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Showing 6031–6040 of 66695 articles for “Art. L 255-1 al. 2”
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
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…
I. - The regulations governing the fund set up to manage sums invested in application of Title III of Book III of Part III of the Labour Code relating to employee savings plans provide for the establi…
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
The provisions of articles L. 4112-3 to L. 4112-6, L. 4113-5, L. 4113-9 to L. 4113-14, L. 4122-1-1, L. 4122-1-2, L. 4122-2-1, L. 4122-2-2, L. 4122-3, L. 4123-2, L. 4123-10, L. 4124-1 to L. 4124-3 L. 4…
I. - 1° The farm health report establishes the reference health status of the farm based on qualitative and quantitative criteria. It includes a list of diseases to which the farm has already been exp…
In accordance with the second paragraph of article 446-1 of the Code of Civil Procedure , the Judgement Bureau may exempt a party who so requests from attending a subsequent hearing. In this case, the…
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