عمليات الخزينة على مستوى الوحدة الاقتصادية لمجموعة الشركات

Abstract EN

The grouping of companies is an economic unit between the parent company and the subsidiary companies, regulated by the Algerian legislator in the Commercial Law under Ordinance No.

96/27.

It is also referred to by other relevant laws, including Order No.

11/3 related to cash and loans, the latter after Article 76 stipulates On granting the authority to grant loans and borrowing to banks and financial institutions, Article 79 of it includes an exception and permits carrying out treasury operations, i.

e.

taking a company's budget surplus to cover the debts of another company at the level of the group's economic unit in accordance with certain controls.