not relevant to the document preparation process. Knowing the different types of legal descriptions is not as important as knowing where to find the legal description of the specific property being negotiated. A legal title description is a way to identify ownership to ensure complete and legal accuracy. A postal address or postal address identifies the location of a building, but streets can change names, land can be shared, and sometimes the address does not even match the actual legal description of the property. So, what is a legal description of the property? Well, it depends on the part of the country you`re in. The U.S. government conducted land surveys a long time ago and used two basic methods to divide and identify land; Metes and limits and lots and blocks. As a rule, the legal description comes into play with your act. This is a simple description of Metes and Bounds. They can be much more complex for irregularly shaped packaging. All legal descriptions indicate county and state, but the way the description is worded will vary. Well, there are currently about 11 states that explicitly require a full legal description of ownership on a mechanical declaration of privilege. If the property is not properly identified, this can lead to costly delays and possible invalidity of the entire claim itself.

But even if you don`t work in one of these states, it`s still important to know. If the legal description has been copied and pasted from an outdated survey, it`s worth hiring a land surveyor who can update this information for you. A legal description is one that is legally sufficient to transfer ownership. Using the last deed for the property is usually the best way to ensure that the interest of the current owner passes to the new owner. Below is a list of other types of descriptions that are often not sufficient to be considered an appropriate legal description: In this section, we will try to decipher how to read the legal description of property using the grid system adopted by the United States in 1785. Blocks and parcels are displayed, which are different from street addresses and descriptions of government properties. If you have title insurance, you (or one of your neighbors) have the resources to solve a problem that you notice with a legal description. Small question about legal property descriptions in TN. Does the legal description in the description of the legal title on a title policy or on a warranty deed have to exactly match each capital letter, punctuation, abbreviation and symbol? For example, is ROW acceptable instead of R-O-W for right-of-way? Is it appropriate to use the “No” description to describe lots? (Many #7 and 8 vs Lots 7 and 8) I know this is a stupid question, but it is a discussion we are having. Another common mistake is the description of a stretch of land that has been subdivided. This is especially common when it comes to new residential buildings.

If an owner wants to sell part of their land, there are legal procedures, zoning requirements, and other hurdles that need to be overcome in order to properly divide the property. You may have correctly identified the largest area of land, but to get an accurate legal description of the property, you need to be more specific. In this blog, we will talk about everything you need to know, including the legal description of the property. The mailing address is essentially the mailing address of the property, which includes the number and name of the house, the city or city, the state and the postal code. When creating a legal description, it is important to use the exact legal description that appears on the last deed of ownership. This requires the creator to pay special attention. It is recommended to reread the legal description several times to ensure that each letter and punctuation element is displayed exactly as in the previous document. The description of your property may also include a block and land number that refers to a specific developed area of the city, city or residential project. Sometimes the legal description is attached to the document as evidence. If this is the case, the body of the document will usually refer to the attached legal description. For example, the body of the deed may refer to property as “. the property described in Appendix “A”.

Appendix “A” is attached to the document and contains the legal description. The court acknowledged that Mehta`s fiduciary deed had been registered “first in time” and that, therefore, if enforceable, it would prevail over the privilege of the tax authorities. But to be enforceable, “a trust deed must adequately describe the assets it secures” and “the description must be such that the land can be identified or located on the land by using it.” Knowing how to read the legal description of a property is a skill that many landowners and property buyers neglect. There are all kinds of ways to describe real estate, such as a parcel of land and a block, a full perimeter reference to a subdivision map, locations and boundaries (point A to point B to point C to point D), and the use of an appraiser`s parcel number (“APN”). The preferred way to describe real estate is a combination of the above. These square miles are called sections and are numbered. An APN is a term only for tax assessments and not a legitimate legal description for an act or other transfer such as a trust deed. An AFN may work for a road maintenance contract or other less formal document, but as the Fourth Court of Appeal concluded, “While we find no reason not to agree that a package number could theoretically meet the legal requirement of a sufficient legal description of a property, we also find that a package number alone does not necessarily reflect the actual physical location of a property. Poster. Package numbers. do not have to coincide with subdivisions, lots, land or other legal subdivisions or land boundaries. »; Are you confused when you learn to read the legal description of the property? The above information is intended to help you understand the legal descriptions of ownership.

However, for the purchase or sale of real estate, it is usually not necessary to fully understand the details of land descriptions. It is important that the deed, mortgage or any other country document contains an accurate description of the property. In addition to the legal description, you can see other credentials on a country document. This is usually the address and a property tax identification number. Weather and limitations: This kind of legal description goes back hundreds of years. Even long-time real estate investors don`t think much about these letter-figure combinations. There are two main types of legal descriptions: lot and block descriptions, which are most often associated with subdivisions; and descriptions of Metes and Bounds used for unloted properties. Some legal descriptions include both lot and block descriptions and Metes and Bounds. A description of Metes and Bounds describes the property by locating it in the public survey system. The boundaries of the property are described by bypassing a parcel of land one by one, starting with a starting point. The starting point could be a milestone or a point described on the basis of the U.S. Public Lands Survey System.

Here is an example of a description of Metes and Bounds: There are a number of states that require an “appropriate property description for identification.” In these types of states, a full legal description of the property is not required, but a simple mailing address is not enough.

When doctors fight the claims, Fox said, women seeking redress in civil or criminal court face an uphill battle. AMENDMENT, LEGISLATION. A change or a change of something proposed in a bill. 2. Each chamber of the legislature has the right to make amendments; But if they are made that way, they must be sanctioned by the other chamber before they can become law. The Senate does not have the power to issue banknotes (q.v.), but can propose and make changes that have been passed by the House of Representatives. Congress Void; Senate. 3. The Constitution of the United States, Section 5 thereof and the Constitutions of certain states provide for its amendment. “Change.” dictionary Merriam-Webster.com, Merriam-Webster, www.merriam-webster.com/dictionary/amendment. (accessed August 13, 2020) Britannica.com: Encyclopedia article on the Nglish Amendment: Translation of the amendment for Spanish speakers To pass a law, nine states had to agree in its favor; to amend the articles, the thirteen States had to agree. The amended bill would relax penalties for officers convicted of misconduct in a state where police discipline is secret. v.

modify or modify by adding, subtracting or replacing. You can change a law, contract or written statement filed as part of a legal action. Change is usually called a change. Parliament will amend a law, the parties to a contract may amend it, and a party to a lawsuit may amend its own brief. A contract can only be amended by the parties to the contract. If the contract is in writing, it can only be amended in writing (although an oral contract can strangely be amended orally or in writing). A pleading may be amended before being served on the other party, by judicial agreement or agreement between the parties (usually between their lawyers) or by court order. As amended, the bill was passed by the Lords, and the amendments were then passed unanimously by the House of Commons. Since the end of the 2019-2020 season in mid-October, league owners and players have been working to negotiate a revised collective agreement that takes into account the expected sharp declines in sales caused by the coronavirus pandemic. If they changed their position, they would only isolate themselves further. Subscribe to America`s largest dictionary and get thousands of additional definitions and advanced search – ad-free! Well, let me change that a bit: with this Supreme Court, you never know anything about the future.

However, Denham said he would always try to amend the bill in the House. Modify means change by adding, subtracting, or replacing. You can amend a law, a treaty, the U.S. Constitution, or a brief filed in a lawsuit. The following month, the minimum requirements for the production of the polio vaccine were changed and updated as science progressed. These sample sentences are automatically selected from various online information sources to reflect the current use of the word “change.” The opinions expressed in the examples do not represent the opinion of Merriam-Webster or its editors. Send us your feedback. The bill, he said, contained little or nothing of the bill that had been sent to the Lords. CHANGE, practical. The correction by the court of an error made during the continuation of a case. 2. Amendments to the common law, irrespective of any legal provision on the matter, shall in any case be at the discretion of the court, in order to promote justice, they may be made in paper form during the proceedings, that is, until the judgment is signed and for the duration of its signature; the proceedings in Fieri are examined until the end of the period and are therefore subject to review by the General Court; 2 peak 756; 3 Com.

407; 1 Salk. 47; 2 Salk. 666 ; 8 Salk. 31; Co. Litt. 260; and even after the signing of the judgment and until the last period of the action, an amendment is permitted in most cases at the discretion of the court under certain laws adopted for the approval of amendments to the Protocol. And subsequently, judges were much more liberal in exercising that discretion than they were before. 3. McLean, at p.

379; 1 branch, 437; 9 Ala. 647. However, they can be made according to the term, although previously the rule was different; Co. Litt. 260, s; 3 Com. 407; and also after error, if there has been a judgment in a civil or criminal case. 2 serg. & R. 432, 3. A Damna discount may be allowed after an error; 2 Dall. 184; 1 Yeates, 186; Addis, 115, 116; despite the fact that errors are made on the basis of the excess of the damage transferred.

2 serg. & R. 221. However, the application must be made to the lower court for referral back, as the court of error must take the minutes as it sees fit. 1 serg. & R. 49. Thus, the death of the accused can be proposed according to errer coram nobis. 1 container. 486; I Johns. Case, 29; Caines` Cases, page 61 Therefore, the protocol can be modified in agreement with the lawyers after an error. 1 container.

75; 2 bins. 169.3. However, amendments must always be limited by taking into account the rights of the other party; And if he would be disadvantaged by the amendment or subject to an unreasonable delay, that is not allowed. Empty Tray. By Com. Dig. h.t.; Viner`s. From. h.t.; 2 Arch. Pr.

200; Gibson. Part 524; Steph. p. 97; 2 Sell. Public relations. 453; 3 Com. 406; Bouv. Index inst., h.t. Since then, Voice of San Diego has found that Barrios did not disclose the income he earned before starting his job at City Hall, forcing him to change a disclosure of economic interests, and did not disclose his overlapping salaries in the public and private sectors.

A will, trust, corporate charter and other legal documents can also be amended. Anger at Citizens United sparked a movement to amend the constitution to overturn opinion.

Section 14 of the German Joint Stock Companies Act 2013 contains provisions amending the articles of association of a company. A company may amend, delete or add any article in the following way: Rights & Issues Investment Trust Ltd v Stylo Shoes Ltd [1965] Ch 250 is another case in which the company amended the articles of association to allow for an issue of shares and a change in voting rights, the court was asked to consider whether the majority acting against the minority, was oppressive. The plaintiff admitted that the company acted in good faith for the benefit of the company as a whole. Judge Pennycuick said: “The question is whether this particular resolution constitutes a punitive act against anyone, and in particular, I suppose, the plaintiffs and all the shareholders who did not vote for the resolution. The injunction sought was duly refused on the grounds that the company had complied with the Companies Act 2006 and the requirements of the articles of association. According to Article 2(3) of the Law, the concept of `modification` or `amendment` includes additions, omissions and replacements. Thus, the articles of association of a company may be amended in the following way: In accordance with section 2 (5) of the Companies Act 2013 (hereinafter referred to as “the Act”), “Articles of Association” means “the articles of association of a company as originally formulated or amended from time to time or applied in accordance with a previous Companies Act or this Act”. It also includes the provisions of Table A of Schedule I to the Act, to the extent that they apply to the corporation. A company may exercise its power to amend sections under certain restrictions or restrictions.

They are as follows: M. Albright, who is not involved in the management of the company and is not a director, refuses to sell his stake, which prevents the sale of the company. Mr. Alan passes a special resolution and amends the articles to include a “drag” clause that requires Mr. Albright to sell his shares. The Court of Appeal, in considering restrictions on the exercise of the power to amend the articles of association of a company, deprived the former judicial authorities of the following principles of general application. The original articles contained drag provisions that allowed a buyer who had acquired 50 per cent or more of the voting rights in the company`s shares as a result of a general offer to require other shareholders who had not accepted the general offer to sell their shares. In Chidambaram Chettiar v.

Krishna Aiyangar, the court ruled that if the contract was concluded with a third party only under the conditions contained in the articles of association, the company would not be liable for damages and the modification would be effective. On the other hand, if the contract is independent, the third party has a remedy against the company in the form of damages for breach of contract. Mr. Albright may feel hurt and may consider legal action to claim that the modification of the articles is for the benefit of Mr. Alan, whose goal is to implement his exit strategy and sell the company. In Greenhaigh v Arderne Cinemas Ltd [1946] 1 All ER 512, [1951] Ch 286, Evershed MR stated: “There is no need to require that people who vote for a special resolution completely distance themselves from their own perspectives, so to speak.” Each case is judged on its own merits and the case law provides clear guidance – the majority can amend the articles and improve its own position without the courts intervening. According to settled case law, any change in the majority of members must be in the best interests of society and must not persecute the minority. The courts will not overturn changes made to sections by the majority, even if the change is a deliberate act that benefits the majority`s position (see case study); They will only interfere in the change because it was not in good faith for the benefit of the company (Allen v Gold Reefs of West Africa Ltd [1900] 1 Ch 656). In practice, as private companies grow and mature, they may need new investors or enter into joint ventures and eventually implement their exit strategy and sell the company. In order to implement a major change in society, it is likely that the statutes will have to be amended by the majority, which the minority may find detrimental.

In the case of Madhava Ramachandra Kamath v. Canara Banking Corporation the Company contained a clause in its articles of association authorizing it to expel a member if he unjustifiably or unlawfully resorted to the law in any matter related to the Company, and in the event of such exclusion, he will never be readmitted to the Company. On the basis of that provision, the Company excluded the applicant from doing so at a general meeting. Following the adoption of the eviction resolution, the Corporation amended its articles by making an amendment to the above clause that allowed the Corporation to force an excluded member to sell its shares to a person at a specified price in accordance with the provisions of the articles and to authorize a general manager to sign the required deed of transfer on behalf of that seller, if it does not. A company may amend its article by means of a special decision. The articles do not contain provisions that limit this requirement by reducing the need for an appropriate solution or, more importantly, by attempting to anchor it. The company and the directors must be free to amend the articles. Also in Mathrubhumi Printing & Publishing Co. Ltd. v.

Vardhaman Publishers Ltd., the applications of certain assignors and purchasers of the shares of Mathrubhumi Printing and Publishing Company Ltd. (in short,” “the Company”) were submitted to the court seeking correction of the share register, mainly due to an unnecessary delay in registration due to the fact that the purchasers became members. They also filed an application for an injunction to prevent the company from holding an extraordinary general meeting to amend its articles of association by inserting a provision allowing the company`s board of directors to refuse to register the transfer of a share without giving reasons. A company has the legal right to amend its articles of association. This right was provided for in section 14 of the Act, which states that the power of a corporation to amend its articles is subject to the provisions of the Act and the conditions contained in its articles. A company must follow the following procedure to amend its articles of association: As a result, the company has passed a special resolution amending the articles of association and approving the issuance of fully paid-up preferred shares. It was decided that the issue of such preferred shares is valid because the articles of association were silent on this point and do not prohibit such issuance, expressly or implicitly. The Court of Appeal`s approval that a change is valid if it benefits shareholders (even if the company has no interest in the change), provided that the change does not constitute minority oppression or is otherwise unjust or outside the scope of power. This and the Chancellor`s comments should be taken into account when considering amendments to a company`s articles of association. It is generally accepted that an amendment to the articles of association of a corporation, even if adopted by the required majority of shareholders, may be challenged as invalid in certain circumstances. To obtain the registration of a corporation, an application must be submitted to the Registrar of Corporations. The application must be accompanied by the following documents: 1.

Statutes 2. Statutes, if necessary and 3. The agreement, if any, that the Corporation wishes to enter into with a person for his or her appointment as a director or a full-time director or manager. The articles of association of a company are its articles of association or its rules and regulations that govern the management of its internal affairs and the conduct of its affairs. They are supervised in order to implement the objectives and objectives set out in the statutes. According to Article 2(2) of the Companies Act, the term `articles of association` of 1956 means the articles of association of a company as originally formulated in accordance with previous company laws or the current law, that is to say, .dem the current law of 1956, originally formulated or amended from time to time. The articles of association govern the internal management of the company. They define the powers of their officers. In Naresh Chandra Sanyal v Calcutta Stock Exchange Association Ltd (AIR 1971 SC 422), the SC stated that the regulations also established a contract between the company and the members and between the members between them.

This agreement governs the general rights and obligations associated with membership in the Company. Articles are like the act of partnership in a partnership. They contain provisions on how the business is to be managed. In particular, they provide for issues such as the cancellation of buybacks, the expiry of shares, the qualifications of directors, the appointment, powers and duties of auditors, the procedure for the transfer and transfer of shares and debt securities. 1.2. The content of the statutes generally contains provisions on the following subjects: 1. Share capital including its subdivision, rights of the various shareholders, ratio of these rights, payment of commissions, share certificates, 2. Lien sur actions 3. Calls for action 4.

Transfer of shares 5. Transfer of shares 6. Expiry of shares 7. Issuance of shares 8. Conversion of shares into shares 9. Warrant 10. Change in capital 11. Annual General Meetings and Meetings 12. Voting rights of members, voting by election, mandataries 13. Directors, including the first members of the Executive Board for life, their appointment, remuneration, qualifications, powers and deliberations of meetings of the Board of Directors 14.

Dividends and reserves 15. Accounts and audits 16. Borrowing powers 17. Liquidation The greatest care must be taken in the preparation of the articles of association of the proposed company.