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Article R232-5 of the French Commercial code

November 6, 2023

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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Article R232-7 of the French Commercial code

November 6, 2023

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…

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Article R232-8 of the French Commercial code

November 6, 2023

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…

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Article D232-8-1 of the French Commercial code

November 6, 2023

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…

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Article R232-8-2 of the French Commercial code

November 6, 2023

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…

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Article R232-11 of the French Commercial code

November 6, 2023

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…

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Article R232-13 of the French Commercial code

November 6, 2023

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…

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Article R232-17 of the French Commercial code

November 6, 2023

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.

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Article R232-18 of the French Commercial code

November 6, 2023

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.

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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

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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

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