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Showing 8231–8240 of 68983 articles for “Art. al. 1 and 2”
…n the territory of one or more Member States of the European Economic Area, pursuant to Article L. 311-31, Article L. 311-36, II of Article L. 311-42 or II of Article L. 311-48, the resolution college…
…the operating procedures of the college of competent authorities provided for in II of Article L. 311-59. Where it coordinates the activities of one of the formations of this college, the resolution…
In exercising their powers, the college of supervisors and the college of resolution assess the potential effects of disclosure of information relating to the person concerned or to the resolution pro…
When using the international accounting standards adopted by regulation of the European Commission, commercial companies which draw up and publish consolidated accounts within the meaning of Article L…
…cial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the Autorité des normes comptables, and intended: 1° To…
…ee in the Conseil d'Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.
The consolidated financial statements comprise the consolidated balance sheet and income statement and notes to the financial statements: they form an indivisible whole.To this end, the companies incl…
Subject to the provisions of article L. 233-23, the consolidated financial statements are prepared in accordance with the accounting principles and valuation rules of this code, taking into account th…
…ficant events affecting the assets or liabilities of the undertakings included in the consolidation and occurring between the closing date of their balance sheet and the closing date of the consolidat…
…gnificant events that have occurred between the closing date of the financial year of consolidation and the date on which the consolidated accounts are drawn up, and its research and development activ…
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