Paragraph 3: Disclosure of leasing transactions.

I. – Commercial companies which use leasing transactions to acquire capital goods, equipment or buildings for professional use and which do not benefit from the simplified presentation regime, as provided for in article L. 123-16 of the French Commercial Code and article R. 123-200 of the French Commercial Code, must include the following information in the notes provided for in article L. 123-12 of the same code: 1° The value…