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Showing 3151–3160 of 69951 articles for “Art. L 3332-1 s. and L 3332-2”
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
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…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
…rt 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 occurred b…
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
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…
Endorsement of the warrant separate from the receipt is equivalent to a pledge of the goods in favour of the transferee of the warrant. Endorsement of the receipt transfers to the transferee the right…
Each depositor is issued with one or more receipts. These receipts shall state the name, occupation and domicile of the depositor as well as the nature of the goods deposited and the particulars likel…
The endorsement of the receipt and warrant, transferred together or separately, must be dated. The endorsement of the warrant separate from the receipt must, in addition, state the full amount, in cap…
To each goods receipt shall be annexed, under the name of warrant, a pledge note containing the same particulars as the receipt. Goods receipts and warrants annexed thereto shall be extracted from a c…
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