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Showing 5111–5120 of 68043 articles for “Art. L 232-24 · Art. L 123-5-1 · Art. L 611-2”
Only the following may issue savings bonds1° Credit institutions ;2° Natural persons and companies that operate as traders and have drawn up the balance sheet for their first financial year.Savings bo…
Municipalities, public establishments for inter-municipal cooperation and mixed syndicates responsible for the collection and treatment of household waste within the meaning of Article L. 2224-13 or c…
The official receiver may order that the inventory of the assets of the persons referred to in Article L. 670-1.
The institution mentioned in Article L. 5312-1 is administered by a Board of Directors and managed by a Managing Director.
Attempts to commit the offences referred to in article L. 5439-1 shall be subject to the same penalties.
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…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
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…
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