BOOK VIII: Some regulated professions.

The auxiliary journals mention in chronological order all the transactions mentioned in Article R. 814-29. For each transaction, they indicate the date, the name of the transaction, the description of the transaction and its amount. In the case of cash receipts, the number of the receipt is given opposite the cash receipt in a column of the journal book reserved for this purpose.

Statements are drawn up each quarter by court-appointed administrators and judicial representatives for all mandates that have not been the subject of a rendering of accounts. These statements mention for each mandate: the number of the case in the register, the name of the case, the name of the mandating court or the capacity of the mandator, the date of the appointment decision, the nature of the assignment concerned, the…

The court-appointed administrator or the court-appointed agent sends the statements provided for in the previous article within fifteen days of the end of the quarter to the registry of the commercial court and, where applicable, of the judicial court, as well as to the public prosecutor at the judicial court within whose jurisdiction he has his professional domicile, for all of his mandates. He sends the same statements to the…

A numbered receipt is issued for each cash remittance. The series of numbers is unbroken; receipts must be used in numerical order. Each receipt shall state the name and address of the legal representative, the date of the receipt, its amount in words and figures, the name and address of the paying party, the name of the case to which this settlement applies and the cause of the settlement.

At all times, the total sums for which the court-appointed administrator or mandataire is accountable under a mandate must be covered by funds, bills, securities and other valuables belonging to others deposited in accounts opened at the Caisse des dépôts et consignations and in other financial institutions, and by cash on hand. Funds held under a mandate may under no circumstances be used for the benefit of another mandate.

The thresholds mentioned in Article L. 814-15 are set: 1° At 250 employees employed by the debtor on the date of the application to open proceedings, this number being determined in accordance with the provisions of 4° of Article R. 621-1; 2° 20 million euros in turnover, defined in accordance with the provisions of the sixth paragraph of Article D. 123-200, assessed on the closing date of the last accounting…

The provisions of articles R. 814-29 to R. 814-41 also apply to judicial representatives authorised to continue one or more cases in progress after their withdrawal from the professional list, under the conditions set out in articles L. 811-8 and L. 812-6, as well as to natural persons designated by the courts under the conditions set out in the second paragraph of Article L. 811-2 and by the first paragraph…

Available sums deposited in bank accounts opened in the name of a debtor who has been the subject of a judgment adopting an assignment plan must be paid to the Caisse des dépôts et consignations within fifteen days of the pronouncement of this judgment. These bank accounts may nevertheless continue to be used to cover bills or means of payment issued prior to the date of the judgment.

When a court-appointed administrator or a judicial representative deposits funds with the Caisse des dépôts et consignations in a remunerated global account, he shall show once a quarter and at the end of his assignment, in special accounts as well as on the statements provided for in Article R. 814-34, the sums arising from interest generated for the benefit of each company. These sums are calculated in proportion to the…

Judicial administrators in the exercise of the mandates entrusted to them in civil matters are required to deposit in an account opened in their name at the Caisse des dépôts et consignations, as soon as they are received, all the funds they have received in the context of legal assignments, including provisions for costs and fees. These sums may not be withdrawn for their benefit until their fees or provisions…