BOOK II: Commercial companies and economic interest groupings.

If the Articles of Association are drawn up by private deed, as many originals as are required for the filing of a copy at the registered office, the performance of the various formalities required and the delivery of a copy to each partner shall be drawn up. .

All deliberations of the members are recorded in minutes which indicate the date and place of the meeting, the full names of the members present, the documents and reports submitted for discussion, a summary of the debates, the text of the resolutions put to the vote and the results of the votes. The minutes are signed by each of the partners present. When all the partners are managing partners, only…

The minutes provided for in Article R. 221-2 are drawn up in a special register kept at the registered office and listed and initialled either by a judge of the commercial court, or by a judge of the judicial court, or by the mayor of the municipality of the registered office or a deputy mayor, in the ordinary form and without charge. However, the minutes may be drawn up on…

Copies or extracts of the minutes of shareholders’ meetings are certified by a single manager. During the liquidation of the company, their certification shall be carried out by a single liquidator. The certification may be carried out by means of an electronic signature which complies at least with the requirements relating to an advanced electronic signature provided for in Article 26 of Regulation (EU) No 910/2014 of the European Parliament…

For the application of the second paragraph of article L. 221-9 relating to the appointment of a statutory auditor, the balance sheet total is set at 4,000,000 euros, the amount of turnover excluding tax is set at 8,000,000 euros and the average number of employees is set at fifty. The balance sheet total and the amount of turnover excluding tax are determined in accordance with the fifth and sixth paragraphs…

The annual financial statements, the management report and, where applicable, the consolidated financial statements and the report on the management of the Group shall be made available to the Statutory Auditors at the registered office at least one month before the meeting provided for in Article L. 221-7.

The annual financial statements, the management report, the text of the proposed resolutions and, where applicable, the consolidated financial statements, the report on the management of the Group and the statutory auditors’ reports on the annual financial statements and the consolidated financial statements shall be sent to the shareholders at least fifteen days before the meeting of the General Meeting provided for in Article L. 221-7. For a period of…

The report referred to in Article L. 221-7-1 shall be made available to the public on the company’s website within eight months of the end of the financial year and for a period of five years.

In application of the provisions of Article L. 221-8, a non-managing partner has the right to inspect for himself, at the registered office, the business and accounting books, contracts, invoices, correspondence, minutes and, more generally, any document drawn up by the company or received by it. The right to inspect entails the right to take copies. In the exercise of these rights, the shareholder may be assisted by an expert…