Article D225-104-2 of the French Commercial code
November 6, 2023
The employee headcount threshold provided for in 4° of Article L. 225-115 is assessed on the closing date of the last financial year.
The employee headcount threshold provided for in 4° of Article L. 225-115 is assessed on the closing date of the last financial year.
I.-The extra-financial performance statement referred to in I of Article L. 225-102-1 and the consolidated non-financial performance statement mentioned in II of the same article present the business model of the company or, where applicable, of the group of companies for which the company prepares consolidated accounts. They also present, for each category of information mentioned in III of the same article or in the second paragraph of article L….
I.-The declarations mentioned in I and II of article L. 225-102-1 present the data observed during the financial year just ended and, where applicable, during the previous financial year, so as to enable these data to be compared. They shall include, where appropriate, references to the amounts indicated in the documents referred to in Article R. 232-1 of this code. II.-When a company voluntarily complies with a national or international…
I.-The independent third-party body referred to in V of article L. 225-102-1 is appointed, as appropriate, by the Chief Executive Officer or the Chairman of the Management Board, for a period not exceeding six financial years, from among the bodies accredited for this purpose by the French Accreditation Committee (COFRAC) or by any other accreditation body that is a signatory to the multilateral recognition agreement established by the European Coordination…
I.-The thresholds provided for in the first paragraph of I of Article L. 225-102-3 are set at 20 million euros for total assets, 40 million euros for net sales and 250 for the average number of employees during the financial year. II.-The companies mentioned in I of article L. 225-102-3 shall make the report on payments available to the public free of charge on their website within eight months of…
The minutes of the meeting indicate the date and place of the meeting, the method of convening, the agenda, the composition of the officers, the number of shares participating in the vote and the quorum reached, the documents and reports submitted to the meeting, a summary of the discussions, the text of the resolutions put to the vote and the results of the votes. It is signed by the officers…
If, in the absence of the required quorum, a meeting is unable to deliberate regularly, minutes shall be drawn up by the officers of that meeting.
Copies or extracts of the minutes of shareholders’ meetings are certified either by the Chairman of the Board of Directors or by a director exercising the functions of Chief Executive Officer, or, where applicable, by the Chairman or Vice-Chairman of the Supervisory Board or by a member of the Management Board. They may also be certified by the secretary of the meeting. In the event of liquidation of the company,…
Any person has the right, at any time, to obtain, at the registered office, a certified copy of the Articles of Association in force on the day of the request. The company shall attach to this document a list of the directors or members of the supervisory board and management board, as the case may be, and of the statutory auditors in office, showing their surnames and first names in…
The persons mentioned in article L. 225-109 are required, within one month of the date on which they acquire the status by virtue of which they are subject to the obligation provided for in this article, to have their shares registered or to deposit them under the conditions set out in Article R. 225-112 the shares referred to in article L. 225-109 that they own or that belong to their…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
