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Showing 1041–1050 of 56677 articles for “Art. L. 145-2”
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
…rities, which include transferable securities within the meaning of the second paragraph of article L. 228-1 of the French Commercial Code , may only be issued by the State, a legal entity, a fonds co…
The banques populaires may only carry out transactions with traders, industrialists, manufacturers, craftsmen, boatmasters, commercial companies and members of the liberal professions for the normal e…
…d loans, exposures to public entities and securities, deposits and exposures as defined in articles L. 513-3 to L. 513-7 ; 2° For the financing of these categories of loans, exposures, securities and…
The participating and parent undertakings referred to in the second and third paragraphs of Article L. 356-2 respectively shall put in place appropriate structures and systems at group level to meet t…
…cated in the right-hand column of the same table: Applicable articles In the wording resulting from L. 521-1 Ordinance no. 2017-1252 of 9 August 2017 L. 521-2 Order no. 2009-866 of 15 July 2009 L. 521…
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