French Commercial codeIn force
Sub-paragraph 1: Balance sheet.
Article R123-188
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Showing 7121–7130 of 53704 articles for “Art. CA Paris 1-12-2021 n° 20/04742”
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Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
…d on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with the terms and conditions set out in the notes to…
…with operations that condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be entered on the assets side of…
Participations are rights in the capital of other legal entities, whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the…
…erred income and translation differences. Liabilities items distinguish among shareholders' equity: capital, share premiums and similar premiums, revaluation differences, profit for the year, investme…
Shareholders' equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies…
…ll have a period of eight days from the filing of the declaration of conformity to issue the certificate of conformity of the acts and formalities prior to the merger provided for in Article L. 229-3.
The dissolution of the société européenne for one of the reasons mentioned in the sixth paragraph of article L. 229-3 may be requested in court by any interested party.The court decision ordering the…
For the application of I of Article L. 233-7, the information shall be sent to the company no later than before the close of trading on the fourth trading day following the day on which the shareholdi…
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