Title III: Legal status

The annual accounts of the professional trade unions of employees or employers and their associations, and of the associations of employees or employers mentioned in Article L. 2135-1 are drawn up in accordance with the conditions laid down in this chapter.

The annual accounts of professional trade unions of employees or employers and their unions, and associations of employees or employers mentioned in Article L. 2135-1 whose resources within the meaning of Article D. 2135-9 exceed 230,000 euros at the close of a financial year include a balance sheet, an income statement and notes in accordance with the procedures defined by regulation of the Autorité des normes comptables. The accounting requirements…

The annual accounts of professional trade unions of employees or employers and their unions, and associations of employees or employers mentioned in Article L. 2135-1 whose resources within the meaning of Article D. 2135-9 are less than or equal to 230,000 euros at the close of the financial year may be drawn up in the form of a simplified balance sheet, profit and loss account and notes to the accounts,…

The annual accounts of professional trade unions of employees or employers and their unions, and associations of employees or employers mentioned in article L. 2135-1 whose resources within the meaning of article D. 2135-9 are less than 2,000 euros at the close of a financial year may be drawn up in the form of a book listing in chronological order the amount and origin of the resources they receive and…

The accounts of the professional trade unions and associations thereof, and of the employees’ or employers’ associations mentioned in Article L. 2135-2 include a balance sheet, an income statement and notes to the accounts drawn up in accordance with the procedures defined by regulation of the French Accounting Standards Authority (Autorité des normes comptables). The accounting requirements for consolidated accounts are set by regulation of the Autorité des normes comptables.

The combined accounts of trade unions and associations thereof, and of employees’ or employers’ associations referred to in Article L. 2135-3 include a balance sheet, an income statement and notes to the accounts drawn up in accordance with the procedures defined by regulation of the French Accounting Standards Authority (Autorité des normes comptables). The accounting requirements for combined accounts are set by regulation of the Autorité des normes comptables.

The professional trade unions of employees or employers and their unions, and the associations of employees or employers mentioned in article L. 2135-1 whose resources within the meaning of article D. 2135-9 are equal to or greater than 230,000 euros at the close of a financial year shall publish their accounts and the auditor’s report on the website of the Directorate of Legal and Administrative Information. To this end, within…

The professional trade unions of employees or employers and their associations, and the associations of employees or employers mentioned in article L. 2135-1 whose resources within the meaning of article D. 2135-9 are less than 230,000 euros at the close of a financial year ensure the publication of their accounts and, in the case of professional trade unions of employers, their unions and employers’ associations wishing to establish their representativeness…

The threshold provided for in article L. 2135-6 is set at 230,000 euros at the end of each financial year. For the purposes of calculating the resources referred to in the first paragraph, the amount of subsidies, income of any kind from ordinary activities, financial income and membership fees shall be taken into account. However, deductions are made from the latter amount for contributions paid, by virtue of agreements or…