French Commercial codeIn force
Sub-paragraph 1: Balance sheet.
Article R123-182
…and work-in-progress, advances and deposits paid on orders, receivables, marketable securities and cash;
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Showing 891–900 of 18871 articles for “Art. CA Douai 12-7-2018 n° 18/00485”
…and work-in-progress, advances and deposits paid on orders, receivables, marketable securities and cash;
…of the projects, which is justified in the notes to the financial statements. If their useful life cannot be reliably determined, development costs are amortised over a maximum period of 5 years.As l…
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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.
…d 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 the terms and conditions set out in the notes to…
…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 entered on the assets side of…
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…
…prosecutor, either on his own initiative or following a complaint from any interested party, shall carry out any useful investigation. If necessary, the Public Prosecutor will institute proceedings a…
The publication formalities are carried out at the behest and under the responsibility of the legal representatives of the companies. Where a disclosure formality relating neither to the formation of…
The agent provided for in article L. 225-24 is appointed by the president of the commercial court, ruling on a petition.
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