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Article L232-7 of the French Commercial code

Companies whose shares are admitted to trading on a regulated market shall append to their annual accounts a table relating to the allocation and appropriation of distributable sums to be proposed to the general meeting. The I, III and VII of Article L. 451-1-2 of the Monetary and Financial Code are applicable to the companies mentioned in the first paragraph, with the exception of open-ended investment companies.

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