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Showing 9871–9880 of 43843 articles for “Art. 2 ter”
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.
…on of the French Accounting Standards Authority (Autorité des normes comptables). This regulation determines in particular the classification of balance sheet and income statement items and the inform…
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…
…closing date of the financial year of an undertaking included in the consolidation is earlier or later than the closing date of the consolidation financial year by more than three months, these are d…
…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…
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