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Showing 71–80 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
The board of directors, the management board or the manager of any company having subsidiaries or participating interests, shall include in the notes to the accounts of the company a table, with a vie…
The accounts of companies under the exclusive control of the consolidating company are fully consolidated. The accounts of companies controlled jointly with other shareholders or associates by the con…
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
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.
I.-Commercial companies shall draw up and publish each year, at the request of the board of directors, the management board or the manager(s), as the case may be, consolidated accounts and a report on…
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 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…
The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have oc…
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…
In the case of a takeover bid, persons who have entered into an agreement with the author of a takeover bid with a view to obtaining control of the company that is the subject of the bid are deemed to…
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