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Showing 511–520 of 30574 articles for “Art. R 123-103”
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
The authorities mentioned within this sub-section shall control that the undertakings falling within their area of competence comply with the conditions necessary for access to their activity or for t…
Unrestricted access is granted to all the information and attachments contained in the register, as well as to the supporting documents kept: 1° Registered persons for data concerning them; > The foll…
Giving inaccurate or incomplete information in bad faith with a view to registration, deletion or an additional or amending entry in the trade and companies register is punishable by a fine of 4,500 e…
Any legal entity applying for registration in the Trade and Companies Register must provide proof of enjoyment of the premises or premises where it sets up, alone or with others, the registered office…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
Where the challenge to the decision relating to the entry of information or the filing of documents in the national register of companies relates to the validation or control of an authority mentioned…
No person may be entered in the register unless he fulfils the conditions necessary for the exercise of his activity. Legal entities must also have completed the formalities prescribed by the laws and…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
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…
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