French Commercial codeIn force
Sub-paragraph 1: Balance sheet.
Article R123-188
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Showing 1121–1130 of 37710 articles for “Art. L. 145-18”
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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.
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…
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 publication formalities are carried out at the behest and under the responsibility of the legal representatives of the companies. Where a disclosure formality relating neither to the formation of…
Where the cancellation, not consented to by the creditor, is requested by way of a principal action, such action shall be brought before the commercial court of the place of registration.
The decision of the general meeting of each company registered in France which participates in the formation of the European holding company is the subject of a notice inserted, by each of them, in a…
If the sums allocated to creditors or members have not been paid to them, they shall be deposited, on expiry of the one-year period from the close of the liquidation, with the Caisse des dépôts et con…
Subject to the provisions of Article R. 321-65, no person may conduct voluntary sales of furniture by public auction unless he meets the following conditions: 1° Be French or a national of a State oth…
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