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Showing 5341–5350 of 61096 articles for “Art. L 143-20 · CA Paris 2 November 1923 · CA Paris 4 December 1912”
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.
Financial securities, which include transferable securities within the meaning of the second paragraph of article L. 228-1 of the French Commercial Code , may only be issued by the State, a legal enti…
The banques populaires may only carry out transactions with traders, industrialists, manufacturers, craftsmen, boatmasters, commercial companies and members of the liberal professions for the normal e…
The participating and parent undertakings referred to in the second and third paragraphs of Article L. 356-2 respectively shall put in place appropriate structures and systems at group level to meet t…
I.-The approval provided for in 1° and 2° of article L. 212-23 is issued by the President of the Centre national du cinéma et de l'image animée on the basis of the compliance of programming commitment…
Failure to comply with the provisions of article L. 5222-1 is punishable by three years' imprisonment and a fine of 45,000 euros. The court may also impose the following additional penalties: 1° A ban…
Under the conditions and within the limits laid down by decree of the Conseil d'Etat, a UCITS may make temporary purchases and sales of financial instruments and borrow cash.
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