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Showing 91–100 of 68091 articles for “Art. s. L 233-3 and R 225-31”
Any shareholding of even less than 10% held by a controlled company is considered to be held indirectly by the company controlling that company.
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…
Only distraining or opposing creditors who have made themselves known prior to the sale are entitled to claim the sale price.
Securities representing the capital of the consolidating company held by consolidated companies are classified according to the use to which they are put in those companies. Long-term securities are s…
A company's goodwill on first consolidation is allocated to the appropriate line items in the consolidated balance sheet; the unallocated portion of this goodwill is recorded under "goodwill" on the a…
The year-on-year difference arising from the translation into euros of the financial statements of companies denominated in another currency is recorded separately either in consolidated shareholders'…
Consolidated sales are equal to the amount of sales of products and services related to the current activities of the group formed by the fully consolidated companies. It includes, after elimination o…
The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least th…
The consolidated balance sheet drawn up in accordance with a model laid down by a regulation of the Autorité des normes comptables shall be presented either in tabular form or in the form of a list. I…
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…
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