France Reports (CSR) Details
This section contains details of the following reports, which are built using the Country-Specific Reports SuiteApp:
-
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.
For previous versions of the CSR reports, that were used before 2025, see France Reports (CSR) (Pre 2025) Details
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're 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
|
Reporting Category |
Reporting Category |
Account Number Prefix |
Account Number Prefix |
Comments |
|---|---|---|---|---|
|
ASSETS |
|
Gross |
Amortization and provision |
|
|
Uncalled subscribed capital (I) |
|
109 |
|
|
|
Start-up costs (II) |
|
201 |
2801, 2901 |
|
|
Non current assets |
|
|
|
|
|
Intangible Assets |
Development costs |
203 |
2803, 2903 |
|
|
Intangible Assets |
Licences, patents and intellectual property right |
205 |
2805, 2905 |
|
|
Intangible Assets |
Goodwill |
207 |
2807, 2907 |
|
|
Intangible Assets |
Other intangible assets |
206, 208 |
2806, 2808, 2906, 2908 |
|
|
Intangible Assets |
Intangible assets in progress, advances and prepayments |
232, 237 |
2932 |
|
|
Tangible assets |
Grounds |
211, 212, 221, 222 |
2911, 2812, 2912, 2921, 2822, 2922 |
|
|
Tangible assets |
Constructions |
213, 214, 223, 224 |
2813, 2814, 2913, 2914, 2823, 2824, 2923, 2924 |
|
|
Tangible assets |
Technical installations, material and industrial tools |
215, 225 |
2815, 2915, 2825, 2925 |
|
|
Tangible assets |
Other tangible assets |
218, 228 |
2818, 2918, 2828, 2928 |
|
|
Tangible assets |
Tangible assets in progress, advances and prepayments |
231, 238 |
2931 |
|
|
Financial assets |
Investments (Participations) |
261, 262, 266 |
2961, 2962, 2966 |
|
|
Financial assets |
Receivables from equity interests |
267, 268 |
2967, 2968 |
|
|
Financial assets |
Portfolio investment securities |
273 |
2973 |
|
|
Financial assets |
Other investments |
271, 272, 27682, 277 |
2971, 2972 |
|
|
Financial assets |
Loans |
274, 27684 |
2974 |
|
|
Financial assets |
Other financial assets |
275, 2761, 27685, 27688, 278 |
2975, 2976 |
|
|
Current assets |
|
|
|
|
|
Inventories |
Raw materials |
31, 32, 36, 38 |
391, 392 |
36, 38 can be reassigned if needed |
|
Inventories |
Work in progress - goods |
33 |
393 |
|
|
Inventories |
Work in progress - services |
34 |
394 |
|
|
Inventories |
Finished goods |
35 |
395 |
|
|
Inventories |
Merchandises |
37 |
397 |
|
|
Prepaid amounts for orders |
|
4091 |
|
|
|
Receivables |
Trade receivables and related accounts |
411, 413, 416, 418 |
491 |
|
|
Receivables |
Other receivables |
4096, 4097, 4098, 425, 439, 44D, 451D, 455D, 4561D, 4563D, 4564D, 4566D, 4567D, 462, 465, 467, 471D, 472D, 473D, 18D, 478D |
495, 496 |
|
|
Receivables |
Prepaid expenses |
486, 4886 |
|
|
|
Receivables |
Capital subscribed, called but not paid |
4562D |
|
|
|
Marketable securities |
Treasury shares |
502 |
|
|
|
Marketable securities |
Other marketable securities (short-term investments) |
503, 504, 505, 506, 507, 508 |
590 |
|
|
Marketable securities |
Derivative financial instruments and tokens held |
52D |
|
|
|
Marketable securities |
Cash |
51D, 53, 58D |
|
|
|
Loan issuance costs (V) |
|
481 |
|
|
|
Loan redemption premiums (VI) |
|
169 |
|
|
|
Translation differences and valuation adjustments – Assets (VII) |
|
474, 476 |
|
|
|
|
|
|
|
|
|
LIABILITIES AND EQUITY |
|
|
|
|
|
Equity |
|
|
|
|
|
Share capital |
|
101, 108 |
|
|
|
Share premiums, merger premiums, contribution premiums |
|
104, 102 |
|
|
|
Revaluation differences |
|
105 |
|
|
|
Equity method goodwill |
|
107 |
|
|
|
Legal reserve |
|
1061 |
|
|
|
Statutory or contractual reserves |
|
1062, 1063 |
|
|
|
Regulated reserves |
|
1064 |
|
|
|
Other reserves |
|
1068 |
|
|
|
Carry forward |
|
11 |
|
|
|
Retained Earnings Previous FY |
|
Net Income Previous FY, 12 |
|
|
|
Financial period earnings (profit or loss) |
|
Net Income FY |
|
|
|
Investment subsidy |
|
13 |
|
|
|
Regulated provisions |
|
14 |
|
|
|
Other equity |
|
|
|
|
|
Proceeds from issues of participating securities |
|
1671 |
|
|
|
Conditional advances |
|
1674 |
|
|
|
Other |
|
229 |
|
|
|
Provisions for risks and charges |
|
|
|
|
|
Provision for risks |
|
151 |
|
|
|
Provision for charges |
|
152 |
|
|
|
Liabilities |
|
|
|
|
|
Convertible bonds |
|
161 |
|
|
|
Other bonds |
|
163 |
|
|
|
Loans and debts with financial institutions |
|
164, 51C, 58C |
|
|
|
Diverse loans and debts |
|
165, 166, 1675, 168, 17, 162 |
|
|
|
Other derivative financial instruments |
|
52C |
|
|
|
Advances and deposits received on current orders |
|
4191 |
|
|
|
Trade payables |
|
401, 403, 4081, 4088 |
|
4088 can be reassigned if needed |
|
Tax payables and operating taxes |
|
421, 422, 424, 426, 427, 428, 431, 437, 438, 44C |
|
|
|
Fixed asset payables |
|
269, 279, 404, 405, 4084 |
|
|
|
Other liabilities |
|
4196, 4197, 4198, 45C, 464, 468, 509, 471C, 472C, 473C, 18C, 478C |
|
|
|
Deferred income |
|
487, 4887 |
|
|
|
Translation differences and valuation adjustments – Liabilities (IV) |
|
475, 477 |
|
|
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.
|
Reporting Category |
Account Number Prefix |
Comment |
|---|---|---|
|
OPERATING REVENUE (I) |
|
|
|
Sales of goods |
707, 7097 |
|
|
Sold production goods |
701, 702, 703, 7091, 7092 |
|
|
Sold production services |
704, 705, 706, 7094, 7095, 7096, 7098, 708 |
708 can be splitted if needed |
|
Net sales |
|
|
|
Stocked production |
71 |
|
|
Capitalized production |
72 |
|
|
Operating subsidy |
74 |
|
|
Reversals of write-offs, depreciations, and provisions |
781 |
|
|
Income from the disposal of intangible and tangible fixed assets |
757 |
|
|
Other income |
751, 752, 753, 754, 756, 758 |
|
|
OPERATING COSTS (II) |
|
|
|
Purchases of goods |
607, 6097 |
|
|
Change in stocks (goods) |
6037 |
|
|
Purchases of raw material and other supplies |
601, 602, 6091, 6092 |
|
|
Change in stocks (raw material and other supplies) |
6031, 6032 |
|
|
Other purchases and external costs |
604, 605, 606, 608, 6094/5/6/8, 61, 62 |
608 can be splitted if needed |
|
Operating taxes and levies |
63 |
|
|
Payroll expenses |
641, 644, 648, 649 |
644 can be reassigned if needed |
|
Social security charges |
645, 647, 646 |
646 can be reassigned if needed |
|
Operating allowances for depreciation of fixed assets |
6811 |
|
|
Operating allowances for depreciations of fixed assets |
6816 |
|
|
Operating allowances for depreciations of current assets |
6817 |
|
|
Operating allowances provisions |
6815 |
|
|
Net book value of intangible and tangible assets sold |
657 |
|
|
Other charges |
651, 653, 654, 656, 658 |
|
|
|
|
|
|
SHARED OPERATIONS |
|
|
|
Profits transferred in or losses transferred out (III) |
755 |
|
|
Profits transferred out or losses transferred in (IV) |
655 |
|
|
|
|
|
|
FINANCIAL PRODUCTS (V) |
|
|
|
Participation financial revenues |
761 |
|
|
Revenue from other short-term investment securities and debts concerning fixed assets |
762, 764 |
|
|
Miscellaneous interest receivable |
763, 765, 768 |
768 can be reassigned if needed |
|
Reversals of depreciations and provisions |
786 |
|
|
Foreign exchange gains |
766 |
|
|
Income from the disposal of financial assets |
7671, 7672 |
|
|
Net income from sales of marketable securities and cash instruments |
7673, 7674 |
|
|
FINANCIAL CHARGES (VI) |
|
|
|
Financial allowances for write-offs, depreciation and provisions |
686 |
|
|
Interest paid and similar expenses |
661, 664, 665, 668 |
668 can be reassigned if needed |
|
Loss on foreign exchange |
666 |
|
|
Net book value of financial assets disposed of |
6671, 6672 |
|
|
Net expenses on the sale of marketable securities and cash instruments |
6673, 6674 |
|
|
|
|
|
|
EXTRAORDINARY INCOME (VII) |
|
|
|
Extraordinary income |
77, 787 |
|
|
EXTRAORDINARY CHARGES (VIII) |
|
|
|
Extraordinary charges |
67, 687 |
|
|
Employee participation in profits and enterprise results (IX) |
691 |
|
|
Income tax (X) |
695, 696, 698, 699 |
|
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.
|
Reporting Category |
Account Number prefix |
Reporting Category |
Account Number prefix |
Reporting Category |
|---|---|---|---|---|
|
REVENUES |
|
CHARGES |
|
SIG SUBTOTAL |
|
Sales of merchandise |
707, 7097 |
Cost of merchandise sold |
607, 6037, 6097 |
|
|
Total |
SUM |
Total |
SUM |
Profit on Merchandise |
|
|
|
|
|
|
|
Sales of goods manufactured |
701, 702, 703, 704, 705, 706, 708, 7091, 7092, 7094, 7095, 7096, 7098 |
|
|
|
|
Goods manufactured stock-in |
71C |
Goods manufactured stock-out |
71D |
|
|
Production of fixed assets |
72 |
|
|
|
|
Total |
SUM |
Total |
SUM |
Production |
|
|
|
|
|
|
|
Production |
Previous subtotal |
Costs from third parties |
601, 602, 608, 609, 6031, 6032, 604, 605, 606, 608, 6091, 6092, 6094, 6095, 6096, 6098, 61, 62 |
|
|
Profit on Merchandise |
Previous subtotal |
|
|
|
|
Total |
SUM |
Total |
SUM |
Added Value Produced |
|
|
|
|
|
|
|
Added Value Produced |
Previous subtotal |
Taxes, Duties and other Levies |
63 |
|
|
Operating Grants |
741, 742 |
Staff Costs |
641, 645, 647, 648, 649, 644, 646 |
|
|
Total |
SUM |
Total |
SUM |
Gross Operating Profit (Positive or Negative) |
|
|
|
|
|
|
|
Gross Operating Profit |
Previous subtotal |
Negative Gross Operating Profit |
Previous subtotal |
|
|
Depreciation and Amortization written back |
781 |
Operating Depreciation and Amortization Expense |
681 |
|
|
Share of investment subsidies transferred to the income statement for the financial year |
747 |
|
|
|
|
Income from the disposal of tangible and intangible fixed assets |
757 |
Net book value of intangible and tangible assets sold |
657 |
|
|
Other Income |
751, 752, 753, 754, 756, 758 |
Other Expenses |
651, 653, 654, 656, 658 |
|
|
Total |
SUM |
Total |
SUM |
Operating Income (Gain or Loss) |
|
|
|
|
|
|
|
Operating Income (Gain) |
Previous subtotal |
Operating Income (Loss) |
Previous subtotal |
|
|
Joint-venture Operations |
755 |
Joint-venture Operations |
655 |
|
|
Financial Revenues |
761, 762, 763, 764, 765, 786, 766, 767, 7671, 7672, 7673, 7674, 768 |
Financial Charges |
686, 661, 664, 665, 666, 6671, 6672, 6673, 6674, 668 |
|
|
Total |
SUM |
Total |
SUM |
Current Result before Tax |
|
|
|
|
|
|
|
Extraordinary Income |
77, 787 |
Extraordinary Charges |
67, 687 |
|
|
Total |
SUM |
Total |
SUM |
Extraordinary Result |
|
|
|
|
|
|
|
Current Result before Tax (Gain) |
Previous subtotal |
Current Result before Tax (Loss) |
Previous subtotal |
|
|
Extraordinary Result (Gain) |
Previous subtotal |
Extraordinary Result (Loss) |
Previous subtotal |
|
|
|
|
Employee Participation |
691 |
|
|
|
|
Income Tax Liability |
695, 696, 6981, 6989, 699 |
|
|
Total |
SUM |
Total |
SUM |
Accounting Net Income |
|
|
|
|
|
|
|
Income from the Disposal of Financial Assets |
7671, 7672 |
Net Book Value of Financial Assets sold |
6671, 6672 |
Gain or Loss on Disposals of Financial Assets |