Title IV: Accounting and statistical provisions

The following companies are required to prepare annual accounts in accordance with the accounting standards defined by the Autorité des normes comptables, subject to the conditions laid down by regulation: 1° The French companies referred to in article L. 310-1, for all their operations, including those of their branches established abroad; 2° Branches of foreign undertakings referred to in Article L. 310-1, other than those whose registered office is in…

Subject to the specific provisions of this Code, the companies defined in Article L. 341-1 are subject to the accounting requirements set out in Articles L. 123-12 to L. 123-22 of the French Commercial Code.

Without prejudice to the disclosure rules set out inArticle L. 232-23 of the French Commercial Code, the undertakings referred to in Article L. 341-1, the insurance group companies referred to in Article L. 322-1-2 and the mutual insurance groups referred to in Article L. 322-1-5 are required to publish or make available, in accordance with the procedures specified by decree of the Conseil d’Etat, their annual accounts, the management report,…

In the performance of its duties, the Autorité de contrôle prudentiel et de résolution may authorise or require the undertakings referred to in Articles L. 341-1 and L. 345-2 to derogate from certain provisions concerning the closing date of the financial year, the keeping and presentation of accounts, and the methods for valuing assets and liabilities. The list of these authorisations or requirements and the procedures for their implementation are…