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Article R22-10-36 of the French Commercial code

The additional insertion in a notice published in the Bulletin des annonces légales obligatoires of the notice by which the Board of Directors, or the Management Board, suspends the possibility of obtaining equity securities, provided for by the second paragraph of Article R. 225-133, is also applicable if the company’s securities giving access to the capital are admitted to trading on a regulated market.

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Article R22-10-40 of the French Commercial code

I.-The remuneration policy referred to in I of article L. 22-10-76 includes the following information, relating to the executive manager or managers as a whole: 1° The way in which it respects the company’s interests and contributes to the company’s business strategy and long-term future; 2° The decision-making process followed for its determination, review and implementation, including measures to avoid or manage conflicts of interest and, where appropriate, the role…

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Article R232-1 of the French Commercial code

The annual financial statements, the management report and, where applicable, the consolidated financial statements and the group management report are made available to the statutory auditors at the registered office at least one month prior to the convening of the meeting of members or shareholders called to approve the company’s annual financial statements. The documents mentioned in the previous paragraph are delivered, in copy, to the statutory auditors who request…

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Article R232-2 of the French Commercial code

Commercial companies which, at the close of a financial year, have three hundred or more employees or whose net turnover, at the same time, is equal to or greater than 18,000,000 euros, are required to draw up the documents mentioned in article L. 232-2. They cease to be subject to this obligation if they do not meet any of these conditions for two successive financial years. The employees taken into…

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Article R232-3 of the French Commercial code

The board of directors, the management board or the managers of the companies referred to in article R. 232-2, as the case may be, draw up: 1° Semi-annually, within four months of the close of each half-year of the financial year, the situation of realisable and available assets, excluding going concern values, and current liabilities; 2° Annually: a) The cash flow statement at the same time as the annual accounts…

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Article R232-4 of the French Commercial code

The reports provided for in articles L. 232-3 and L. 232-4 are attached to the documents mentioned in article R. 232-3. These reports supplement and comment on the information provided in these documents. They describe the accounting policies, methods and assumptions used and justify their relevance and consistency.

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Article R232-5 of the French Commercial code

The presentation rules and methods used to prepare the documents mentioned in Article R. 232-3 may not be changed from one period to the next without justification in the reports mentioned in Article R. 232-4. These reports shall describe the impact of these changes. The items in the cash flow statement, the projected financing plan and the projected income statement shall include an indication of the figure relating to the…

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