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Article L233-15 of the French Commercial code

The board of directors, the management board or the manager of any company having subsidiaries or participating interests, shall include in the notes to the accounts of the company a table, with a view to showing the position of the said subsidiaries and participating interests within the meaning of this section.

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Original in French 🇫🇷
Article L233-15

Le conseil d’administration, le directoire ou le gérant de toute société ayant des filiales ou des participations, inclut dans l’annexe de la société un tableau, en vue de faire apparaître la situation desdites filiales et participations au sens de la présente section.

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