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Article R345-1 of the French Insurance Code

Subject to the provisions of this chapter and the accounting requirements defined by the Autorité des normes comptables, the consolidated or combined financial statements referred to in Article L 345-2 are prepared in accordance with the rules set out in Articles R. 233-2 to R. 233-15 of the French Commercial Code.

Original in French 🇫🇷
Article R345-1

Sous réserve des dispositions du présent chapitre et des prescriptions comptables définies par l’Autorité des normes comptables, les comptes consolidés ou combinés mentionnés à l’article L 345-2 sont établis suivant les règles fixées par les articles R. 233-2 à R. 233-15 du code de commerce.

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