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Showing 8371–8380 of 53957 articles for “Art. R. 1334-29-2”
Agreements between the State, on the one hand, and the department or the competent authority for the organisation of urban transport, on the other hand, may provide for: 1° The transmission of compute…
The standardised documents mentioned in article R. 1614-37 are provided free of charge by the State.
The appropriations entered in the State budget as part of the general decentralisation grant and intended to compensate for the expenditure of municipal hygiene offices which, on 1 January 1984, the d…
The projection according to the scenario mentioned in a of I of article R. 385-4 is carried out over the ten financial years following the end of the previous financial year and according to the follo…
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.
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…
Financial securities, 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 enti…
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