French Commercial codeIn force
Chapter I: Provisions adapting Book I.
Article L941-19
In article L. 145-56, the words: "and procedure" are deleted.
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Showing 611–620 of 3738 articles for “Art. n° 19-12.814”
In article L. 145-56, the words: "and procedure" are deleted.
Income and expenses for the financial year are classified in the income statement in such a way as to show, by difference, items of ordinary income and extraordinary income and expenses, the realisati…
The profit and loss account for the financial year, presented in the form of a list in accordance with the provisions of the second paragraph of article L. 123-13 is also used to show operating profit…
In addition to the mandatory information provided for in articles L. 123-13 to L. 123-21, L. 232-1 to L. 232-23, R. 123-179 to R. 123-189 of this code and article R. 313-14 of the Monetary and Financi…
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
The income statement, the model for which is established by a regulation of the Autorité des normes comptables, shows successively, in addition to changes in inventories: 1° Under expenses: operating…
The liabilities side of the balance sheet shows the following items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation dif…
Shareholders' equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies…
The prosecuted sworn goods broker is summoned to appear by the public prosecutor at the judicial court.
Commission members are remunerated in the form of holiday allowances under conditions laid down by order issued by the Minister for the Budget and the Minister for Trade, Craft Trades and Services. Tr…
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