Chapter V: Consolidated and combined financial statements

Subject to the application of the provisions of the first two paragraphs of Article L. 233-17 of the Commercial Code , except in cases where the undertakings listed below are controlled by a société de groupe mixte d’assurance, the undertakings mentioned in Article L. 310-1 and having their registered office in France, the undertakings mentioned in 1° of III of Article L. 310-1-1, the insurance group companies defined in Article…

Subject to the provisions of this chapter, the consolidated or combined accounts referred to in Article L. 345-2 are drawn up in accordance with the rules laid down by Articles L. 233-16, L. 233-17-1 and L. 233-18 to L. 233-27 of the French Commercial Code. Undertakings which, although not required to do so because of their legal form or the size of the group as a whole drawing up consolidated…