French Commercial code
In forceI. - General partnerships all of whose partners with unlimited liability are limited liability companies or joint stock companies are required to file at the court registry, for annexation to the register of commerce and companies, within one month of the approval of the annual accounts by the ordinary meeting of the partners or within two months of such approval where such filing is made by electronic means:
1° The annual financial statements and, where applicable, the consolidated financial statements, the group management report, the statutory auditors' reports on the annual financial statements and the consolidated financial statements, where applicable supplemented by their comments on the amendments made by the meeting which have been submitted to them;
2° The proposed appropriation of the result submitted to the meeting and the appropriation resolution voted on or the appropriation decision taken.
The management report must be made available to any person who requests it, in accordance with conditions defined by decree in the Conseil d'Etat.
II. - In the event of refusal of approval or acceptance, a copy of the deliberation of the meeting shall be filed within the same period.
III. - The obligations defined above also apply to sociétés en nom collectif where all the partners with unlimited liability are sociétés en nom collectif or en commandite simple where all the partners with unlimited liability are sociétés à responsabilité limitée or par actions.
IV. - For the purposes of this article, foreign companies with a comparable legal form are treated in the same way as sociétés à responsabilité limitée ou par actions.
