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Showing 15011–15020 of 41231 articles for “Art. al. 2”
…tionately consolidated companies that represents the interest of the holding company or companies ; 2° The fraction of the result of companies consolidated by the equity method, representing either th…
I. - The threshold provided for in I of article L. 232-6 is set at 750 million euros. II. - The threshold provided for in I of Article L. 232-6-1 is the net turnover set at 12 million euros. III. - Fo…
…to or greater than 18,000,000 euros, are required to draw up the documents mentioned in article L. 232-2.They cease to be subject to this obligation if they do not meet any of these conditions for tw…
Within eight days of their preparation, the documents and reports referred to in articles R. 232-3 and R. 232-4 shall be sent to the statutory auditor, the works council and the supervisory board.
The presentation rules and methods used to prepare the documents mentioned in Article R. 232-3 may not be changed from one period to the next without justification in the reports mentioned in Article…
I. - The threshold provided for in I of article L. 233-28-1 is that set out in I of article D. 232-8-1. II. - The threshold provided for in II of article L. 233-28-2 is that set out in II of article D…
…ion of income or expenses and their inclusion in the taxable income of a subsequent financial year; 2° Adjustments and eliminations imposed on article R. 233-8, the restatements provided for in c of t…
…sets; 1° bis In respect of current assets: inventories, receivables, marketable securities and cash;2° Shareholders' equity, provisions and debts; 3° The share of minority shareholders or partners.
The consolidated accounts provided for in this book are prepared using the full consolidation method, the proportional consolidation method or the equity method. In the full consolidation method, the…
For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance…
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