Article L233-22
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…
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Showing 8811–8820 of 63870 articles for “Art. L 3332-14 and L 3332-26”
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…
By way of derogation from the provisions of article L. 233-16, the companies referred to in the said article are exempted, under conditions laid down by decree in the Conseil d'Etat, from the obligati…
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…
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…
Public establishments authorised to carry out credit transactions may receive warrants as bills of exchange, with exemption from one of the signatures required by their articles of association.
The bearer of the receipt and warrant has the same rights and privileges over the insurance indemnities due in the event of a claim as over the insured goods.
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…
I. - The creditor shall be paid his claim on the price, directly and without any formality of justice, by privilege and in preference to all creditors, without any other deduction than those: 1° Of th…
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