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Showing 331–340 of 68896 articles for “Art. L. 123-1 and L. 123-9”
Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
…ne of the addresses declared by the registered person, he shall automatically mention these changes and notify the person at the new address. The Registrar shall proceed in the same way if he is infor…
…ding heading. It is amortised systematically over the term of the loan in accordance with the terms and conditions set out in the notes to the financial statements. Under no circumstances may premiums…
…blic prosecutor or, where applicable, the administrative authority of the decisions mentioned in 1° and 2° above. As regards the death of a registered person, he shall receive proof thereof by any mea…
…evelopment of the company but the amount of which cannot be related to specific production of goods and services may be entered on the assets side of the balance sheet under "Formation expenses". Deve…
Participations are rights in the capital of other legal entities, whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the…
…items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation differences. Liabilities items distinguish among shareholders' e…
…its other than those for which a decision has been made to distribute, losses, investment subsidies and regulated provisions.
…of all participating savings banks must be declared in the application for registration for savings and provident institutions resulting from a merger or demerger..
Any entry made by the registrar that is materially inaccurate may be withdrawn by the registrar by order of the judge responsible for supervising the register.
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