Article L2123-22
…ances in relation to those voted by the municipal council within the limits provided for by article L. 2123-23, by I of article L. 2123-24 and by I and III of article L. 2123-24-1, municipal councils:…
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Showing 5771–5780 of 61067 articles for “Art. L. n° 70-9 du 2 janvier 1970”
…ances in relation to those voted by the municipal council within the limits provided for by article L. 2123-23, by I of article L. 2123-24 and by I and III of article L. 2123-24-1, municipal councils:…
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.
…rofit, the necessary depreciation, amortisation and provisions must be made. Liabilities that arose during the financial year or a previous financial year must be taken into account, even if they are…
…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…
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