Article L232-18
In joint stock companies, the Articles of Association may provide that the General Meeting called to approve the financial statements for the financial year may grant each shareholder, in respect of a…
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Showing 9101–9110 of 50464 articles for “Art. L 411-58 to L 411-62”
In joint stock companies, the Articles of Association may provide that the General Meeting called to approve the financial statements for the financial year may grant each shareholder, in respect of a…
The profit available for distribution comprises the profit for the year, less any losses carried forward from previous years and any sums to be transferred to reserves pursuant to the law or the Artic…
The terms and conditions for the payment of dividends voted by the General Meeting are set by the General Meeting or, failing this, by the Board of Directors, the Management Board or the Executive Cha…
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…
I.-Subject to justification in the notes drawn up by the consolidating company, a subsidiary or holding is left outside the consolidation when severe and lasting restrictions substantially call into q…
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.
I.-Commercial companies shall draw up and publish each year, at the request of the board of directors, the management board or the manager(s), as the case may be, consolidated accounts and a report on…
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…
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