BOOK II: Commercial companies and economic interest groupings.

The minutes of the proceedings referred to in article R. 225-106 mentions any technical incident relating to videoconferencing or telecommunication that may have disrupted the proceedings of the meeting.

Shareholders’ Meetings are chaired by the Chairman of the Board of Directors or the Supervisory Board, as applicable, or, in his absence, by the person provided for in the Articles of Association. Failing this, the meeting shall elect its own chairman. If convened by the statutory auditors, by a court-appointed agent or by the liquidators, the meeting shall be chaired by the person or by one of those who convened…

The two members of the meeting with the highest number of votes who accept this function are the scrutineers of the meeting. The officers of the meeting appoint its secretary who, unless otherwise provided for in the Articles of Association, may be chosen from outside the shareholders.

The management report referred to in the second paragraph of Article L. 225-100 must be accompanied by a table, a model of which is shown in Appendix 2-2 to this book, showing the company’s results for each of the last five financial years or for each of the financial years ended since the incorporation of the company or the takeover by it of another company, if they are less than…

The statutory auditors referred to in article L. 225-101 are appointed and carry out their duties under the conditions set out in article R. 22-10-7. The report describes the assets to be acquired, indicates the criteria used to set the price and assesses the relevance of these criteria.

The thresholds provided for in Article L. 225-102-1, assessed at the end of the financial year, are set at 100 million euros for the balance sheet total, 100 million euros for the net sales figure and 500 for the average number of permanent employees during the financial year. The balance sheet total and the net sales figure are determined in accordance with the fifth and sixth paragraphs of Article D….

The employee headcount threshold provided for in 4° of Article L. 225-115 is assessed on the closing date of the last financial year.

I.-The extra-financial performance statement referred to in I of Article L. 225-102-1 and the consolidated non-financial performance statement mentioned in II of the same article present the business model of the company or, where applicable, of the group of companies for which the company prepares consolidated accounts. They also present, for each category of information mentioned in III of the same article or in the second paragraph of article L….

I.-The declarations mentioned in I and II of article L. 225-102-1 present the data observed during the financial year just ended and, where applicable, during the previous financial year, so as to enable these data to be compared. They shall include, where appropriate, references to the amounts indicated in the documents referred to in Article R. 232-1 of this code. II.-When a company voluntarily complies with a national or international…

I.-The independent third-party body referred to in V of article L. 225-102-1 is appointed, as appropriate, by the Chief Executive Officer or the Chairman of the Management Board, for a period not exceeding six financial years, from among the bodies accredited for this purpose by the French Accreditation Committee (COFRAC) or by any other accreditation body that is a signatory to the multilateral recognition agreement established by the European Coordination…