French Commercial codeIn force
Sub-paragraph 1: Balance sheet.
Article R123-188
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Showing 3011–3020 of 52212 articles for “Art. 1844-1”
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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.
When the Registrar is informed by an administrative or judicial authority of a change in one of the addresses declared by the registered person, he shall automatically mention these changes and notify…
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…
Unless the last paragraph of article R. 123-128, when the Registrar is informed that a registered person has ceased his activity at the declared address, he shall remind him of his reporting obligatio…
Where the court that has handed down one of the decisions referred to in Article R. 123-122 is not the court within whose jurisdiction the register in which the main registration appears is kept, the…
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…
The liabilities side of the balance sheet shows the following items in succession: shareholders' equity, other shareholders' equity, provisions, debts, accruals and deferred income and translation dif…
Shareholders' equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies…
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