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Showing 531–540 of 57450 articles for “Art. L. 123-16-2”
The amount of loan repayment premiums is entered on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with th…
Expenses incurred in connection with operations that condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be…
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
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…
The liabilities side of the balance sheet shows the following items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation dif…
Shareholders' equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies…
The Registrar shall send to the National Institute of Industrial Property, within fifteen days of the entry or filing of the deeds and documents in the Register of Commerce and Companies, the fees col…
The registrar's maintenance of the register includes keeping and updating:1° The alphabetical file of natural and legal persons registered within the jurisdiction of the court;2° The collection of ind…
The alphabetical file indicates:1° For natural persons, their birth name, customary name, forenames, date and place of birth, the activity carried out and the address of the establishment or, failing…
Each individual file includes an original, in paper or electronic form, of the entries made either on declaration or ex officio, as well as the documents in paper or electronic form held at the regist…
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