Article L123-12
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
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Showing 61–70 of 61220 articles for “Art. L 123-11-1”
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
Banknotes and coins are protected as intellectual works by articles L. 122-4 and L. 335-2 of the French Intellectual Property Code. The issuing authorities are vested with the author's rights.
Each year before 1 October, the Government submits to Parliament a report on the multi-annual guidelines for asylum, immigration and integration policy. This report indicates and comments on the quant…
At the request of any interested party or of the public prosecutor, the president of the court, ruling in summary proceedings, may enjoin, subject to a fine, the manager of any legal person to file th…
The author enjoys, during his lifetime, the exclusive right to exploit his work in any form whatsoever and to derive a pecuniary profit therefrom. Upon the death of the author, this right continues fo…
The rights mentioned in the previous article are extended, in addition, for a period of thirty years when the author, composer or artist has died for France, as shown by the death certificate. In the…
In the case of hail insurance, the insured must send the claim form within four days of the occurrence of the loss, except in the case of fortuitous events or force majeure, and unless the contract pr…
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