The annual accounts, the management report and, where appropriate, the consolidated accounts and the report on the management of the group shall be kept, at the registered office, at the disposal of the auditors at least one month before the convocation of the meeting of the partners or sharehol...

Businesses or companies which, at closing of a fiscal year, has more than 300 employees or a turnover of 18 000 000 euros or more, the following documents have to be established:Situation of the current assets, excluding operation values, and the current liabilities, A projected income statement(pro...

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Filing of annual accounts at the Registry of the Commercial Court, namely: the balance sheet: this document describes separately all resources (liabilities social) and use of these resources (social assets) available to the at the end of the fiscal year the income statement : this document summ...

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Each year, commercial companies shall establish and publish consolidated accounts and a report on the management of the group, at the attention of the board of administration, the board of directors, the manager or managers, as the case may be, where they control one or more other undertakings exclu...

The auditor or, if he has not been appointed, the President of the Corporation shall report to the partners on agreements entered into directly or by proxy between the company and its president, one of its officers, one of its shareholders having a fraction of the voting rights greater than 10 % or,...

The manager or, if there is one, the auditor, present at the meeting or attach to the documents communicated to the partners in case of written consultation, a report on the agreements directly or indirectly between the company and manager or partners. The Assembly shall decide on this report. The m...

The sole manager (EURL) or chairman - sole partner (SASU) shall make reference in the register of decisions of agreements entered into directly or indirectly between the company and itself. ...

The manager shall notify the auditor, if any, of agreements relating to current and transactions not concluded under normal conditions, within one month from the date of conclusion of these conventions. Where the execution of agreements concluded in previous financial years was continued during th...

The Chairman of the Board/ Supervisory Board gives notice to the auditors of all authorized agreements and concluded and submits to the General Assembly for approval. Auditors shall submit a special report on these conventions to the Assembly, which shall decide on the report. The person con...

The Chairman of the Board/ Supervisory Board shall give notice to auditors of all authorized agreements and and submit them to the General Assembly for approval. ...

Any agreement directly or indirectly involved between the company and its general manager, one of its General Delegates, one of its directors, one of its shareholders having a fraction of the voting rights exceeding 10% or, if the is a shareholder company, the controlling company, must be...

Managers, partners or directors other than corporations are prohibited : to contract, in any form whatsoever, loans from the company, to be consented to by the person in a current account or otherwise, to endorse or endorse their commitments to third parties. This prohibition applies to lega...

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Within the time frame of six months from the close of the financial year and materialized through a General Meeting (AGM) and minutes, the President or the sole partner, if applicable, causes to proceed to the decision of the partners, under the conditions provided for in the statutes, for: appr...

The manager of the SARL (or, failing that, by the auditor, if one exists) or the President of SAS must send associated with the assembly at least 15 days before the date of the convening and at least 10 days following. ...

The President of the SA must send the written notice to all partners who have held a title for at least one month, that is by registered mail with acknowledgement of receipt, either directly in clean hand. The time between the sending of the notice and the date of the assembly is at least 15 days ...

From the call of the meeting and at least during the 15 days before the date of the meeting, the company must make available to head office or management administrative, the following documents and information: the common name and surname, that is, deputy heads and directors general, members of ...

The management report, the inventory and the annual accounts are drawn up by the manager. The sole shareholder approves the accounts, if necessary after the auditors' report, within the 6-month period following the end of the financial year. The sole partner can not delegate his powers. Its decisi...

The management report, the inventory and the annual accounts drawn up by the managers, are subject to the approval of the partners gathered in meeting, within six months from the closing of exercise. ...

Any deliberation of the meeting of the partners is noted by a report which indicates: the date and place of meeting, the names and surnames of the partners present, deemed present for the calculation of the quorum and the majority the partners who participate in the meeting by videoconference ...

An extension of 6 months to approve accounts may be granted by the President of the Commercial Court at the request of the legal representative of the company, preferably submitted before the expiry of the said time limit. It is recommended to state in the application an estimate of the additional t...

The ordinary general meeting (AGO) shall be convened at least once by year, within six months of the end of the financial year, subject to extension of time by court order. The Board of Directors or the Executive Board shall present to the meeting: the annual accounts; management report; Corp...

When a SAS or SARL has only one person, the person is referred to as "sole partner". The sole partner exercises the powers partners where this chapter provides for a collective decision, including: assignment of the result the appointment of a Manager approval of the Special Report on Regulated C...

Where the sole member, a natural person, personally assumes the president of the company, the filing, within the same period, in the trade and companies inventory and annual accounts duly signed is equivalent to approving the accounts without the sole partner having record in the register provided ...

Within the time frame of six months from the close of the financial year and materialized through a General Meeting (AGM) and minutes, the sole partner, causes to proceed to the decision of the partners, under the conditions provided for in the statutes, for: approving the management report, inv...