Article L233-17-2
…influence is exercised are included in the consolidation.Significant influence over the management and financial policy of an undertaking is presumed when a company holds, directly or indirectly, at…
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Showing 41–50 of 69947 articles for “Art. L. 233-1 and L. 233-2”
…influence is exercised are included in the consolidation.Significant influence over the management and financial policy of an undertaking is presumed when a company holds, directly or indirectly, at…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
Third-country nationals who are family members of a European Union citizen meeting the conditions set out in 1° or 2° of article
Provided they justify this in the schedule provided for in Article L. 123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accou…
I.-The fixed portion provided for in the second paragraph of article L. 2335-16 amounts to €9,000. The variable portion provided for in the same paragraph is allocated according to the following scale…
…by the consolidating company, a subsidiary or holding is left outside the consolidation when severe and lasting restrictions substantially call into question the control or influence exercised by the…
…nancial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the Autorité des normes comptables, and intended: 1°…
Where one company owns between 10% and 50% of the capital of another company, the former shall be deemed, for the purposes of sections 2 and 4 of this chapter, to have an interest in the latter.
…ch a company which owns more than half the capital of another company within the meaning of Article L. 233-1, which has a holding within the meaning of Article L. 233-2 or which exercises control over…
Based on the information received pursuant to articles L. 233-7 and L. 233-12, the report presented to the shareholders on the operations of the financial year shall mention the identity of the natura…
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