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Article R123-191 of the French Commercial code

Shareholders’ equity corresponds to the algebraic sum of contributions, revaluation differences, profits other than those for which a decision has been made to distribute, losses, investment subsidies and regulated provisions.

Original in French 🇫🇷
Article R123-191

Les capitaux propres correspondent à la somme algébrique des apports, des écarts de réévaluation, des bénéfices autres que ceux pour lesquels une décision de distribution est intervenue, des pertes, des subventions d’investissement et des provisions réglementées.

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