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Article L932-6 of the French Commercial code

In articles L. 225-177, L. 225-179 and L. 233-11, the words: “the date of publication of Law no. 2001-420 of 15 May 2001 on new economic regulations” are replaced by the words: “the date of publication of Order no. 2004-604 of 24 June 2004 reforming the regime for securities issued by commercial companies and extending to overseas France provisions that have amended commercial legislation”.

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Article L932-10 of the French Commercial code

Article L. 225-115 reads as follows: “5° The total amount, certified by the statutory auditors, of deductions from the taxable profits of companies that make payments to works of public interest organisations or approved societies or donations of works of art to the State or New Caledonia, as provided for by the tax law provisions applicable in New Caledonia, as well as the list of named sponsorship, patronage actions. “

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Article L932-14 of the French Commercial code

In VI of article L. 225-270, the words: “the provisions of Article 94 A of the General Tax Code” are replaced by the words: “the provisions of the Tax Code applicable in New Caledonia relating to net capital gains realised on the disposal for valuable consideration of transferable securities and company rights”.

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