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Showing 46714680 of 58834 articles for Art. L. de finances rectificative 2024

French Commercial codeIn force
Chapter II: Company accounts

Article L232-5

Companies that prepare consolidated accounts in accordance with articles L. 233-18 to L. 233-26 may, under the conditions set out in article L. 123-17 and notwithstanding article L. 123-18, register t…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-11

…aw or the Articles of Association, plus any retained earnings. In addition, the General Meeting may decide to distribute sums deducted from the reserves available to it. In this case, the decision sha…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-20

The request for payment of the dividend in shares, accompanied, where applicable, by the payment provided for in the second paragraph of article L. 232-19 must be carried out within a period set by th…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-7

…opriation of distributable sums to be proposed to the general meeting.The I, III and VII of Article L. 451-1-2 of the Monetary and Financial Code are applicable to the companies mentioned in the first…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
TITLE III: Provisions common to the various commercial companies.

Article L231-7

The company, whatever its form, is validly represented in court by its directors.

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-4

In companies other than sociétés anonymes, the reports provided for in article L. 232-3 are drawn up by the managers, who send them to the statutory auditor, the works council and, where applicable, t…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-17

The company may not require shareholders or unit holders to repay any dividends, except where the following two conditions are met:1° If the distribution has been made in breach of the provisions of a…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-9

Subject to the provisions of the second paragraph of article L. 232-15, the company's formation expenses are amortised before any distribution of profits and, at the latest, within five years. Capital…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-13

The terms and conditions for the payment of dividends voted by the General Meeting are set by the General Meeting or, failing this, by the Board of Directors, the Management Board or the Executive Cha…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Company accounts

Article L232-22

…mpanies, within one month of the approval of the annual accounts by the ordinary meeting of shareholders or by the sole shareholder or within two months of such approval when such filing is made by el…

AI translation · Updated 7 Nov 2023Open Article
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