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Home | French Legislation Articles | French Commercial code | Legislative part | BOOK II: Commercial companies and economic interest groupings. | TITLE II: Provisions specific to various commercial companies. | Chapter V: Public limited companies. | Section 1 : Formation of sociétés anonymes. | Subsection 2: Formation without a public offer or with a public offer referred to in 1° or 2° of Article L. 411-2 of the Monetary and Financial Code or in Article L. 411-2-1 of the Monetary and Financial Code. | Article L225-14 of the French Commercial code

French Commercial code
- Legislative part
  - BOOK II: Commercial companies and economic interest groupings.
    - TITLE II: Provisions specific to various commercial companies.
      - Chapter V: Public limited companies.
        Section 1 : Formation of sociétés anonymes.
        Subsection 2: Formation without a public offer or with a public offer referred to in 1° or 2° of Article L. 411-2 of the Monetary and Financial Code or in Article L. 411-2-1 of the Monetary and Financial Code.

Article L225-14 of the French Commercial code

Article L225-14 of the French Commercial code

November 8, 2023
10:03 am

The Articles of Association contain the valuation of the contributions in kind. This is done in the light of a report appended to the Articles of Association and drawn up, under his responsibility, by a contributions auditor.

If special benefits are stipulated, the same procedure is followed.

Original in French 🇫🇷

Article L225-14

Les statuts contiennent l’évaluation des apports en nature. Il y est procédé au vu d’un rapport annexé aux statuts et établi, sous sa responsabilité, par un commissaire aux apports.

Si des avantages particuliers sont stipulés, la même procédure est suivie.

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