Subsection 1: Company accounts and accounting documents

The provisions of Article L. 232-1 of the French Commercial Code are applicable to credit institutions, finance companies and investment firms under conditions set by the French Accounting Standards Authority (Autorité des normes comptables) after receiving the opinion of the French Advisory Committee on Financial Legislation and Regulation (Comité consultatif de la législation et de la réglementation financières). For the application of these provisions to the branches of credit institutions…

When they prepare their accounts in consolidated form, credit institutions and finance companies do so in accordance with the rules defined by a regulation of the Autorité des normes comptables (French accounting standards authority) issued after obtaining the opinion of the Comité consultatif de la législation et de la réglementation financières (consultative committee for financial legislation and regulation). However, they are exempt from complying with these rules when they use…

All credit institutions, finance companies, investment firms and members of clearing houses referred to in Article L. 440-2 .3 must publish their annual financial statements in accordance with the conditions set by the Autorité des normes comptables after receiving the opinion of the Comité consultatif de la législation et de la réglementation financières. The Autorité de contrôle prudentiel et de résolution shall ensure that the publications provided for in this…