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Article R6332-28 of the French Labour Code

Cash and cash equivalents at 31 December comprise the amounts shown in the investment, bank and cash accounts, as defined in the chart of accounts provided for in article R. 6332-35. However, investments are valued at their net asset value.

Original in French 🇫🇷
Article R6332-28

Les disponibilités au 31 décembre sont constituées par les montants figurant aux comptes de placement, de banque et de caisse, tels que définis par le plan comptable prévu à l’article R. 6332-35. Les placements sont toutefois appréciés à leur valeur liquidative.

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