{"id":2287,"date":"2026-04-23T16:33:13","date_gmt":"2026-04-23T14:33:13","guid":{"rendered":"https:\/\/www.alkeom.law\/?p=2287"},"modified":"2026-04-23T16:33:18","modified_gmt":"2026-04-23T14:33:18","slug":"agm-2026-what-information-must-be-disclosed-to-shareholders-and-third-parties-prior-to-the-annual-accounts-approval","status":"publish","type":"post","link":"https:\/\/www.alkeom.law\/en\/agm-2026-what-information-must-be-disclosed-to-shareholders-and-third-parties-prior-to-the-annual-accounts-approval\/","title":{"rendered":"[AGM 2026] What Information Must Be Disclosed to Shareholders and Third Parties, Prior to the Annual Accounts Approval?"},"content":{"rendered":"\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" data-id=\"2286\" src=\"https:\/\/www.alkeom.law\/wp-content\/uploads\/2026\/04\/Alkeom-Avocat-Approbation-des-comptes-annuels-startup-PME-ETI-France-information-associes-et-actionnaires.png\" alt=\"Alkeom Avocat - Approbation des comptes annuels startup PME ETI France information associ\u00e9s et actionnaires\" class=\"wp-image-2286\"\/><\/figure>\n<\/figure>\n\n\n\n<p><em>As the annual general meeting season is in full swing, we offer a series of articles to help officers and shareholders better understand the rules relating to the approval of French SAS and SARL\u2019s annual accounts for SAS and SARL, as well as the obligations arising from them. Third round of Q&amp;As.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What information must be provided to shareholders called to approve the company\u2019s annual accounts?<\/h2>\n\n\n\n<p>In French limited liability companies (<em>soci\u00e9t\u00e9 \u00e0 responsabilti\u00e9 limit\u00e9e<\/em> \u2013 SARL), the list of documents is provided by law: the management report, the company\u2019s assets and liabilities statement (<em>inventaire<\/em>), the annual accounts, the draft resolutions, the statutory auditor&#8217;s report, or the consolidated accounts, when applicable.<sup data-fn=\"b088d0d1-4afa-4896-9f7d-84991e2b7b52\" class=\"fn\"><a href=\"#b088d0d1-4afa-4896-9f7d-84991e2b7b52\" id=\"b088d0d1-4afa-4896-9f7d-84991e2b7b52-link\">1<\/a><\/sup><\/p>\n\n\n\n<p>These documents must be sent at the same time as the notices of meeting.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">> Also read on this topic: <em>\u00ab<\/em>\u00a0<em><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><a href=\"https:\/\/www.alkeom.law\/en\/annual-gm-2026-annual-general-meeting-in-french-companies-convening-shareholders-and-organizing-decision-making\/\">Convening Shareholders and Organizing the Annual General Meeting<\/a><\/mark><\/em>\u00a0\u00bb<\/h5>\n\n\n\n<p>In French simplified joint-stock company (<em>soci\u00e9t\u00e9 par actions simplifi\u00e9e<\/em> \u2013 SAS), shareholders\u2019 information rights are governed by the bylaws, subject to the mandatory disclosure of the annual accounts and certain reports required by law (see below). In the absence of specific provisions in the bylaws, it is for the President to take the necessary steps to ensure that shareholders are provided, in due time, with the relevant information required to make an informed decision on the approval of the annual accounts. It is generally considered good practice to refer to the rules and timelines applicable to SA or SARL companies, subject to appropriate adjustments to reflect the specific circumstances of each SAS.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">We secure the legal compliance of your corporate decisions and of your annual accounts approval.<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/contactez-nous\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;background-color:#1fc440;font-size:16px;text-decoration:none\">Get in Touch<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-fill\"><a class=\"wp-block-button__link has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/offre\/corporate-legal-services\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;color:#22d746;background-color:#1c352d;font-size:16px;text-decoration:none\"><strong>Discover Our Corporate Services Solutions<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">What are the annual accounts \/ financial statements submitted to the shareholders\u2019 approval? How are they prepared?<\/h2>\n\n\n\n<p>The annual accounts \/ financial statements submitted to the shareholders are established by the company\u2019s legal representative (assisted by his accounting teams \/ advisors), i.e. the general manager of the SARL or the president of the SAS. They consist of the following elements:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The balance sheet (<em>bilan<\/em>), which separately describes the company&#8217;s assets and liabilities;<\/li>\n\n\n\n<li>The income statement (<em>compte de r\u00e9sultat<\/em>), which summarizes the income and expenses for the financial year;<\/li>\n\n\n\n<li>The schedule (<em>annexe<\/em>), which completes and comments on the information provided by the balance sheet and the income statement.<\/li>\n<\/ul>\n\n\n\n<p>However, this content may vary depending on the size of the company. For instance, micro-businesses are exempt from preparing notes. &#8220;Small businesses&#8221; may adopt their accounts using a simplified presentation. Finally, medium-sized businesses may adopt a simplified presentation for their income statement only.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What reports must be prepared?<\/h2>\n\n\n\n<p>Where applicable, the following reports must be prepared by the legal representative of the company:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Management report from the company\u2019s legal representative (general manager or president);<\/li>\n\n\n\n<li>Report on related-party agreements;<\/li>\n\n\n\n<li>Consolidated accounts and group management report (see below);<\/li>\n\n\n\n<li>Report on stock options and free shares granted to employees and corporate officers of an SAS (SAS only);<\/li>\n\n\n\n<li>Supplementary report by the SAS president on share capital increases involving a delegation of competence or powers (SAS only);<sup data-fn=\"4d6a30b9-5a92-4743-931b-870f754600cb\" class=\"fn\"><a href=\"#4d6a30b9-5a92-4743-931b-870f754600cb\" id=\"4d6a30b9-5a92-4743-931b-870f754600cb-link\">2<\/a><\/sup><\/li>\n\n\n\n<li>Supplementary report by the SAS president in the event of a delegation of power to specifically name the beneficiaries of a share capital increase with waiver of preferential subscription rights (this report must be certified by the statutory auditor, if any) (SAS only).<sup data-fn=\"84097595-5c8d-4b06-b9c8-3b05d883afb3\" class=\"fn\"><a href=\"#84097595-5c8d-4b06-b9c8-3b05d883afb3\" id=\"84097595-5c8d-4b06-b9c8-3b05d883afb3-link\">3<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">When should consolidated accounts be prepared? Do they have to be approved also?<\/h2>\n\n\n\n<p>Pursuant to <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000030927205\">Article L.233-16 of the French Commercial Code<\/a>, when a company exercises exclusive or joint control over one or more other companies, it must prepare consolidated accounts as well as a group management report.<\/p>\n\n\n\n<p>The group management report includes information similar to the information found in each company\u2019s management report, but at group\u2019s level. Thus, it should outline the situation of the group of companies, the foreseeable evolution of results and activities, a list of branches, and a description of the main risks and uncertainties facing the group.<\/p>\n\n\n\n<p>While consolidated accounts and the related management report are essential information for shareholders, they are not subject to formal approval. The decision to approve the accounts relates only to the financial statements specific to each entity considered.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What information must be provided to third parties that are not shareholders?<\/h2>\n\n\n\n<p>The <strong>statutory auditor<\/strong> of the company, where one has been appointed, benefits from enhanced information rights. The annual accounts, the management report and, if applicable, the consolidated accounts and the group management report are made available to the statutory auditor (or communicated by email upon request) at least one month before the convening of the shareholders to approve the company&#8217;s annual accounts.<sup data-fn=\"2085defc-8479-416b-8074-9c3a53cc3d40\" class=\"fn\"><a href=\"#2085defc-8479-416b-8074-9c3a53cc3d40\" id=\"2085defc-8479-416b-8074-9c3a53cc3d40-link\">4<\/a><\/sup> More broadly, he must receive the information sent to the shareholders under the same conditions. Failure to communicate such information is a criminal offense punished by five years&#8217; imprisonment and a fine of \u20ac75,000.<sup data-fn=\"e0984968-8f85-4f31-99db-e81c9f9c5390\" class=\"fn\"><a href=\"#e0984968-8f85-4f31-99db-e81c9f9c5390\" id=\"e0984968-8f85-4f31-99db-e81c9f9c5390-link\">5<\/a><\/sup><\/p>\n\n\n\n<p>In companies with at least 50 employees, the <strong>works council<\/strong> also has specific information rights. The employer must provide it with the documents communicated to the shareholders, including the annual accounts, the management report, and the statutory auditor&#8217;s reports.<sup data-fn=\"4305bf92-f244-42e8-8334-55dbcd33c207\" class=\"fn\"><a href=\"#4305bf92-f244-42e8-8334-55dbcd33c207\" id=\"4305bf92-f244-42e8-8334-55dbcd33c207-link\">6<\/a><\/sup><\/p>\n\n\n\n<p>Finally, specific information rights benefit the <strong>holders of securities issued by SAS companies<\/strong>, even if they are not shareholders:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Holders of securities giving access to capital (warrants, convertible bonds\u2026) have a right to receive the corporate documents sent to shareholders.<sup data-fn=\"1d42b077-1a96-4440-b011-f19a01600dae\" class=\"fn\"><a href=\"#1d42b077-1a96-4440-b011-f19a01600dae\" id=\"1d42b077-1a96-4440-b011-f19a01600dae-link\">7<\/a><\/sup> Furthermore, representatives of the holders\u2019 assemblies may attend general meetings, but they do not have any voting rights.<\/li>\n\n\n\n<li>Regarding bondholders, only the representatives of the bondholders\u2019 assembly have a right to receive the documents made available to shareholders.<sup data-fn=\"d208e32c-3cfc-42a2-a51b-75c69fbf26ce\" class=\"fn\"><a href=\"#d208e32c-3cfc-42a2-a51b-75c69fbf26ce\" id=\"d208e32c-3cfc-42a2-a51b-75c69fbf26ce-link\">8<\/a><\/sup> These representatives also have a right of attend general meetings without any voting right.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">We secure the legal compliance of your corporate decisions and of your annual accounts approval.<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/contactez-nous\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;background-color:#1fc440;font-size:16px;text-decoration:none\">Get in Touch<\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-fill\"><a class=\"wp-block-button__link has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/offre\/corporate-legal-services\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;color:#22d746;background-color:#1c352d;font-size:16px;text-decoration:none\"><strong>Discover Our Corporate Services Solutions<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\">Also explore our related expertises:<\/h4>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link has-text-color has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/expertise\/gouvernance-manageriale\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;color:#1c352d;font-size:16px;text-decoration:none\"><strong>Corporate Governance<\/strong><\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-outline is-style-outline--3\"><a class=\"wp-block-button__link has-text-color has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/expertise\/equity-restructuring\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;color:#1c352d;font-size:16px;text-decoration:none\"><strong>Equity Restructuring<\/strong><\/a><\/div>\n\n\n\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 is-style-outline is-style-outline--4\"><a class=\"wp-block-button__link has-text-color has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.alkeom.law\/en\/expertise\/gouvernance-actionnariale\/\" style=\"border-top-left-radius:30px;border-top-right-radius:30px;border-bottom-left-radius:30px;border-bottom-right-radius:30px;color:#1c352d;font-size:16px;text-decoration:none\"><strong>Shareholder Advisory<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#1fc440;color:#1fc440\"\/>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"b088d0d1-4afa-4896-9f7d-84991e2b7b52\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\">R. 223-18, French Commercial Code &#8211; FCC<\/a> <a href=\"#b088d0d1-4afa-4896-9f7d-84991e2b7b52-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"4d6a30b9-5a92-4743-931b-870f754600cb\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006225106\">L. 225-129-5<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042959778\">R. 225-116, FCC<\/a> <a href=\"#4d6a30b9-5a92-4743-931b-870f754600cb-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><li id=\"84097595-5c8d-4b06-b9c8-3b05d883afb3\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042339701\">L.225-138, FCC<\/a> <a href=\"#84097595-5c8d-4b06-b9c8-3b05d883afb3-link\" aria-label=\"Jump to footnote reference 3\">\u21a9\ufe0e<\/a><\/li><li id=\"2085defc-8479-416b-8074-9c3a53cc3d40\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559593\">L.232-1<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006263809\/2026-04-23\">R.\u00a0232-1, FCC<\/a> <a href=\"#2085defc-8479-416b-8074-9c3a53cc3d40-link\" aria-label=\"Jump to footnote reference 4\">\u21a9\ufe0e<\/a><\/li><li id=\"e0984968-8f85-4f31-99db-e81c9f9c5390\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\">L. 821-6 3\u00b0, FCC<\/a> <a href=\"#e0984968-8f85-4f31-99db-e81c9f9c5390-link\" aria-label=\"Jump to footnote reference 5\">\u21a9\ufe0e<\/a><\/li><li id=\"4305bf92-f244-42e8-8334-55dbcd33c207\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048533627\">L.\u00a02312-25, French Labour Code<\/a> <a href=\"#4305bf92-f244-42e8-8334-55dbcd33c207-link\" aria-label=\"Jump to footnote reference 6\">\u21a9\ufe0e<\/a><\/li><li id=\"1d42b077-1a96-4440-b011-f19a01600dae\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006228715\">L.\u00a0228-105, FCC<\/a> <a href=\"#1d42b077-1a96-4440-b011-f19a01600dae-link\" aria-label=\"Jump to footnote reference 7\">\u21a9\ufe0e<\/a><\/li><li id=\"d208e32c-3cfc-42a2-a51b-75c69fbf26ce\"><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000029329530\">L.\u00a0228-55, FCC<\/a> <a href=\"#d208e32c-3cfc-42a2-a51b-75c69fbf26ce-link\" aria-label=\"Jump to footnote reference 8\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As the annual general meeting season is in full swing, we offer a series of articles to help officers and shareholders better understand the rules relating to the approval of French SAS and SARL\u2019s annual accounts for SAS and SARL, as well as the obligations arising from them. Third round of Q&amp;As. What information must [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":2315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\\\">R. 223-18, French Commercial Code - FCC<\/a>\",\"id\":\"b088d0d1-4afa-4896-9f7d-84991e2b7b52\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006225106\\\">L. 225-129-5<\/a> and <a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042959778\\\">R. 225-116, FCC<\/a>\",\"id\":\"4d6a30b9-5a92-4743-931b-870f754600cb\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042339701\\\">L.225-138, FCC<\/a>\",\"id\":\"84097595-5c8d-4b06-b9c8-3b05d883afb3\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559593\\\">L.232-1<\/a> and <a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006263809\/2026-04-23\\\">R.\u00a0232-1, FCC<\/a>\",\"id\":\"2085defc-8479-416b-8074-9c3a53cc3d40\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559603\\\">L. 821-6 3\u00b0, FCC<\/a>\",\"id\":\"e0984968-8f85-4f31-99db-e81c9f9c5390\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048533627\\\">L.\u00a02312-25, French Labour Code<\/a>\",\"id\":\"4305bf92-f244-42e8-8334-55dbcd33c207\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006228715\\\">L.\u00a0228-105, FCC<\/a>\",\"id\":\"1d42b077-1a96-4440-b011-f19a01600dae\"},{\"content\":\"<a href=\\\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000029329530\\\">L.\u00a0228-55, FCC<\/a>\",\"id\":\"d208e32c-3cfc-42a2-a51b-75c69fbf26ce\"}]"},"categories":[24],"tags":[],"class_list":["post-2287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-governance-general-meeting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Annual Accounts Approval in France: Information Rights | Alkeom<\/title>\n<meta name=\"description\" content=\"Adequate and reliable information is key to ensuring validity of the annual accounts\u2019 approval of French business companies. 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