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Showing 251–260 of 68654 articles for “Art. L. 123-11 and L. 123-11-1”
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
…2001 on the Statute for a European Company (SE) of 8 October 2001, in the event of the registration and deletion of a European Company, shall be drawn up and sent, by the Registrar who carries out suc…
The profit and loss account for the financial year, presented in the form of a list in accordance with the provisions of the second paragraph of article L. 123-13 is also used to show operating profit…
…Services judiciaires, the President of the Conseil national des greffiers des tribunaux de commerce and the Director General of the Institut national de la propriété industrielle shall determine the e…
…e contains: 1° For natural persons: a) The registration references; b) The name, surname, pseudonym and forenames of the registered person; c) An indication of the changes that have taken place. 2° Fo…
I.-For the application of the second paragraph of Article L. 232-25, the categories of legal persons who finance or invest, directly or indirectly, in companies, or provide services for the benefit of…
When the registrar has entered a notice of cessation of business in the register pursuant to article R. 123-125, it shall automatically remove from the register any person who has not remedied the sit…
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