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Showing 15151–15160 of 41231 articles for “Art. al. 2”
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…
Provided they justify this in the schedule provided for in Article L. 123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accou…
…from: 1° Either the direct or indirect holding of the majority of voting rights in another company; 2° Or the appointment, for two successive financial years, of the majority of the members of the adm…
A decree 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.
…ial 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…
…mmercial companies which draw up and publish consolidated accounts within the meaning of Article L. 233-16 are exempted from complying with the accounting rules laid down by Articles L. 233-17-2 to L.…
Subsidiaries or holdings that are exclusively or jointly controlled or over which significant influence is exercised are included in the consolidation.Significant influence over the management and fin…
…that subsidiary or participating interest are held solely with a view to their subsequent disposal; 2° The subsidiary or participating interest represents, alone or with others, only an insignificant…
The accounts of companies under the exclusive control of the consolidating company are fully consolidated. The accounts of companies controlled jointly with other shareholders or associates by the con…
In companies other than sociétés anonymes, the reports provided for in article L. 232-3 are drawn up by the managers, who send them to the statutory auditor, the works council and, where applicable, t…
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