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Showing 12121–12130 of 15302 articles for “Art. 12 al. 2”
The Articles L. 23-10-1 to L. 23-10-3 are applicable to the sale of a shareholding in a company that is subject to special regulations requiring all or part of its capital to be held by one or more me…
This section shall not apply: 1° In the event of the sale of the shareholding to a spouse, ascendant or descendant; 2° To companies that are the subject of conciliation, safeguard, receivership or liq…
Information may be provided to employees by any means, specified by regulation, likely to make the date of its receipt by the employees certain. When information is provided by registered letter with…
…results of the consolidated group. The provisions of the first and second paragraphs of article L. 123-14.
I.-Any commercial company that is neither a micro-enterprise, within the meaning of Article L. 123-16-1, nor a small business, within the meaning of Article L. 123-16, and which is controlled, within…
…e basis of the latest annual accounts closed, for two of the three criteria mentioned in Article L. 123-16, a level set by decree and that none of these companies or businesses belongs to one of the c…
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Provided they justify this in the schedule provided for in Article L. 123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accou…
…cial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the Autorité des normes comptables, and intended: 1° To…
…in accordance with articles L. 233-18 to L. 233-26 may, under the conditions set out in article L. 123-17 and notwithstanding article L. 123-18, register the securities of companies that they exclusi…
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