How To Read French Financial Statements PDF
How To Read French Financial Statements PDF
How To Read French Financial Statements PDF
COMPANY X
BILAN ACTIF
Capital souscrit non appel
ACTIF IMMOBILISE
Immobilisations incorporelles
Frais d'atablissement
Frais de recherche et dveloppement
ASSETS
Share capital-uncalled
FIXED ASSETS
Intangible fixed assets
Preliminary and formation expenses
Research and development costs
Fonds commercial
Autres immobilisations incorporelles
Immobilisations incorporelles en cours
Avances et acomptes
Immobilisations corporelles
Terrains
Constructions
Installations techniques, matriel et outillage industriels
Autres immobilisations corporelles
Immobilisations corporelles en cours
Avances et acomptes
Immobilisations financires
Participations
Crances rattaches des participations
Titres immobiliss de l'activit de portefeuille
Prts
Autres immobilisations financires
ACTIF CIRCULANT
Purchased goodwill
Other intangible assets
Intangible assets in progress
Advances and prepayments
Tangible fixed assets
Land
Buildings
Industrial fixtures, fittings, plant machinery & equipment
Other tangible fixed assets
Tangible assets in progress
Advances and prepayments
Financial assets
Shares in subsidiaries and associated companies
Loans to group companies
Other forms of investments
Loans
Other financial fixed assets
CURRENT ASSETS
Stocks et en-cours
Crances
Crances clients et comptes rattachs
Autres crances
Capital souscrit - appel, non vers
Valeurs mobilres de placement
Actions propres
Autres titres
Instruments de trsorerie
Disponibilits
Charges constates d'avance
Charges rpartir sur plusieurs exercices
Primes de remboursement des emprunts
Ecarts de conversion Actif
Accounts receivable
Trade accounts receivable
Other accounts receivable
Capital-called up and unpaid
Marketable securities
Company own shares
Other securities
Liquid assets
Cash
Prepaid expenses
Charges to be spread over several periods
Loan redemption premiums
Unrealized exchange loss
TOTAL ASSETS
This information is only a rough summary. It does not cover all the situations nor resume the whole French Employment Code - which is very
intricate. Please contact us for accurate information adapted to your situation. We cannot be held responsible for any misinterpretation of this
document. Edition Jun-11
How to read
Titre 1
French Financial Statements
Titre 2
COMPANY X
BILAN PASSIF
CAPITAUX PROPRES
Capital
LIABILITIES
EQUITY
Capital stocks including paid capital :
Ecarts de rvaluation
Ecart d'quivalence
Rserves :
- Rserve lgale
- Rserves statutaires ou contractuelles
- Rserves rglementes
- Autres rserves
Report nouveau
Rsultat de l'exercice (bnfice ou perte)
Subventions d'investissement
Provisions rglementes
Revaluation reserves
Equity method evaluation difference
Retained earnings :
- Legal reserve
- Statutory or contractual reserves
- Regulated reserves
- Other reserves
Profits/Losses brought forward
Result for the year (profit or loss)
Investment grants
Regulated provisions
NET EQUITY
Avances conditionnes
Autres fonds propres
Conditional advances
Other liable equity
PROVISIONS
Provisions pour risques
Provisions pour charges
DETTES
Emprunts obligataires convertibles
Autres emprunts obligataires
LIABILITIES
Convertible debenture loans
Other debenture loans
Autres dettes
Instruments de trsorerie
Produits constats d'avance
Other debts
Liquid debts
Deferred income
in uros
How to read
French Financial Statements
COMPANY X
COMPTE DE RESULTAT
12/31/2009
France
Export
Total
Total
Produits d'exploitation
Operating income
Ventes de marchandises
Net turnover
Production stocke
Production immobilise
Subventions d'exploitation
Operating subsidies
Autres produits
Other income
Charges d'exploitation
Operating costs
Achats de marchandises
Variation de stocks
Change in stock
Variation de stocks
Change in stock
Charges sociales
Social contributions
Autres charges
Other expenses
RESULTAT D'EXPLOITATION
OPERATING RESULT
This information is only a rough summary. It does not cover all the situations nor resume the whole French Employment Code - which is very
intricate. Please contact us for accurate information adapted to your situation. We cannot be held responsible for any misinterpretation of this
document. Edition Jun-11
How to read
Titre 1
French Financial Statements
Titre 2
Produits financiers
Financial income
De participations
Charges financires
Financial expenses
Interest expenses
RESULTAT FINANCIER
FINANCIAL RESULT
COMPANY X
COMPTE DE RESULTAT
Produits exceptionnels
Extraordinary income
Charges exceptionnelles
Extraordinary expenses
RESULTAT EXCEPTIONNEL
EXTRAORDINARY PROFIT
Total income
Total expenses
BENEFICE OU PERTE
NET PROFIT/LOSS
12/31/2010
12/31/2009
Total
Total