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Article D221-5 of the French Commercial code

For the application of the second paragraph of article L. 221-9 relating to the appointment of a statutory auditor, the balance sheet total is set at 4,000,000 euros, the amount of turnover excluding tax is set at 8,000,000 euros and the average number of employees is set at fifty. The balance sheet total and the amount of turnover excluding tax are determined in accordance with the fifth and sixth paragraphs…

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Article R221-6 of the French Commercial code

The annual financial statements, the management report and, where applicable, the consolidated financial statements and the report on the management of the Group shall be made available to the Statutory Auditors at the registered office at least one month before the meeting provided for in Article L. 221-7.

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Article R221-7 of the French Commercial code

The annual financial statements, the management report, the text of the proposed resolutions and, where applicable, the consolidated financial statements, the report on the management of the Group and the statutory auditors’ reports on the annual financial statements and the consolidated financial statements shall be sent to the shareholders at least fifteen days before the meeting of the General Meeting provided for in Article L. 221-7. For a period of…

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Article R221-8 of the French Commercial code

In application of the provisions of Article L. 221-8, a non-managing partner has the right to inspect for himself, at the registered office, the business and accounting books, contracts, invoices, correspondence, minutes and, more generally, any document drawn up by the company or received by it. The right to inspect entails the right to take copies. In the exercise of these rights, the shareholder may be assisted by an expert…

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Article R221-9 of the French Commercial code

If the amended Articles of Association have not been published in the Trade and Companies Register as required by paragraph 2 of Article L. 221-14, the transferor or transferee may, after formal notice has been given by the manager to effect such publication, which has remained unsuccessful after a period of eight days, and by providing evidence of having referred the matter to the president of the court pursuant to…

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Article R221-10 of the French Commercial code

A creditor may not sue a partner, in the absence of payment or provision of guarantees by the company, until at least eight days after formal notice has been given by the company. This period may be extended by order of the president of the commercial court ruling in summary proceedings.

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