French Commercial codeIn force
Paragraph 4: Creation of accounts.
Article R123-188
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Showing 711–720 of 3891 articles for “Art. 18 Mar 1993”
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Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
The amount of loan repayment premiums is entered on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with th…
Expenses incurred in connection with operations that condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be…
Participations are rights in the capital of other legal entities, whether or not evidenced by securities, which, by creating a lasting link with them, are intended to contribute to the business of the…
As soon as it appears that a sworn goods broker may have committed one of the breaches provided for in article L. 131-32, the public prosecutor, either on his own initiative or following a complaint f…
…ce sent to it, any interested party may request the president of the commercial court, acting in summary proceedings, to appoint an agent to complete the formality.
The agent provided for in article L. 225-24 is appointed by the president of the commercial court, ruling on a petition.
Where the cancellation, not consented to by the creditor, is requested by way of a principal action, such action shall be brought before the commercial court of the place of registration.
The annual financial statements, the management report, the text of the proposed resolutions and, where applicable, the consolidated financial statements, the Group management report and the statutory…
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