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Showing 431–440 of 61902 articles for “Art. s. R. 123-224 and R. 123-232”
…ding heading. It is amortised systematically over the term of the loan in accordance with the terms and conditions set out in the notes to the financial statements. Under no circumstances may premiums…
Deeds and documents issued by the company and intended for third parties, in particular letters, invoices, advertisements and various publications, shall state the company name, immediately and legibl…
…is provided by the administration of the Journaux officiels to the clerks of the commercial courts and the courts of first instance ruling on commercial matters.The Bulletin officiel des annonces civ…
…evelopment of the company but the amount of which cannot be related to specific production of goods and services may be entered on the assets side of the balance sheet under "Formation expenses". Deve…
…e leasing of a business or craft establishment, includes the same information concerning the former and new operators respectively.
…ions are made at the expense of the new operator of the business or craft enterprise, at the behest and under the responsibility of the registrar who receives the declarations.
…are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance sheet and profit and loss account. They relate to a…
…in the notice, which will indicate the reason for the new registration as well as the previous number.
…holding them. Securities representing more than 10% of the capital are presumed to be equity holdings.
…items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation differences. Liabilities items distinguish among shareholders' e…
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