Article L123-21
…ed in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entered, after inventory, when its completion is certain and it is…
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Showing 5941–5950 of 45696 articles for “Art. CE 2-12-2022 n° 460100”
…ed in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entered, after inventory, when its completion is certain and it is…
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
…tions and the inventory are drawn up and kept without blanks or alterations of any kind, in accordance with the conditions laid down by decree in the Conseil d'Etat.
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
…the French Commercial Code , may only be issued by the State, a legal entity, a fonds commun de placement, a fonds de placement immobilier, a fonds professionnel de placement immobilier, a fonds de f…
…e of their industry, trade, craft or profession.They are, however, authorised to lend their assistance to their members and to participate in any transactions guaranteed by a mutual guarantee company.…
…tions foncières benefiting from the privilege defined in Article L. 513-11 and to raise other resources, for which the contract or the document intended for public information provided for in Regulati…
Articles R. 622-21 to R. 622-26 are applicable to receivership proceedings.
…such exchanges; 3° If different from the address provided in 1°, the geographical address of his place of business and, where applicable, that of the trader on whose behalf he is acting, to which the…
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