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Showing 71–80 of 68091 articles for “Art. s. L 233-3 and R 225-31”
The board of directors, the management board or the manager of any company having subsidiaries or participating interests, shall include in the notes to the accounts of the company a table, with a vie…
I.-Commercial companies shall draw up and publish each year, at the request of the board of directors, the management board or the manager(s), as the case may be, consolidated accounts and a report on…
The periods provided for in the second and fourth paragraphs of Article L. 233-30 are one year from the date on which the shares that the company is obliged to dispose of entered its assets.
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
For the application of I of Article L. 233-7, the information shall be sent to the company no later than before the close of trading on the fourth trading day following the day on which the shareholdi…
The accounts of companies under the exclusive control of the consolidating company are fully consolidated. The accounts of companies controlled jointly with other shareholders or associates by the con…
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 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…
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