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Showing 881–890 of 42508 articles for “Art. Cass. com. 9 October 2012 · Cass. 3e civ. 11 May 2005 · Cass. 3e civ. 19 December 2012”
Income and expenses for the financial year are classified in the income statement in such a way as to show, by difference, items of ordinary income and extraordinary income and expenses, the realisati…
The profit and loss account for the financial year, presented in the form of a list in accordance with the provisions of the second paragraph of article L. 123-13 is also used to show operating profit…
…datory information provided for in articles L. 123-13 to L. 123-21, L. 232-1 to L. 232-23, R. 123-179 to R. 123-189 of this code and article R. 313-14 of the Monetary and Financial Code and the inform…
The income statement, the model for which is established by a regulation of the Autorité des normes comptables, shows successively, in addition to changes in inventories: 1° Under expenses: operating…
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…
…ies and securities giving access to the capital as defined in the first paragraph of Article R. 225-115. The statutory auditor shall give his opinion on the buyback offer and on the impact of the tran…
As soon as the filing provided for in
When the conditions for the formation of the European holding company have been met, each company registered in France that participates in the transaction has a notice stating this inserted in a medi…
…the second paragraph of I of l'article L. 310-2 and of which the declarant has been informed by the mayor pursuant to Article R. 310-8; 4° Failure to mention in any advertising relating to a sales ope…
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