Chapter III: Subsidiaries, holdings and controlled companies

The report on the management of the group sets out the position of the group made up of the undertakings included in the consolidation, its foreseeable development, the significant events that have occurred between the closing date of the financial year of consolidation and the date on which the consolidated accounts are drawn up, and its research and development activities. This report may be included in the management report referred…

A decree in the Conseil d’Etat shall set the conditions under which the consolidated financial statements and the group management report are made available to the statutory auditors.

Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articles L. 233-16 and L. 233-18 to L. 233-27. In this case, when their annual accounts are certified under the conditions provided for in article L. 823-9, their consolidated accounts are consolidated under the conditions set out…

I.-Any consolidating company that is not controlled by another company, within the meaning of II or III of Article L. 233-16, whose consolidated turnover at the end of two consecutive financial years exceeds the threshold mentioned in I of Article L. 232-6, draws up, publishes and makes available, at the request of the board of directors, the management board or the managers, the report relating to the tax on profits…

I.-Any commercial company that is neither a micro-enterprise, within the meaning of Article L. 123-16-1, nor a small business, within the meaning of Article L. 123-16, and which is controlled, within the meaning of II or III of Article L. 233-16, by a company which does not have its registered office in a Member State of the European Union or another State party to the Agreement on the European Economic…