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Showing 14611470 of 68785 articles for Art. II and III

French Commercial codeIn force
Chapter II: Company accounts.

Article R232-8-2

I. - The income tax report provided for in Article L. 232-6 is presented using a model and machine-readable electronic return formats published by order of the Minister responsible for the economy. II…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article R232-5

The presentation rules and methods used to prepare the documents mentioned in Article R. 232-3 may not be changed from one period to the next without justification in the reports mentioned in Article…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article R232-6

Within eight days of their preparation, the documents and reports referred to in articles R. 232-3 and R. 232-4 shall be sent to the statutory auditor, the works council and the supervisory board.

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article R232-2

…financial years.The employees taken into account are the permanent employees linked to the company and to the companies in which the latter directly or indirectly holds more than half of the capital.…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article D232-8-1

I. - The threshold provided for in I of article L. 232-6 is set at 750 million euros. II. - The threshold provided for in I of Article L. 232-6-1 is the net turnover set at 12 million euros. III. - Fo…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article R232-8

…of the share of shareholders' equity before allocation of net income, whether positive or negative, and the net amount of the unallocated difference on first consolidation. The difference between this…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article R232-3

…ithin four months of the close of each half-year of the financial year, the situation of realisable and available assets, excluding going concern values, and current liabilities; 2° Annually: a) The c…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts.

Article R232-7

Where, pursuant to articles L. 232-3 and L. 232-4, the statutory auditor shall make observations and set them out in a written report sent to the board of directors, the management board or the manage…

AI translation · Updated 6 Nov 2023Open Article
French Commercial codeIn force
TITLE III: Provisions common to the various commercial companies.

Article A232-1

The currency used for the corporate income tax report provided for in Article L. 232-6 is that used to prepare the company's annual financial statements.

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
TITLE III: Provisions common to the various commercial companies.

Article A232

I.-The information provided for in II of Article L. 232-6 shall be presented in accordance with the methods set out below or those relating to the declarations referred to in Parts B and C of Section…

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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