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ARTICLE · 01 MARCH 1995

Business Law News - Share Parking - Portage

SG Archibald Andersen
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FranceAntitrust/Competition Law
The Court of Appeal of Paris held on April 6 1994 that a share parking (portage) convention whose amount is significant should be mentioned in the annex of the balance sheet of the company. The court mentioned that when accounting provisions are not sufficient to provide a true and fair view of the company, complementary information must be mentioned in the annex.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances. For additional information contact Claire Acard on +33 (1) 55 61 10 10. The members of ARCHIBALD ANDERSEN Association d'Avocats (S.G. Archibald and Arthur Andersen International) are registered with the Hauts-de-Seine Bar.

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