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Article R743-54 of the French Commercial code

The rules concerning the keeping of accounts by the clerks of the commercial court are applicable to the company. All registers and documents shall be opened or drawn up in the name of the company.

Original in French 🇫🇷
Article R743-54

Les règles concernant la tenue de la comptabilité des greffiers de tribunal de commerce sont applicables à la société. Tous les registres et documents sont ouverts ou établis au nom de la société.

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