جريمة نشر أو تقديم ميزانية للمساهمين غير مطابقة للواقع

Abstract EN

This research aims to address the rules set by the legislator Algerian and French and in which French case law has contributed to the offense of publication or presentation to shareholders of a balance sheet that does not correspond to reality, if its commission aims to conceal the true situation of the company, even in the absence of any distribution of dividends, in order to ensure the protection of the company, of the shareholders.

among the most important results obtained are that the publication of the budget must be inaccurate for it to be the subject of criminalization, that the publication must be intended for the public and not for an individual, and whatever the means of publication, unlike the presentation which must be intended for shareholders and not for third parties.