Article R123-181
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.
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Showing 361–370 of 14971 articles for “Art. L123-6”
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.
Identification numbers are allocated by the Institut national de la statistique et des études économiques to registered legal units and their establishments: 1° Either, for companies, during the proce…
The identification information mentioned in the register concerning registered legal units or their establishments is modified: 1° Either, for companies, at the time of the procedure for modifying the…
When the Registrar is informed that the registration of a person or an amending registration concerning that person would have been carried out by producing an irregular supporting document or deed, a…
When the Registrar is informed by an administrative or judicial authority of a change in one of the addresses declared by the registered person, he shall automatically mention these changes and notify…
The appeal against the orders is lodged, investigated and judged as in non-contentious matters in accordance with the provisions of articles 950 to 953 of the Code of Civil Procedure. However, the par…
The order of the judge responsible for supervising the register of commerce and companies or the ruling of the court of appeal shall be referred to within fifteen days of the date on which the decisio…
A decision to refuse registration or registration of amendments to the articles of association taken by the registrar pursuant to the second paragraph of article R. 123-95 may be contested within fift…
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…
Income and expenses for the financial year are classified in the income statement in such a way as to show, by difference, items of ordinary income and extraordinary income and expenses, the realisati…
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