Article L123-12
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
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Showing 581–590 of 65577 articles for “Art. s. L 227-1 to L 227-20-1”
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
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A foreign national married to a French national will be issued with a temporary residence permit bearing the wording "private and family life" for a period of one year if the following conditions are…
I. - This section does not apply to securitisation undertakings, with the exception of this sub-section and I and II of article L. 214-24.II. - By way of derogation from I, securitisation undertakings…
I. - The purpose of securitisation undertakings is, on the one hand, to be exposed to the risks, including insurance risks, referred to in article L. 214-175-1 and, on the other hand, to finance or he…
When the articles of association of the securitisation company provide for the use of forward financial instruments to expose the company, or for the sale of receivables that are not due or for which…
I. - The rules and regulations or the articles of association of the organisation shall stipulate the duration of the financial years, which may not exceed twelve months. However, the first financial…
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