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Showing 111–120 of 37986 articles for “Art. L. 233-16”
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.
A decree in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
If a company other than a société par actions includes among its shareholders a société par actions holding a fraction of its capital greater than 10%, it may not hold any shares issued by the latter.…
Where shares or voting rights in a company are owned by one or more companies which it directly or indirectly controls, the voting rights attached to those shares or voting rights may not be exercised…
The articles of association of a company whose shares are admitted to trading on a regulated market may provide that the effects of restrictions in the articles of association on the exercise of votin…
Any shareholding of even less than 10% held by a controlled company is considered to be held indirectly by the company controlling that company.
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
Except where they result from a legislative obligation, clauses in the articles of association of a company whose shares are admitted to trading on a regulated market providing for restrictions in the…
I.- For the purposes of sections 2 and 4 of this chapter, any natural person or legal entity is deemed to control another:
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