French Commercial codeIn force
Sub-paragraph 1: Balance sheet.
Article R123-188
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Showing 8421–8430 of 60719 articles for “Art. Cass. 3e civ. 1-4-2009 n° 07-21.833”
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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.
The amount of loan repayment premiums is entered 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 th…
Expenses incurred in connection 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…
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…
The liabilities side of the balance sheet shows the following items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation dif…
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…
In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregula…
An employee who voluntarily abandons his post and does not return to work after having been given formal notice to justify his absence and to return to his post, by registered letter or by letter deli…
Subject to the provisions relating to the management section set out in article L. 1423-1-2, cases are allocated between the sections of the industrial tribunal on the basis of the scope of the collec…
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