Article L236-2
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…
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Showing 9671–9680 of 43719 articles for “Art. 2 oct. 1979”
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…
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…
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