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Showing 91–100 of 52304 articles for “Art. R123-1”
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…
Any trader or legal entity shall be struck off automatically: 1° As from the closure of proceedings, either for bankruptcy, liquidation of assets due to insufficient assets or dissolution of the union…
Any automatic registration made on the basis of information that proves to be incorrect shall be reported by the Registrar.
The entries relating to the decisions referred to in Article R. 123-122 when:1° Safeguard proceedings have been terminated pursuant to Article L. 622-12 ;2° Reorganisation proceedings have been termin…
The profit and loss account for the financial year, presented in the form of a list in accordance with the provisions of the second paragraph of article L. 123-13 is also used to show operating profit…
When the registrar has entered a notice of cessation of business in the register pursuant to article R. 123-125, it shall automatically remove from the register any person who has not remedied the sit…
When the registrar who carried out the main registration of a legal entity that may be subject to dissolution notes, after a period of two years following the entry in the register of the total cessat…
The registrar who deregisters a registration shall require without delay: 1° If it concerns a principal registration, the deregistration of the corresponding secondary registrations, except in the cas…
The income statement, the model for which is established by a regulation of the Autorité des normes comptables, shows successively, in addition to changes in inventories: 1° Under expenses: operating…
The Registrar may, at any time, verify the permanent compliance of the entries made with the provisions mentioned in articles R. 123-95 and R. 123-96. In the event of non-compliance, the registered pe…
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