Appendices

Articles in this section · 16

Annexe à l'article D. 211-2 du code de la consommationAnnexe à l'article D. 211-3 du code de la consommationAnnexe à l'article D. 211-4 du code de la consommationAnnexe à l'article D312-26Annexe à l'article R221-1Annexe à l'article R221-3Annexe à l'article R224-5Annexe à l'article R312-5Annexe à l'article R312-9Annexe à l'article R312-14Annexe à l'article R312-32Annexe à l'article R313-4Annexe à l'article R313-8Annexe à l'article R314-3Annexe à l'article R314-6Annexe à l'article R314-20

Article Annexe à l'article R314-6

French Consumer CodeIn force
Ask for lawyer reviewed or certified translation

Updated 7 Nov 2023

For the purposes of article R. 314-6 du code de la consommation, the following terms are defined:

Post-counted commission: commission invoiced to the customer at the end of the period in respect of advances granted.

Pre-counted commission: commission invoiced to the customer in respect of advances granted, when the said advances are set up.

Guarantee holdback: sum set aside when the invoices are taken over by the factoring company to guarantee the latter against any sums that the customer may become indebted to it, and which is returned to the factoring company in the event that this guarantee has not been implemented.

Debtor numbers: product of the gross financing amount multiplied by the number of financing days.

Credit balances on the holdback account: product of the amount withdrawn from the commitment account in respect of the provision of the holdback by the number of days for which the commitment account is charged.

The one-day period rate applicable to factoring transactions is calculated as follows:

1° Numerator of the rate:

The numerator is made up of:

the amount of the pre-counted financing commission (taken in full or in the event of staggering, for the portion attributable to the period in question) and/or post-counted commission based on the entire advance (including the advance on remuneration received by the factoring company and on holdbacks) ;

the amount of other fees and commissions relating to the financing, but distinct from the financing commission, included in the basis for calculating the overall effective rate (taken in full or in the event of spreading, for the portion attributable to the period in question).

The numerator is, where applicable, reduced by the rate or base reductions granted in respect of the advance on holdbacks;

2° Denominator of the rate:

The denominator is made up of:

the amount of the debit numbers relating to the pre-counted financing commission (in the event of averaging, only the debit numbers relating to the period in question are taken into account);

the amount of the debit numbers relating to the post-counted financing commission for the period in question.

The denominator is reduced by:

from the amount of the credit numbers recorded during the said period on the holdback account, for the portion that gave rise to the collection of financing-related commissions;

from the product of the amount of the pre-counted financing commission referred to in the numerator by the number of days of pre-counted financing ;

-of the product of the amount of fees and commissions referred to in the numerator over the period in question included in the base for the overall effective rate, by the length of time over which they reduce the amount of financing available;

-of the product of the amount of fees and commissions over the period in question not included in the base for the overall effective rate, by the length of time over which they reduce, over the period, the amount of financing available.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

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We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

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Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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