France Reports (CSR) Details
This section contains details of the following reports, which are built using the Country-Specific Reports SuiteApp:
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France SIG (Soldes intermédiaries de gestion)
Specifically, it shows from which account (indicated by account number prefix and account description) each item in the report is sourced.
France Balance Sheet
This report refers to the Balance Sheet (Bilan) report created in the Country-Specific Reports framework. To access this report, go to Reports > France Reports > Country-Specific Reports. For more information, see France Reports in Country-Specific Reports Framework.
If you are using manual journal entries to close your Profit or Loss accounts at the end of the Fiscal Year, you have to move your accounts with prefix 12 from the Retained Earnings Previous FY variable (Cell ID: FrenchBS_PLNA) to the Financial period earnings (profit or loss) variable (Cell ID: FrenchBS_DI). Ensure that the previous year end result is assigned. For information about customizing CSR variables, see Modifying France Reports (Country-Specific Reports).
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Report Field |
Account Number Prefix |
Account Number Prefix |
Account Number Prefix |
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This Fiscal Year |
Previous Fiscal Year
Note:
The Previous FY column shows the balance 12 months prior to the period that you selected for reporting. The amount is not based on the previous calendar year. For example, if you are reporting for the period of March 2022, the Previous FY column shows the balance as of March 2021. If you want to see the balance of the year 2021, you can select, for example, FY 2022 in the Period To field. |
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Gross |
Amortization and provision |
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Uncalled subscribed capital (I) |
109. (Shareholders: Subscribed capital uncalled) |
2801. (Establishment costs (same allocation as account 201000)) |
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Noncurrent assets |
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Intangible Assets |
Start-up costs |
201. (Establishment costs) |
2801. (Establishment costs (same allocation as account 201000)) |
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R&D |
203. (Research and development expenses) |
2803. (Research and development costs) |
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Licences, patents and intellectual property right |
205. (Concessions and similar rights) |
2905. (Trade marks, processes, rights and similar assets) 2805. (Depreciation on concessions and similar rights) |
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Goodwill |
206. (Rent fee) 207. (Store commerce business value) |
2807. (Cumulative depreciations on fixed Assets-Business Value) 2906. (Lease premium) 2907. (Goodwill) |
207. (Store commerce business value) 2807. (Cumulative depreciations on fixed Assets-Business Value) |
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Other intangible assets |
208. (Other intangible assets) 232. (Intangible fixed assets in progress) |
2808. (Other intangible Assets) 2932. (Intangible fixed assets in progress) 2908. (Other intangible fixed assets) |
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Prepaid amounts for intangibles assets |
237. (Payments on account on intangible fixed assets) |
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Tangible assets |
Grounds |
211. (Land) 212. (Site development F&F (same allocation as Acc. 211000)) 221. 222. |
2812. (Site development (same as Account 212000)) 2811. 2821. 2822. 2911. 2912. 2921. 2922. |
211. (Land) |
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Constructions |
213. (Constructions) 214. (Building on third-party site) 223. 224. |
2813. (Constructions (same allocation as for Account 213000)) 2814. (Construction on 3rd-party site (same as account 212000)) 2823. 2824. 2913. 2914. 2923. 2924. |
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Technical installations, material and industrial tools |
215. (Build on 3d part site-Tech installs- 225. |
2815. (Technical installations, plant and machinery [215000]) 2825. 2915. 2925. |
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Other tangible assets |
218. (Other tangible assets) 220. (Fixed assets in concession) 228. |
2810. (Depreciation on tangible fixed assets) 2818. (Other tangible fixed assets (same as account 218000) 2820. (Depreciation on fixed assets in concession) 2910. (Provisions for diminution of tangible fixed assets) 2918. 2920. (Provisions for diminution of fixed assets in concessions) 2928. |
2182. (Other tangible assets - Transport equipment) 2183. (Other tangible assets - Office and computing equipment) 2818. (Other tangible fixed assets) |
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Fixed asset in progress |
231. (Tangible fixed assets in progress) |
2931. (Depreciation on value of fixed assets in progress) |
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Prepaid amounts for tangible assets |
238. (Deposit and advance payment paid on orders - tangible fixed assets) |
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Financial assets |
Companies accounted for using the equity method |
261. (Equity securities) |
2961. (Long-term equity interests) |
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Other participations |
266. (Other categories of participating interest) 250. (Shares in and receivables due from affiliated entities) 251. 256. 257. 258. |
2966. (Other categories of participating interests) |
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Receivables from equity interests |
267. (Debts receivable related to participating interests) 268. (Debts receivable related to joint ventures) |
2967. (Debts receivable related to participating interests) 2968. (Debts receivable related to joint ventures (Account 268000)) |
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Other investments |
271. (Long-term investment securities other than portfolio) 272. (Long-term investment debt securities) 273. (Immobilized activity of titles portfolio) 277. (Own shares) 27682. (Long-term investment debt securities) |
2971. (Long-term investment equity securities other than portfolio) 2972. (Long-term investment debt securities (same as 272000)) 2973. (Portfolio long-term investment securities) |
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Loans |
274. (Loans) 27684. (Loans – Intérêts courus sur prêts Register) |
2974. (Loans (same allocation as for Account 274000)) |
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Other financial assets |
275. (Deposits and sureties advanced) 278. (Mali merger on financial assets) 2761. (Sundry debts receivable) 27680. (Other capitalised debts receivable-Accrued interests) 27685. (Deposits and sureties) 27688. (On sundry debts receivable) |
2975. (Deposits and sureties advanced (same asAccount 275000)) 2976. (Other debts receivable (same as Account 276000)) 29787. |
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TOTAL (II) |
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Current assets |
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Inventories |
Raw materials |
31. (Raw materials (and supplies)) 32. 381. 382. |
391. (Provisions for diminution of raw materials (and supplies)) 392. (Provisions for diminution in value of other consumables) 3982. 3981. |
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Work in progress - goods |
33. 383. |
393. (Provisions for diminution of work in progress (goods)) 3983. |
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Work in progress - services |
34. 384. |
394. (Provisions for diminution of work in progress (service)) 3984. |
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Finished and semi finished goods |
35. 385. |
395. (Provisions for diminution in value of product stocks) 3985. |
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Merchandises |
37. (Stocks of goods for resale) 387. |
397. (Provisions for diminution of stocks of goods for resale) 3987. |
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Prepaid amounts for orders |
4091. (Suppliers -Payments on account on orders) |
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Receivables |
Trade receivables |
411. (Customers) 413. (Customers -Bills receivable) 416. (Doubtful or contested customer accounts) 418. (Customers -Charges not yet invoiced) |
491. (Provisions for doubtful trade debts) |
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Other receivables |
4456. (Turnover tax deductible) 44586. (Turnover tax on invoices outstanding) 4561. (Partners/ 4563. (Partners/ 4564. (Partners/ 4566. (Defaulting shareholders) 4567. (Partners/ 4687. (Sundry - Accrued income receivable) 4097. (Suppliers -Other debits) 425. (Personnel -Payments on account) 443. (Particular transactions with the state, authorities) 4387. (Accrued income receivable) 44581. (Installments -Simplified tax regime) 44583. (Requested r 4487. (Accrued income receivable) 18. 451. (Group) 458. (Partners/ 465. (Debts receivable on realization of short-term securities) 467. (Other debtors or creditors) 472. 474. 478. 488. (Periodic allocation of charges and income) 489. |
495. (Provisions for group and partners/associates doubtful debt) 496. (Provisions for sundry doubtful debts) |
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Capital subscribed, called but not paid |
4562. (Contributors - Capital called up, unpaid) |
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Others |
Marketable securities (including treasury shares) |
501. (Short-term investment-Shares in affiliated entities) 502. (Short-term investment securities - Own shares) 503. (Short-term investment securities-Shares) 504. (Short-term investment securities-Other titles of property) 505. (Short-term investment-Own bonds and warrants bought back) 506. (Short-term investment securities-Bonds) 507. (Treasury bills and short-term notes) 508. (Other short-term investment securities and similar debt) |
59. (Provisions for diminution in value of financial assets) |
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Cash |
52. (Short-term financial instruments) 53. 54. (Expenditure authorisations and letters of credit) 58. (Internal transfers) 511. (Financial instruments for collection) 512. (Banks) 514. (Postal cheques) 515. (Treasury and public agency accounts) 516. (Stockbrokers) 517. (Other financial bodies) 5188. (Accrued interest receivable) |
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Prepaid expenses |
486. (Differed Charges) |
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TOTAL (III) |
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Expenses to be amortized over several years (IV) |
481. (Charges to be allocated to more than one period) |
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Bond redemption premiums (V) |
169. (Debt redemption premiums) |
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Translation differential - asset (VI) |
476. (Realizable currency exchange losses) |
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TOTAL AMOUNT (I to VI) |
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Column Group |
Report Field |
Account Number Prefix |
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This Fiscal Year |
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Equity |
Share capital |
101. (Capital) 108. (Drawings account) |
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Additional paid in capital |
104. (Premiums on share capital) 102. (Trust funds) |
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Variation of reevaluation of which variation of equivalence |
105. (Revaluation differences) 107. (Difference on equity accounted investments) |
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Legal reserve |
1061. (Legal reserve) |
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Statutory or contractual reserves |
1063. (Statutory or contractual reserves) |
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Regulated reserves |
1062. (Undistributable reserves) 1064. (Tax-regulated reserves) |
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Other reserves |
1068. (Other reserves) |
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Carry forward |
11. (Profit or loss carried forward (debit or credit balance)) |
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Financial period earnings (profit or loss) |
12. (Profit for the financial year) |
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Retained earnings of previous Fiscal Years |
12. (Profit for the financial year) |
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Investment subsidy |
13. |
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Regulated provisions |
14. |
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TOTAL (I) |
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Other equity |
Proceeds from issues of participating securities |
1671. (Issues of non-voting shares) |
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Conditional advances |
1674. (Advances by the state subject to conditions) |
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TOTAL (II) |
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Provisions for risks and charges |
Provision for risks |
151. (Provisions for liabilities) |
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Provision for charges |
153. (Provisions for pensions and similar obligations) 154. (Provisions for restructuring) 155. (Provisions for taxation) 156. (Provisions for fixed asset renewal (concession entities)) 157. (Provisions for deferred charges) 158. (Other provisions for charges) |
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TOTAL (III) |
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Liabilities |
Convertible bonds |
16881. (On convertible debenture loans) 161. (Convertible debenture loans) |
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Other bonds |
16883. (On other debenture loans) 163. (Other debenture loans) |
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Loans and debts with financial institutions |
164. (Loans from credit institutions) 512. (Banks) 517. (Other financial bodies) 58. (Internal transfers) 5181. (Accrued interest payable) 16884. (On loans from credit institutions) 514. (Postal cheques) 519. (Current bank advances) |
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Diverse loans and debts |
160. 162. (Representative of net liabilities given in trust bonds) 165. (Deposits and sureties received) 166. (Employee gratification to profits) 1675. (Participating loan liabilities) 1681. (Other loan assets) 1685. (Capitalized life annuities) 1687. (Other debts payable) 16885. (On deposits and sureties received) 16886. (On employee profit share) 16887. (On loans & debts payable subject to particular conditions) 16888. (On other loans and similar debts payable) 171. (Debts payable related to participating interests (group)) 174. (Debts payable related to participating interests(not group)) 178. (Debts payable related to joint ventures) 426. (Special reserve (Art, L, 442-2, Code du travail)) 451. (Group) 455. (Partners/associates -Current accounts) 456. (Partners/associates -Capital transactions) 458. (Partners/associates -Joint and Economic Interest Group) |
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Advances and deposits received on current orders |
4191. (Customers - Payments on account received on orders) |
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Trade payables |
400. 401. (Suppliers) 403. (Suppliers - Bills payable) 4081. (Suppliers GRNI) 4088. (Suppliers - Accrued interest) |
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Tax payables and operating taxes |
421. (Personnel -Remuneration payable) 422. (Enterprise/establishment consultative committees) 424. (Employee participation in profits and entreprise results) 427. (Personnel -Stoppages of payment) 4282. (Accrued charges payable for holiday pay) 4284. (Accrued charges payable for employee profit share) 4286. (Other accrued charges payable) 431. (Social security) 437. (Other social agencies) 4382. (Contributions for holiday pay) 4386. (Other accrued charges payable) 442. (State - Taxes and levies recoverable from third parties) 443. (Particular transactions with the state, authorities) 444. (State - Income tax) 4455. (Turnover tax payable) 4457. (Turnover tax collected by the entity) 44584. (Value added tax recovered in advance) 44587. (Turnover tax on invoices to be made out) 446. (Guaranteed bonds) 447. (Other taxes, levies and similar payments) 4482. (Tax charges on holiday pay) 4486. (Accrued charges payable) 449. 457. (Partners/associates -Dividends payable) |
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Fixed asset payables |
259. 269. (Unpaid installments on unpaid long-term equity interests) 279. (Unpaid instalments on unpaid long-term invest' securities) 404. (Assets Suppliers) 405. (Fixed asset suppliers -Bills payable) 4084. (Fixed asset suppliers GRNI) |
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Other liabilities |
18. 52. (Short-term financial instruments) 4196. (Customers -Debts payable for returnable packaging and equipment) 4197. 4198. (Sales rebates, discounts, allowances and other credits) 464. 467. (Other debtors or creditors) 4686. (Sundry - Accrued charges payable) 471. (Suspense accounts 1) 472. 473. 474. 475. 478. (Other provisional accounts) 488. (Periodic allocation of charges and income) 489. 509. (Unpaid instalments on unpaid short-term invest securities) |
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Deferred income |
487. (Deferred income) |
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TOTAL (IV) |
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Translation difference, liability (V) |
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477. (Realisable currency exchange gains) |
France Income Statement
This report refers to the Income Statement created in the Country-Specific Reports framework. To access this report, go to Reports > France Reports > Country-Specific Reports. For more information, France Reports in Country-Specific Reports Framework.
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Column Group |
Report Field |
Account Number Prefix |
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This Fiscal Year |
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Operating Revenue |
Sales of goods |
707. (Sales of goods for resale) 7097. (Merchandise sales) |
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Sold production goods |
701. (Sales of finished products) 702. (Sales of semi-finished products) 703. (Sales of residual products) 7091. (Discounts on sales of finished products) 7092. (Discounts on sales of semi-finished products) 7093. |
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Sold production services |
705. (Project studies) 708. (Income from related activities) 7095. (Studies) 7096. (Discounts on services supplied) 704. (Works) 706. (Services supplied) 7094. (Discounts on projects studies) 7098. (Rebate granted on Income from ancillary activities) |
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Net Sales |
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Stocked production |
713. (Change in stocks (work in progress, products)) |
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Capitalized production |
72. (Own work capitalized) |
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Operating subsidy |
74. (Operating grants) |
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Reversals of provisions and depreciation, transfers of expenses |
791. (Operating charges transferred) 781. (Depreciation and provisions written back (as income)) |
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Other income |
751. (Royalties & licence fees for concessions, patents, license) 752. (Revenues from buildings not allocated to professional tasks) 753. (Directors fees and remuneration) 754. (Rebates from cooperatives (resulting from surpluses)) 756. (Foreign exchange gain on trade receivables and payables) 758. (Sundry current operating income) |
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Operating Revenues Total (I) |
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Operating Costs |
Purchases of goods |
607. (Purchases of goods for resale) 6087. 6097. (Goods for resale) |
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Change in stocks (goods) |
6037. (Change in stocks of goods for resale) |
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Purchases of raw material and other supplies |
601. (Inventory item purchases -Raw materials (and supplies)) 602. (Inventory item purchases -Other consumables) 6081. 6082. 6091. (Discounts on raw materials (and supplies)) 6092. (Other inventory item consumables) |
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Change in stocks (raw material and other supplies) |
6031. (Change in stocks of raw materials (and supplies)) 6032. (Change in stocks of other consumables) |
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Other purchases and external costs |
604. (Purchases of project studies and services) 605. (Purchases of equipment, facilities and works) 606. (Non-inventory materials and supplies) 6084. 6085. 6086. 6094. (Project studies and services supplied) 6095. (Equipment, facilities and works) 6096. (Nonstocked supplies) 6098. (Unallocated rebates, discounts, allowances) 61. (External services) 62. (Other external services) |
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Operating taxes and levies |
63. (Taxes, levies and similar payments) |
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Payroll expenses |
641. (Personnel wages and salaries) 644. (Owner remuneration) |
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Social security charges |
645. (Social security and provident fund contributions) 646. (Owner social security contributions) 647. (Other welfare costs) 648. (Other personnel costs) |
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Operating allowances for depreciation of assets |
6812. (Amortization of deferred operating charges) 6811. (Appropriations to depreciation on fixed assets) |
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Operating allowances for impairment of assets |
6816. (Appropriations to provisions for diminution of fixed assets) |
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Operating allowances for provision of current assets |
6817. (Appropriations to provisions-diminution of current asset) |
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Operating allowances provisions for depreciation and risks and liabilities |
6815. (Appropriations to provisions for operating liabilities) |
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Other liabilities |
651. (Royalties for concessions, patents, licenses, trademarks) 653. (Directors fees) 654. (Bad debts written off) 656. (Foreign exchange losses on trade receivables/payables) 658. (Sundry current operating charges) |
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Total of Operating Costs (II) |
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1 – Operating Income (I-II) |
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Shared Operations |
Profits transferred in or losses transferred out (III) |
755. (Share of joint venture profit or loss) |
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Profits transferred out or losses transferred in (IV) |
655. (Share of results of joint operations) |
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Financial Products |
Participation financial revenues |
761. (Income from participating interests) |
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Revenue from other short-term investment securities and debts concerning fixed assets |
762. (Income from other financial fixed assets) |
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Miscellaneous interest receivable |
763. (Income from other debts receivable) 764. (Income from short-term investment securities) 765. (Discounts obtained) 768. (Other financial income) |
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Reversal of provisions and expenses |
796. (Financial charges transferred) 786. (Provisions for liabilities written back (as income)) |
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Foreign exchange gains |
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Net proceeds on transfers of real values of placement |
767. (Net income-realization of short-term investment securities) |
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Total of Financial Revenues (V) |
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Financial Charges |
Amortization and provisions for financial assets |
686. (Appropriations to depreciations and provisions - financial expenses) |
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Interest paid and similar expenses |
661. (Interest charges) 664. (Losses on debts receivable due to participating interests) 665. (Discounts allowed) 668. (Other financial charges) |
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Loss on foreign exchange |
666. (Exchange losses) |
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Net expenses on the sale of marketable securities |
667. (Net charges on realization of short-term investments) |
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Financial Costs (VI) |
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2 – Financial Results (V-VI) |
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3 – Current Result Before Tax (I-II+III-IV +V – VI) |
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Extraordinary Income |
Extraordinary income - from operating item |
771. (Extraordinary income on operating transactions) 772. (Account available to record prior period income) 7741. (Trust related operations transferring elements) 7742. (Transactions related to the liquidation of the trust) |
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Extraordinary income on operations in capital |
675. (Book values of realized assets) 678. (Other extraordinary charges) |
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Reversals of provisions and expense transfers |
787. (Provisions written back (extraordinary income)) 797. (Extraordinary charges transferred) |
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Total of the Extraordinary Income (VII) |
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Extraordinary Charges |
Extraordinary charge - from operating item |
671. (Extraordinary charges on operating transactions) 672. (Prior period charge during the financial year) 6741. (Operations linked to constitution of the trust transfer) 6742. (Option linked to trusts termination) |
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Extraordinary charges on operations in capital |
675. (Book values of realized assets) 678. (Other extraordinary charges) |
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Exceptional depreciation and provision allowances |
687. (Appropriations to depreciation & provisions - extraordinary expense) |
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Total of the Extraordinary Charges (VII) |
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4 – Extraordinary Result (VII-VIII) |
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Employee participation in profits and enterprise results (IX) |
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691. (Employee profit share - Income tax) |
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Income tax (X) |
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695. (Income taxes) 696. (Supplementary company tax related to profit distributions) 697. (Annual company imputed tax) 698. (Group tax) 699. (Income - Carry-back of losses) |
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Total Revenue (I+III+V+VII) |
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Total Charges (II+IV+VI+VIII+IX+X) |
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5 - Profit or Loss (Total revenue - total charges) |
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France SIG
This section refers to the France SIG report created in the Country-Specific Reports framework. To access this report, go to Reports > France Reports > Country-Specific Reports. For more information, see France Reports in Country-Specific Reports Framework.
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Report Field |
Account Number Prefix |
Report Field |
Account Number Prefix |
|---|---|---|---|
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Revenues |
Charges |
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Sales of merchandise |
707. (Sales of goods for resale) 7097. (Merchandise sales) |
Cost of merchandise sold |
6037. (Change in stocks of goods for resale) 607. (Purchases of goods for resale) 6087. 6097. (Goods for resale) |
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Sales of goods manufactured |
701. (Sales of finished products) 702. (Sales of semi-finished products) 703. (Sales of residual products) 704. (Works) 705. (Project studies) 706. (Services supplied) 708. (Income from related activities) 709. (Sales rebates, discounts, allowances granted by the entity) 7097. Merchandise sales) |
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Goods manufactured stock-in |
713. (Change in stocks (work in progress, products)) |
Goods manufactured stock-out |
713. (Change in stocks (work in progress, products)) |
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Production of fixed assets |
72. (Own work capitalized) |
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Production |
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Costs from third parties |
601. (Inventory item purchases -Raw materials (and supplies)) 602. (Inventory item purchases - Other consumables) 6031. (Change in stocks of raw materials (and supplies)) 6032. (Change in stocks of other consumables) 604. (Purchases of project studies and services) 606. (Non-inventory materials and supplies) 6091. (Discounts on raw materials (and supplies)) 6094. (Project studies and services supplied) 6096. (Non stocked supplies) 61. (External services) 605. (Purchases of equipment, facilities and works) 608. 6092. (Other inventory item consumables) 6095. (Equipment, facilities and works) 6098. (Unallocated rebates, discounts, allowances) 62. (Other external services) |
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Profit on Merchandise |
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Added Value Produced |
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Taxes, Duties and other Levies |
63. (Taxes, levies and similar payments) |
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Operating Grants |
74. (Operating grants) |
Staff Costs |
64. (Personnel costs) |
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Gross Operating Profit |
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Negative Gross Operating Profit |
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Depreciation and Amortization written back |
781. (Depreciation and provisions written back (as income)) |
Operating Depreciation and Amortization Expense |
681. (Appropriations to deprecitions and provisions - expenses) |
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Other Income |
751. (Royalties & licence fees for concessions, patents, License) 752. (Revenues from buildings not allocated to professional tasks) 753. (Directors fees and remuneration) 754. (Rebates from cooperatives (resulting from surpluses)) 756. (Foreign exchange gain on trade receivables and payables) 758. (Sundry current operating income) |
Other Expenses |
651. (Royalties for concessions, patents, licenses, trademarks) 653. (Directors’ fees) 654. (Bad debts written off) 656. (Foreign exchange losses on trade receivables/payables) 658. (Sundry current operating charges) |
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Transfer Charges |
791. (Operating charges transferred) |
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Operating Income (Gain) |
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Operating Income (Loss) |
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Joint-venture Operations |
755. (Share of joint venture profit or loss) |
Joint-venture Operations |
655. (Share of results of joint operations) |
|
Financial Revenues |
76. 786. (Provisions for liabilities written back (as income)) 796. (Financial charges transferred) |
Financial Charges |
66. 686. (Appropriations to depreciations and provisions - Financial Expenses) |
|
Extraordinary Income |
77. (Exceptional revenues) 787. (Provisions written back (extraordinary income)) 797. (Extraordinary charges transferred) |
Extraordinary Charges |
67. (Exceptional costs) 687. (Appropriations to depreciation & provisions -Extraordinary) |
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Current Result before Tax (Gain) |
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Current Result before Tax (Loss) |
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Extraordinary Result (Gain) |
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Extraordinary Result (Loss) |
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Employee Participation |
691. (Employee profit share -Income tax) |
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|
Income Tax Liability |
695. (Income taxes) 696. (Supplementary company tax related to profit distributions) 697. (Annual company imputed tax) 698. (Group tax) 699. (Income - Carry-back of losses) |
|
Income from Disposals of Fixed Assets |
775. (Income from asset realization) |
Net Book Value of Disposed of Fixed Assets |
675. (Book values of realized assets) |