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| 1 | --- |
| 2 | name: france-financial-statements |
| 3 | description: > |
| 4 | Use this skill when preparing, reviewing, or advising on annual financial statements (comptes annuels) for a French company. Trigger on phrases like "comptes annuels", "dépôt des comptes", "greffe", "Plan Comptable Général", "PCG", "bilan", "compte de résultat", "annexe", "commissaire aux comptes", "audit France", "petite entreprise", "micro-entreprise comptable", "liasse fiscale", or any question about preparing and filing statutory accounts under French commercial law. Covers PCG framework, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements. |
| 5 | version: 1.0 |
| 6 | jurisdiction: FR |
| 7 | category: financial-statements |
| 8 | depends_on: |
| 9 | - financial-statements-workflow-base |
| 10 | --- |
| 11 | |
| 12 | # France Financial Statements Skill v1.0 |
| 13 | |
| 14 | --- |
| 15 | |
| 16 | ## Section 1 -- Quick Reference |
| 17 | |
| 18 | | Field | Value | |
| 19 | |---|---| |
| 20 | | Country | France (République française) | |
| 21 | | Currency | EUR | |
| 22 | | Filing authority | Greffe du Tribunal de Commerce (via Guichet Unique / Infogreffe) | |
| 23 | | Primary legislation | Code de Commerce, Articles L123-12 to L123-28 | |
| 24 | | Supporting legislation | Décret n° 2024-152 (size thresholds); Règlement ANC 2014-03 (PCG) | |
| 25 | | Accounting standards | Plan Comptable Général (PCG) — ANC Regulation 2014-03 | |
| 26 | | Financial year | Any 12-month period (calendar year most common) | |
| 27 | | Filing deadline | 1 month after AGM approval (2 months if electronic filing) | |
| 28 | | AGM deadline | Within 6 months from year-end | |
| 29 | | Late filing penalty | EUR 1,500 (individual); EUR 7,500 (company); possible criminal sanctions | |
| 30 | | Digital filing | Electronic via Guichet Unique or Infogreffe | |
| 31 | |
| 32 | --- |
| 33 | |
| 34 | ## Section 2 -- Reporting Framework |
| 35 | |
| 36 | | Entity type | Applicable standard | |
| 37 | |---|---| |
| 38 | | All commercial companies | PCG (Règlement ANC 2014-03) | |
| 39 | | Micro-entreprises (accounting) | Simplified PCG with no annexe required | |
| 40 | | Petites entreprises | PCG with simplified annexe and presentation | |
| 41 | | Listed groups (consolidated) | IFRS as adopted by the EU (mandatory) | |
| 42 | | Non-listed groups (consolidated) | PCG or IFRS (choice) | |
| 43 | |
| 44 | The PCG is the sole framework for individual statutory accounts in France. IFRS cannot be used for individual company accounts filed with the greffe. |
| 45 | |
| 46 | --- |
| 47 | |
| 48 | ## Section 3 -- Size Thresholds |
| 49 | |
| 50 | Effective for financial years beginning on or after 1 January 2024 (Décret 2024-152): |
| 51 | |
| 52 | | Criterion | Micro | Petite (Small) | Moyenne (Medium) | Grande (Large) | |
| 53 | |---|---|---|---|---| |
| 54 | | Total du bilan (Balance sheet) | ≤ EUR 450,000 | ≤ EUR 7,500,000 | ≤ EUR 25,000,000 | > EUR 25,000,000 | |
| 55 | | Chiffre d'affaires net (Turnover) | ≤ EUR 900,000 | ≤ EUR 15,000,000 | ≤ EUR 50,000,000 | > EUR 50,000,000 | |
| 56 | | Nombre moyen de salariés (Employees) | ≤ 10 | ≤ 50 | ≤ 250 | > 250 | |
| 57 | |
| 58 | Must not exceed **2 out of 3** thresholds. Assessment based on the balance sheet date of the most recently closed financial year. |
| 59 | |
| 60 | --- |
| 61 | |
| 62 | ## Section 4 -- Required Financial Statements |
| 63 | |
| 64 | | Document | Micro | Petite | Moyenne/Grande | |
| 65 | |---|---|---|---| |
| 66 | | Bilan (Balance sheet) | Required (simplified) | Required (simplified option) | Required (full) | |
| 67 | | Compte de résultat (P&L) | Required (simplified) | Required (simplified option) | Required (full) | |
| 68 | | Annexe (Notes) | Not required | Required (simplified) | Required (full) | |
| 69 | | Tableau de flux de trésorerie (Cash flow) | Not required | Not required | Recommended (consolidated: required) | |
| 70 | | Rapport de gestion (Management report) | Not required (small SARL) | Required | Required | |
| 71 | | Rapport du CAC (Auditor's report) | If CAC appointed | If CAC appointed | Required | |
| 72 | |
| 73 | --- |
| 74 | |
| 75 | ## Section 5 -- Year-End Adjustments Checklist |
| 76 | |
| 77 | | # | Adjustment | France-specific notes | |
| 78 | |---|---|---| |
| 79 | | 1 | Amortissements (Depreciation) | Linear or dégressif (declining balance with fiscal coefficient); component approach | |
| 80 | | 2 | Provisions pour charges | Règlement ANC: obligation probable, amount reliably estimable | |
| 81 | | 3 | Charges constatées d'avance (Prepayments) | Strict matching principle | |
| 82 | | 4 | Produits constatés d'avance (Deferred income) | Revenue received but not yet earned | |
| 83 | | 5 | Provision pour créances douteuses (Bad debts) | Individual assessment; VAT on doubtful debts reversed | |
| 84 | | 6 | Stocks et en-cours (Inventory) | Lower of cost (FIFO/CUMP) and realisable value | |
| 85 | | 7 | Impôts différés | Not recognised in individual accounts under PCG (consolidated only) | |
| 86 | | 8 | Écarts de conversion (FX differences) | Unrealised losses provisioned (principe de prudence); gains reported but provisioned | |
| 87 | | 9 | Participation des salariés | Mandatory profit-sharing provision (entreprises ≥ 50 employees) | |
| 88 | | 10 | Congés payés (Holiday pay) | Provision for untaken leave + social charges | |
| 89 | | 11 | Indemnités de départ (Retirement benefits) | Engagement or provision under PCG (recommendation ANC) | |
| 90 | | 12 | CET/CVAE provision | Cotisation sur la Valeur Ajoutée des Entreprises | |
| 91 | |
| 92 | --- |
| 93 | |
| 94 | ## Section 6 -- Compte de Résultat Format (P&L) |
| 95 | |
| 96 | PCG format — système de base (by nature): |
| 97 | |
| 98 | ``` |
| 99 | PRODUITS D'EXPLOITATION (Operating income) |
| 100 | Ventes de marchandises |
| 101 | Production vendue (biens et services) |
| 102 | Production stockée |
| 103 | Production immobilisée |
| 104 | Subventions d'exploitation |
| 105 | Reprises sur provisions et amortissements |
| 106 | Autres produits |
| 107 | |
| 108 | CHARGES D'EXPLOITATION (Operating expenses) |
| 109 | Achats de marchandises |
| 110 | Variation de stocks de marchandises |
| 111 | Achats de matières premières |
| 112 | Variation de stocks de matières premières |
| 113 | Autres achats et charges externes |
| 114 | Impôts, taxes et versements assimilés |
| 115 | Salaires et traitements |
| 116 | Charges sociales |
| 117 | Dotations aux amortissements |
| 118 | Dotations aux provisions |
| 119 | Autres charges |
| 120 | |
| 121 | ─── RÉSULTAT D'EXPLOITATION ─── |
| 122 | |
| 123 | PRODUITS FINANCIERS |
| 124 | Produits de participations |
| 125 | Produits des autres valeurs mobilières |
| 126 | Autres intérêts et produits assimilés |
| 127 | Reprises sur provisions financières |
| 128 | Différences positives de change |
| 129 | |
| 130 | CHARGES FINANCIÈRES |
| 131 | Dotations aux amortissements et provisions financières |
| 132 | Intérêts et charges assimilées |
| 133 | Différences négatives de change |
| 134 | |
| 135 | ─── RÉSULTAT FINANCIER ─── |
| 136 | |
| 137 | PRODUITS EXCEPTIONNELS |
| 138 | CHARGES EXCEPTIONNELLES |
| 139 | |
| 140 | ─── RÉSULTAT EXCEPTIONNEL ─── |
| 141 | |
| 142 | Participation des salariés |
| 143 | Impôt sur les bénéfices |
| 144 | ─── RÉSULTAT NET ─── |
| 145 | ``` |
| 146 | |
| 147 | --- |
| 148 | |
| 149 | ## Section 7 -- Bilan Format (Balance Sheet) |
| 150 | |
| 151 | PCG format — système de base: |
| 152 | |
| 153 | ``` |
| 154 | ACTIF |
| 155 | |
| 156 | Actif immobilisé (Fixed assets) |
| 157 | Immobilisations incorporelles |
| 158 | Frais d'établissement |
| 159 | Frais de recherche et développement |
| 160 | Concessions, brevets, licences |
| 161 | Fonds commercial |
| 162 | Immobilisations corporelles |
| 163 | Terrains |
| 164 | Constructions |
| 165 | Installations techniques, matériel |
| 166 | Autres immobilisations corporelles |
| 167 | Immobilisations en cours |
| 168 | Immobilisations financières |
| 169 | Participations |
| 170 | Créances rattachées à des participations |
| 171 | Autres titres immobilisés |
| 172 | Prêts |
| 173 | |
| 174 | Actif circulant (Current assets) |
| 175 | Stocks et en-cours |
| 176 | Avances et acomptes versés |
| 177 | Créances clients et comptes rattachés |
| 178 | Autres créances |
| 179 | Valeurs mobilières de placement |
| 180 | Disponibilités |
| 181 | |
| 182 | Comptes de régularisation |
| 183 | Charges constatées d'avance |
| 184 | |
| 185 | ───────────────────────────────────── |
| 186 | |
| 187 | PASSIF |
| 188 | |
| 189 | Capitaux propres (Equity) |
| 190 | Capital social |
| 191 | Primes d'émission |
| 192 | Réserves (légale, statutaires, autres) |
| 193 | Report à nouveau |
| 194 | Résultat de l'exercice |
| 195 | Provisions réglementées |
| 196 | |
| 197 | Provisions pour risques et charges |
| 198 | |
| 199 | Dettes (Liabilities) |
| 200 | Emprunts et dettes auprès des établissements de crédit |
| 201 | Emprunts obligataires |
| 202 | Avances et acomptes reçus |
| 203 | Dettes fournisseurs et comptes rattachés |
| 204 | Dettes fiscales et sociales |
| 205 | Autres dettes |
| 206 | |
| 207 | Comptes de régularisation |
| 208 | Produits constatés d'avance |
| 209 | ``` |
| 210 | |
| 211 | --- |
| 212 | |
| 213 | ## Section 8 -- Notes to Accounts (Annexe) |
| 214 | |
| 215 | | # | Disclosure | Micro | Petite | Moyenne/Grande | |
| 216 | |---|---|---|---|---| |
| 217 | | 1 | Accounting policies (méthodes) | Exempt | Required | Required | |
| 218 | | 2 | Fixed asset movements | Exempt | Simplified | Required | |
| 219 | | 3 | Maturity of receivables/payables | Exempt | Required | Required | |
| 220 | | 4 | Related party transactions | Exempt | Significant only | Required | |
| 221 | | 5 | Off-balance commitments (engagements) | Exempt | Required | Required | |
| 222 | | 6 | Employee information | Exempt | Average headcount | Detailed | |
| 223 | | 7 | Directors' remuneration | Exempt | Not required (SARL <) | Required (SA) | |
| 224 | | 8 | Tax position | Exempt | Simplified | Required | |
| 225 | | 9 | Provisions detail | Exempt | Required | Required | |
| 226 | | 10 | Financial instruments | Exempt | If applicable | Required | |
| 227 | | 11 | Equity movements | Exempt | Not required | Required | |
| 228 | | 12 | Consolidation scope (if parent) | N/A | If applicable | Required | |
| 229 | |
| 230 | --- |
| 231 | |
| 232 | ## Section 9 -- Filing Requirements |
| 233 | |
| 234 | | Item | Detail | |
| 235 | |---|---| |
| 236 | | Filing authority | Greffe du Tribunal de Commerce | |
| 237 | | Filing method | Electronic (Guichet Unique / Infogreffe) or paper deposit at greffe | |
| 238 | | AGM approval deadline | Within 6 months from financial year-end | |
| 239 | | Filing deadline | 1 month after AGM (paper) or 2 months after AGM (electronic) | |
| 240 | | Maximum time from year-end to filing | Approximately 7–8 months | |
| 241 | | Filing fee | Approximately EUR 45–65 (varies by greffe) | |
| 242 | | Confidentiality option — Micro | Can declare total confidentiality (accounts not publicly accessible) | |
| 243 | | Confidentiality option — Petite | Can declare confidentiality of compte de résultat only | |
| 244 | | Confidentiality option — Moyenne | No confidentiality | |
| 245 | | Language | French | |
| 246 | | Format | PDF (each file ≤ 10 MB) | |
| 247 | | Late filing penalties | EUR 1,500 (person); EUR 7,500 (legal entity); potential injonction by tribunal | |
| 248 | |
| 249 | --- |
| 250 | |
| 251 | ## Section 10 -- Audit Requirements |
| 252 | |
| 253 | ### Mandatory appointment of Commissaire aux Comptes (CAC) |
| 254 | |
| 255 | A company must appoint a CAC when it exceeds **2 of 3** thresholds at the close of a financial year: |
| 256 | |
| 257 | | Entity type | Balance sheet | Turnover (HT) | Employees | |
| 258 | |---|---|---|---| |
| 259 | | Independent companies (SARL, SAS, SA, etc.) | EUR 5,000,000 | EUR 10,000,000 | 50 | |
| 260 | | Controlled subsidiaries (significant) | EUR 2,500,000 | EUR 5,000,000 | 25 | |
| 261 | | Civil companies with economic activity | EUR 1,550,000 | EUR 3,100,000 | 50 | |
| 262 | | SA (Société Anonyme) | Always mandatory regardless of size | — | — | |
| 263 | |
| 264 | ### CAC mandate duration |
| 265 | |
| 266 | - 6 financial years (standard) |
| 267 | - Current mandates continue until expiry even if thresholds increase |
| 268 | |
| 269 | ### Auditor qualification |
| 270 | |
| 271 | Commissaire aux Comptes inscrit on the official list held by the Compagnie Nationale des Commissaires aux Comptes (CNCC) and registered with the Haut Conseil du Commissariat aux Comptes (H3C). |
| 272 | |
| 273 | --- |
| 274 | |
| 275 | ## Disclaimer |
| 276 | |
| 277 | This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon. |
| 278 |
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About
Use this skill when preparing, reviewing, or advising on annual financial statements (comptes annuels) for a French company. Trigger on phrases like "comptes annuels", "dépôt des comptes", "greffe", "Plan Comptable Général", "PCG", "bilan", "compte de résultat", "annexe", "commissaire aux comptes", "audit France", "petite entreprise", "micro-entreprise comptable", "liasse fiscale", or any question about preparing and filing statutory accounts under French commercial law. Covers PCG framework, size thresholds, required statements, formats, notes, filing deadlines, and audit requirements.
FRty-2025
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