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Article D2135-6 of the French Labour Code

The combined accounts of trade unions and associations thereof, and of employees’ or employers’ associations referred to in Article L. 2135-3 include a balance sheet, an income statement and notes to the accounts drawn up in accordance with the procedures defined by regulation of the French Accounting Standards Authority (Autorité des normes comptables).

The accounting requirements for combined accounts are set by regulation of the Autorité des normes comptables.

Original in French 🇫🇷
Article D2135-6
Les comptes combinés des syndicats professionnels et de leurs unions, et des associations de salariés ou d’employeurs mentionnés à l’article L. 2135-3 comprennent un bilan, un compte de résultat et une annexe établis selon des modalités définies par règlement de l’Autorité des normes comptables.


Les prescriptions comptables relatives aux comptes combinés sont fixées par règlement de l’Autorité des normes comptables.

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