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Showing 31–40 of 67427 articles for “Art. L 233-17-1 · Art. L 247-1 · Art. D 230-2”
The accounts of companies under the exclusive control of the consolidating company are fully consolidated. The accounts of companies controlled jointly with other shareholders or associates by the con…
The mobile machines and second-hand lifting equipment referred to in the first paragraph, which comply with the requirements applicable to them respectively by virtue of amended decrees no. 47-1592 of…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
The court with territorial jurisdiction in matters of guardianship of non-parents or to take conservatory measures after the opening of an estate is that of the place where the need for intervention a…
Third-country nationals who are family members of a European Union citizen meeting the conditions set out in 1° or 2° of article
The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have oc…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance…
A joint stock company may not own shares in another company, if the latter holds a fraction of its capital greater than 10%. Failing agreement between the companies concerned to regularise the situati…
A decree in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
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