Article L233-26
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…
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Showing 81–90 of 68091 articles for “Art. s. L 233-3 and R 225-31”
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…
Companies providing public road passenger transport services are exempt from the financial standing and professional competence requirements set out in articles R. 3113-31 and R. 3113-34 of the Transp…
For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance…
In the case of a takeover bid, persons who have entered into an agreement with the author of a takeover bid with a view to obtaining control of the company that is the subject of the bid are deemed to…
The shareholder information provided for in I of Article L. 233-8 shall take the form of a notice published in a medium authorised to carry legal advertisements in the département where the company ha…
Subsidiaries or holdings that are exclusively or jointly controlled or over which significant influence is exercised are included in the consolidation.Significant influence over the management and fin…
For the application of VII of Article L. 233-7, the information shall be sent to the company and must reach the Autorité des marchés financiers no later than the close of trading on the fifth trading…
Where one company owns more than half of the capital of another company, the latter shall be deemed, for the purposes of sections 2 and 4 of this chapter, to be a subsidiary of the former.
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.
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