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Showing 11671–11680 of 39711 articles for “Art. al. 3”
…e 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 c…
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…
…lopment 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…
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…
…and no other partner or shareholder held, directly or indirectly, a fraction greater than its own; 3° Or the right to exercise a dominant influence over an undertaking by virtue of a contract or clau…
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.
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