Within eight days of their preparation, the documents and reports referred to in articles R. 232-3 and R. 232-4 shall be sent to the statutory auditor, the works council and the supervisory board.
Where, pursuant to articles L. 232-3 and L. 232-4, the statutory auditor shall make observations and set them out in a written report sent to the board of directors, the management board or the managers and to the works council within one month of the expiry of the periods provided for in article R. 232-3. When, pursuant to article L. 232-4, the statutory auditor requests that his report be communicated…
A consolidating company within the meaning of the first paragraph of article L. 232-5 carries out, when it exercises the option provided for in this article, restatements in accordance with the consolidation rules on the elements of the accounts of the companies it directly or indirectly controls. These restatements may be carried out, for the application of the third paragraph of Article L. 232-5, under the responsibility of the consolidating…
I. – The threshold provided for in I of article L. 232-6 is set at 750 million euros. II. – The threshold provided for in I of Article L. 232-6-1 is the net turnover set at 12 million euros. III. – For the application of 2° of II of Article L. 232-6-1, the threshold provided for in I is converted into the currency of the State or territory in which…
I. – The income tax report provided for in Article L. 232-6 is presented using a model and machine-readable electronic return formats published by order of the Minister responsible for the economy. II. – The information in the report is presented separately for: 1° Each Member State of the European Union and other State party to the Agreement on the European Economic Area; 2° Each tax jurisdiction which, on 1…
Companies whose shares are admitted, in whole or in part, to trading on a regulated market shall publish the following documents in the Bulletin des annonces légales obligatoires within forty-five days of the approval of the financial statements by the ordinary general meeting of shareholders: 1° The approved annual financial statements, bearing the certificate of the statutory auditors; 2° The decision to allocate the results; 3° The consolidated financial statements…
Within four months of the end of the first half of their financial year, companies whose shares are admitted, in whole or in part, to trading on a regulated market, shall attach and file with the Autorité des marchés financiers the half-yearly report provided for in the third paragraph of Article L. 232-7. This report contains the same information as that provided for in III of Article L. 451-1-2 of…
In the case provided for in the second paragraph of Article L. 232-12, the Board of Directors, the Management Board or the Executive Chairmen, as the case may be, are empowered to decide to distribute an interim dividend and to set the amount and date of the distribution.
The period of nine months from the end of the financial year, provided for in Article L. 232-13, may be extended by order of the president of the commercial court ruling on a petition, at the request of the managers, the board of directors or the management board, as appropriate.
As soon as the filing provided for in Article L. 232-21, the Registrar of the Commercial Court shall cause to be inserted in the Bulletin officiel des annonces civiles et commerciales a notice worded as follows: “The SNC….. having its registered office at…., whose unique identification number is…., has filed with the clerk of the commercial court of…., where it is registered in the trade and companies register, the annual…
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is a Registered Trademark of
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75001, Paris France
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