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Article R123-177 of the French Commercial code

The inventory is the annual check of the existence and value of all assets and liabilities at the balance sheet date.

Inventory data is kept under the conditions provided for in article L. 123-22 and organised in such a way as to justify the content and valuation method of each balance sheet item.

Original in French 🇫🇷
Article R123-177

L’inventaire est le contrôle annuel de l’existence et de la valeur de tous les éléments d’actif et de passif à la date de clôture.

Les données d’inventaire sont conservées dans les conditions prévues à l’article L. 123-22 et organisées de manière à justifier le contenu et le mode d’évaluation de chacun des postes du bilan.

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