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...

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, significant events that occurred between the year-end date and the date it was established, r...

Simplified joint stock companies (SAS) which, at the end of a financial year, exceed two of the following thresholds are required to appoint at least one auditor : Total balance sheet: € 4,000,000 Turnover excluding VAT: € 8,000,000 Average number of permanent employees employed during the ye...

The companies in the limited liability (SARL/EURL), partnerships (SNC) and limited partnerships (SCS) that exceed the social exercise at least two of the following criteria: their balance sheet total: €4,000,000 Amount excluding tax of their turnover: €8,000,000 Average number of employee...

Companies for which two of the following three thresholds are not exceeded: Total sales: €700,000 Total balance sheet: €350,000 effective total: 10doesare not required to prepare an annex, with the exception ofthe activity consists in managing participations securities and shares. ...

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...

Persons and entities required to publish consolidated accounts shall appoint at least two auditors. In if the thresholds are exceeded, it is not mandatory to appoint a CAC to control the accounts of the year in which the thresholds are exceeded; the obligation comes into effect the following fisca...

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...

Companies created before August 1, 2017 have the obligation to regularize their registration in the register of beneficial owners before April 1, 2018.This adjustment is made by means of a declaration mentioning the list of holders of more than 25% of the shares or shares. This declaration is deposi...

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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. ...

SARL : are communicated to partners 15 days before the AGO: the management report, the inventory, the annual accounts, the text of the proposed resolutions,if applicable: the report of the auditors, the consolidated accounts,Group Management Report,the observations of the meeting of associa...

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 ...

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The companies and legal entities mentioned in 2 °, 3 ° and 5 ° of I of Article L. 123-1 of the Commercial Code companies and economic interest groups having their headquarters in a French department and enjoying personality moral;Other legal persons whose registration is provided for by legislat...

Obliged entities shall retain the following documents and information in accordance with national law for the purpose of preventing, detecting and investigating, by the FIU or by other competent authorities, possible money laundering or terrorist financing: in the case of customer due diligence, a c...

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

If, as a result of losses noted in the accounting documents, the equity of the company becomes less than half of the share capital, the board of directors or the executive board, as the case may be, is held within four months of the approval of the accounts having revealed this loss, to convene the ...

If the dissolution is not pronounced by the majority required for the amendment of the articles of association, the company is required to choose one of the following options: increase in share capital , reduction of share capital , free revaluation of the balance sheet. The situation must be re...

Any registered person indicates on his invoices, order notes, prices and advertising documents as well as on all correspondence and all receipts concerning his activity and signed by him or in his name: The unique identification number of the company (Siren number); The mention RCS followed by the n...

Opposition to a payment order allows the debtor to contest the order for payment, after service of the order by bailiff. It reinstates the principle of adversarial jurisdiction because a hearing allows the creditor and the debtor to be heard by the judge. ...

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...