Article R511-6 of the French Monetary and Financial Code
November 6, 2023
Credit institutions and finance companies are required to close their financial year on 31 December. However, the Autorité de contrôle prudentiel et de résolution may authorise them to derogate from this rule for the financial year during which they received their authorisation. Unless an exemption is granted by the Autorité de contrôle prudentiel et de résolution, credit institutions and finance companies must submit their annual accounts to the body competent…
