French Commercial codeIn force
Chapter I: Provisions adapting Book I.
Article L941-18
The third paragraph of article
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Showing 1291–1300 of 42697 articles for “Art. Cass. com. 18-3-1964 n° 62-10.902”
The third paragraph of article
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
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.
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 agent provided for in article L. 225-24 is appointed by the president of the commercial court, ruling on a petition.
Where the cancellation, not consented to by the creditor, is requested by way of a principal action, such action shall be brought before the commercial court of the place of registration.
If the sums allocated to creditors or members have not been paid to them, they shall be deposited, on expiry of the one-year period from the close of the liquidation, with the Caisse des dépôts et con…
Any producer, selling part of his production directly to the public under one of the names mentioned in Article L. 310-4, shall make available to the officials authorised to carry out inspections any…
In addition to the information set out in Article R. 236-6, the report also mentions, for the companies benefiting from the transfer of assets and liabilities, the preparation of the report provided f…
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