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Showing 141–150 of 61220 articles for “Art. L 123-11-1”
Any deed or document filed as an annex to the Trade and Companies Register on behalf of a legal entity whose registered office is located on French territory shall be filed at the registry of the cour…
The deregistrations provided for in articles R. 123-132 and R. 123-133 are also carried out automatically at the places of secondary registrations upon notification by the registrar of the main regist…
The associations mentioned in article A. 123-16 declare, in addition, in their application for registration the surname, usual name, pseudonym, forenames, personal domicile, date and place of birth an…
The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date. Inventory data is kept under the conditions provided for in article L. 123-22 and…
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…
Copies, extracts or certificates may be issued by the registrars by electronic means under the conditions provided for in
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
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…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
All traders are required to open an account with a credit institution or a postal cheque office.
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