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Showing 661–670 of 61929 articles for “Art. s. R 123-53 and R 123-155”
All the information entered and documents attached to the national register of companies, with the exception of accounting documents covered by a declaration of confidentiality, will be made available…
The detailed rules for the application of this section shall be determined by decree in the Conseil d'Etat.
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…
Where the challenge to the decision relating to the entry of information or the filing of documents in the national register of companies relates to the validation or control of an authority mentioned…
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…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
The strategic steering committee includes a representative of each of the ministers responsible for the single body and the bodies to which the formalities for companies submitted to the single body a…
The declarant may not be asked for any information or document that has not been prescribed by legislative or regulatory provisions.
Each technical working group is chaired by an administration or recipient body designated by the strategic steering committee. It is made up of a representative of the single body and representatives…
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