TITLE III: Provisions common to the various commercial companies.

I.-The information provided for in II of Article L. 232-6 shall be presented in accordance with the methods set out below or those relating to the declarations referred to in Parts B and C of Section III of Annex III to Directive 2011/16/EU of the European Parliament and of the Council of 15 February 2011. The report shall specify which of these two methods was used. II.-Turnover includes transactions with…

The currency used for the corporate income tax report provided for in Article L. 232-6 is that used to prepare the company’s annual financial statements.

The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the report relates. The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the report relates….