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Showing 15021–15030 of 41231 articles for “Art. al. 2”
The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least th…
…ons: 1° The net amount, after any restatements, of sales generated by fully consolidated companies; 2° The share of the holding company or companies in the net amount, after any restatements, of sales…
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
Subject to providing proof in the schedule provided for in Article L. 123-12, the companies mentioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a r…
I. - The income tax report provided for in Article L. 232-6 is presented using a model and machine-readable electronic return formats published by order of the Minister responsible for the economy. II…
The reports provided for in articles L. 232-3 and L. 232-4 are attached to the documents mentioned in article R. 232-3. These reports supplement and comment on the information provided in these docume…
The year-on-year difference arising from the translation into euros of the financial statements of companies denominated in another currency is recorded separately either in consolidated shareholders'…
A company's goodwill on first consolidation is allocated to the appropriate line items in the consolidated balance sheet; the unallocated portion of this goodwill is recorded under "goodwill" on the a…
The annual financial statements, the management report and, where applicable, the consolidated financial statements and the group management report are made available to the statutory auditors at the…
Securities representing the capital of the consolidating company held by consolidated companies are classified according to the use to which they are put in those companies. Long-term securities are s…
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