Section 1 : Formation of sociétés anonymes.

Where the company is formed without a public offering, or by means of a public offering mentioned in 1° or 2° of Article L. 411-2 of the Monetary and Financial Code or in Article L. 411-2-1 of the same code, only the provisions of articles R. 22-10-6 to R. 22-10-8 and R. 22-10-12 are applicable to the formation of the company.

The report of the contribution auditors shall be made available to future shareholders at the registered office address, who may take a copy of it, at least three days before the date of signature of the Articles of Association.

For the application of I of article L. 225-8-1, the decision of the founders not to appoint a contributions auditor, and any document relating to the description and valuation of the contributions, including a certificate stating that no new circumstances have arisen that would alter this valuation, shall be made available at the registered office address to future shareholders, who may take a copy, at least three days before the…