Article L233-23
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
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Showing 41–50 of 68051 articles for “Art. s. L 233-16 and L 233-17 · Art. D 230-2”
Subject to justification in the notes to the financial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the A…
A certificate of application is issued to all foreign nationals applying for the issue or renewal of a residence permit.A residence permit is issued to third-country nationals no later than six months…
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.
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…
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…
The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have oc…
The consolidated financial statements must be true and fair and give a true and fair view of the assets and liabilities, financial position and results of the consolidated group. The provisions of the…
Where one company owns between 10% and 50% of the capital of another company, the former shall be deemed, for the purposes of sections 2 and 4 of this chapter, to have an interest in the latter.
A joint stock company may not own shares in another company, if the latter holds a fraction of its capital greater than 10%. Failing agreement between the companies concerned to regularise the situati…
However, the above-mentioned machines which were in conformity with the technical rules applicable during the transitional period defined by Article 6 of Decree no. 92-767 of 29 July 1992 when they we…
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