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Showing 9671–9680 of 43886 articles for “Art. 2 mars 1988”
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
…elopment activities. This report may be included in the management report referred to in article L. 232-1.
…he group as a whole, publish consolidated accounts, shall comply with the provisions of articles L. 233-16 and L. 233-18 to L. 233-27. In this case, when their annual accounts are certified under the…
…ompanies benefiting from the contributions resulting from the transaction referred to in Article L. 236-27 and the company contributing part of its assets shall be jointly and severally liable to the…
…results of the consolidated group. The provisions of the first and second paragraphs of article L. 123-14.
It is a criminal offence for the chairman, directors or statutory auditors of a société anonyme to give or confirm inaccurate information in the reports presented to the general meeting called to deci…
Failure by the chairman or manager of a société par actions simplifiée (simplified joint-stock company) to consult the shareholders under the conditions laid down in the articles of association in the…
…s to enjoin the liquidator, subject to a fine, to fulfil the obligations set out in the articles L. 237-21, L. 237-23 et L. 237-25.
A fine of €30,000 is imposed if the chairman or directors of a public limited company reduce the share capital without respecting the equality of shareholders.
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