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Showing 11591–11600 of 39711 articles for “Art. al. 3”
In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables rea…
…accounts may be prepared using, in addition to the valuation methods provided for in articles L. 123-18 to L. 123-21, the valuation methods laid down by a regulation of the Autorité des normes compta…
The consolidated income statement includes: 1° The components: a) The profit or loss of the consolidating company; b) The profit or loss of fully consolidated companies; c) The proportion of the profi…
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 two…
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…
…xable income of a subsequent financial year; 2° Adjustments and eliminations imposed on article R. 233-8, the restatements provided for in c of that article and in particular those induced by the use…
…ntories, receivables, marketable securities and cash;2° Shareholders' equity, provisions and debts; 3° The share of minority shareholders or partners.
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