nance of SCI JEP. I will use the unpaid expense (77 K€) as at 31/12/2013 as a liability for the 2014 wealth tax. Kind regards. Yves-Andre GEISMAR F.-M. RICHARD et Associes DFK International 1 Place 75009 PARIS Ce courriel et les eventuelles pieces jointes sont exclusivement destines b Ia personne indiquee ci-dessus