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Showing 9661–9670 of 43886 articles for “Art. 2 mars 1988”
When micro-enterprises make use of the option provided for in Article L. 232-25, the statutory auditors' report is not made public. When small and medium-sized companies make use of the option provide…
If the company has used the option granted by article L. 231-1 this circumstance must be mentioned in all deeds and documents issued by the company and intended for third parties, by adding the words…
…s, accompanied, where applicable, by the payment provided for in the second paragraph of article L. 232-19 must be carried out within a period set by the General Meeting, which may not exceed three mo…
In commercial companies that meet one of the criteria defined by decree in the Conseil d'Etat and drawn from the number of employees or turnover, possibly taking into account the nature of the busines…
Where the contribution referred to in article L. 236-27 is carried out between joint-stock companies, between limited liability companies or between one or more joint-stock companies and one or more l…
A joint stock company may not own shares in another company, if the latter holds a fraction of its capital greater than 10%. Failing agreement between the companies concerned to regularise the situati…
In sociétés en nom collectif and en commandite simple, completion of the publication formalities is required on pain of nullity of the company, the deed or the deliberation, as the case may be, withou…
A merger may be carried out between companies of different forms.It is decided, by each of the companies concerned, under the conditions required for the amendment of its Articles of Association.If th…
A decree in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
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…
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