Article R123-197-1
Public limited companies that adopt a simplified presentation pursuant to Article L. 123-16 shall include in the notes to the financial statements a list of transactions carried out between the compan…
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Showing 7371–7380 of 54001 articles for “Art. I-4°”
Public limited companies that adopt a simplified presentation pursuant to Article L. 123-16 shall include in the notes to the financial statements a list of transactions carried out between the compan…
In addition to the mandatory 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 Financi…
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
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 application of the third paragraph of Article L. 123-52, the following authorities, administrations, legal entities and professions have access to all the information contained in the National Regi…
Information relating to the registration number in the national register for the identification of natural persons is only disseminated to the authorities, administrations, legal entities and professi…
If the registrant objects to his data being made available for canvassing purposes pursuant to Article 21(2) of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016…
Pursuant to article L. 313-50, the surety guarantee mechanism covers surety commitments granted by a credit institution or finance company authorised in France under: 1° Article 1799-1 of the Civil Co…
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