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Article R233-14 of the French Commercial code

In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables readers to form a fair assessment of the assets and liabilities, financial position and profit or loss of the group formed by the undertakings included in the consolidation.

Original in French 🇫🇷
Article R233-14

Outre les informations prévues par les articles L. 233-19, L. 233-23, L. 233-25 et par l’article R. 233-8, l’annexe comporte toutes les informations d’importance significative permettant aux lecteurs d’avoir une juste appréciation du patrimoine, de la situation financière et du résultat de l’ensemble constitué par les entreprises comprises dans la consolidation.

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