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Showing 15141–15150 of 41231 articles for “Art. al. 2”
…ll not apply: 1° In the event of the sale of the shareholding to a spouse, ascendant or descendant; 2° To companies that are the subject of conciliation, safeguard, receivership or liquidation proceed…
The transfer is again subject to articles L. 23-10-7 to L. 23-10-9when it occurs more than two years after the expiry of the period provided for in article L. 23-10-7. If during this two-year period t…
…results of the consolidated group. The provisions of the first and second paragraphs of article L. 123-14.
…ng company that is not controlled by another company, within the meaning of II or III of Article L. 233-16, whose consolidated turnover at the end of two consecutive financial years exceeds the thresh…
…he group as a whole, publish consolidated accounts, shall comply with the provisions of articles L. 233-16 and L. 233-18 to L. 233-27. In this case, when their annual accounts are certified under the…
I.-Any commercial company that is neither a micro-enterprise, within the meaning of Article L. 123-16-1, nor a small business, within the meaning of Article L. 123-16, and which is controlled, within…
By way of derogation from the provisions of article L. 233-16, the companies referred to in the said article are exempted, under conditions laid down by decree in the Conseil d'Etat, from the obligati…
…elopment activities. This report may be included in the management report referred to in article L. 232-1.
Subject to justification in the notes to the financial statements, the consolidated financial statements may be drawn up on a different date from that of the annual financial statements of the consoli…
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…
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