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Establishment of the management report
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Establishment of the management report
Legal obligation
32
Valeur d'entreprise, Financière, Judiciaire
Yes
No
Comply
What are the risks ?
Valeur d'entreprise
: 5
Financière
: 9000 €
Judiciaire
: 6 month of detention
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Documentary
At the end of each financial year, the Management Board shall a management report in writing.
The management report states:
the company’s position during the past fiscal year,
its predictable evolution,
...
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Exclusion
Are exempted from the obligation to prepare a management report :
limited liability companies (EURL) ;
simplified joint stock companies with sole partner (SASU), natural person, who assumes management or the presidency ;
and who are small companies, i.e. of which, for the last accounting year closed, and on an annua...
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Authority
Commercial court
Responsible
Legal entity of private law
President of the company
Représentant légal de l'entreprise
Sources
Legal Sources
Commercial law
Commercial law
Order No. 2014-136 of 17 February 2014
Connexion
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