Article L232-9 of the French Commercial code
November 8, 2023
Subject to the provisions of the second paragraph of article L. 232-15, the company’s formation expenses are amortised before any distribution of profits and, at the latest, within five years. Capital increase costs are amortised no later than the end of the fifth financial year following the year in which they were incurred. These costs may be charged against the amount of issue premiums relating to this increase. However, companies…
