French Business Law - French Legislation

Article R233-12 of the French Commercial code

November 6, 2023

The consolidated profit and loss account drawn up in accordance with a model established by a regulation of the Autorité des normes comptables (French accounting standards authority) shows at least the net amount of consolidated sales, the profit after tax of all the companies consolidated by the equity method, and the share of profit of companies consolidated by the equity method. The share of minority shareholders or associates and the…

Article R233-13 of the French Commercial code

November 6, 2023

Deferred taxation resulting from: 1° Temporary timing differences between the accounting recognition of income or expenses and their inclusion in the taxable income of a subsequent financial year; 2° Adjustments and eliminations imposed on article R. 233-8, the restatements provided for in c of that article and in particular those induced by the use of the valuation rules of Article R. 233-10; 3° Tax loss carryforwards of companies included in…

Article R233-14 of the French Commercial code

November 6, 2023

In addition to the information provided for in articles L. 233-19, L. 233-23, L. 233-25 and by article R. 233-8, the notes to the financial statements include all material information that enables readers to form a fair assessment of the assets and liabilities, financial position and profit or loss of the group formed by the undertakings included in the consolidation.

Article R233-15 of the French Commercial code

November 6, 2023

Subject to providing proof in the schedule provided for in Article L. 123-12, the companies mentioned in 1° of Article L. 233-17 are exempt from the obligation to draw up consolidated accounts and a report on the management of the group when the following conditions are met: 1° The consolidated accounts of the larger body of undertakings, in which these companies are included, are drawn up in accordance with articles…

Article R233-16 of the French Commercial code

November 6, 2023

For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it controls are set as follows: 1° Balance sheet total: 24,000,000 euros; 2° Net turnover: 48,000,000 euros; 3° Average number of employees: 250. These figures are calculated globally for all the companies concerned using the method…

Article D233-16-1 of the French Commercial code

November 6, 2023

I. – The threshold provided for in I of article L. 233-28-1 is that set out in I of article D. 232-8-1. II. – The threshold provided for in II of article L. 233-28-2 is that set out in II of article D. 232-8-1. III. – The threshold provided for in 2° of III of Article L. 233-28-2 is that set out in III of Article D. 232-8-1. III.

Article R233-16-2 of the French Commercial code

November 6, 2023

For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance with Article L. 233-16, have activities which may be subject to income tax in the same tax jurisdiction, or where the consolidating company controls, within the meaning of that same article, several companies included in the consolidation which have…

Article R233-17 of the French Commercial code

November 6, 2023

The period provided for in the last paragraph of Article L. 233-29 is one year from the date of the disclosure made pursuant to I of Article L. 233-7.

Article R233-18 of the French Commercial code

November 6, 2023

The periods provided for in the second and fourth paragraphs of Article L. 233-30 are one year from the date on which the shares that the company is obliged to dispose of entered its assets.

Article R233-19 of the French Commercial code

November 6, 2023

The notice sent to a company, pursuant to Article R. 233-17, is brought to the attention of shareholders by the report of the Board of Directors, the Management Board or the Executive Chairmen, as the case may be, and by that of the Statutory Auditors, at the next Ordinary General Meeting. Any disposal of shares by a company pursuant to articles L. 233-29 and L. 233-30, is brought to the…

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French Commercial code

Article R233-12 of the French Commercial code

Article R233-13 of the French Commercial code

Article R233-14 of the French Commercial code

Article R233-15 of the French Commercial code

Article R233-16 of the French Commercial code

Article D233-16-1 of the French Commercial code

Article R233-16-2 of the French Commercial code

Article R233-17 of the French Commercial code

Article R233-18 of the French Commercial code

Article R233-19 of the French Commercial code

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French Commercial code

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