Article L123-6
The trade and companies register is kept by the registrar of each commercial court, under the supervision of the president or a judge appointed for this purpose, who have jurisdiction over any dispute…
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Showing 151–160 of 68654 articles for “Art. L. 123-11 and L. 123-11-1”
The trade and companies register is kept by the registrar of each commercial court, under the supervision of the president or a judge appointed for this purpose, who have jurisdiction over any dispute…
…s, invoke against third parties or public administrations, who may, however, invoke them, the facts and acts subject to mention unless the latter have been published in the register. In addition, a pe…
…presumption of merchant status. However, this presumption is not enforceable against third parties and administrations that provide proof to the contrary. Third parties and public authorities are not…
…However, it may not invoke its failure to be entered in the register to evade the responsibilities and obligations inherent in that status. Without prejudice to the application of Article L. 144-7, a…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
…eration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods produced at their production cost. For fixed assets, the values used in the inventory must…
…al 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 check by inve…
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…
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