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Showing 651–660 of 62190 articles for “Art. R. 123-54 and R. 123-103 · C. civ. Art. 1857”
All traders are required to open an account with a credit institution or a postal cheque office.
All the information entered and documents attached to the national register of companies, with the exception of accounting documents covered by a declaration of confidentiality, will be made available…
The detailed rules for the application of this section shall be determined by decree in the Conseil d'Etat.
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 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…
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…
…his business. Even if there is no or insufficient profit, the necessary depreciation, amortisation and provisions must be made. Liabilities that arose during the financial year or a previous financia…
…eering committee includes a representative of each of the ministers responsible for the single body and the bodies to which the formalities for companies submitted to the single body are sent. The mem…
The declarant may not be asked for any information or document that has not been prescribed by legislative or regulatory provisions.
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