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Showing 5371–5380 of 70142 articles for “Art. 2° and partition duty”
…ee 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…
…23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account the essential adjustments resulting from the s…
…ficant events affecting the assets or liabilities of the undertakings included in the consolidation and occurring between the closing date of their balance sheet and the closing date of the consolidat…
…gnificant events that have occurred between the closing date of the financial year of consolidation and the date on which the consolidated accounts are drawn up, and its research and development activ…
…p 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 conditi…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
Endorsement of the warrant separate from the receipt is equivalent to a pledge of the goods in favour of the transferee of the warrant. Endorsement of the receipt transfers to the transferee the right…
Each depositor is issued with one or more receipts. These receipts shall state the name, occupation and domicile of the depositor as well as the nature of the goods deposited and the particulars likel…
The endorsement of the receipt and warrant, transferred together or separately, must be dated. The endorsement of the warrant separate from the receipt must, in addition, state the full amount, in cap…
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