France Reports (CSR) Details

This Fiscal Year

Previous Fiscal Year

Gross

Amortization and provision

Uncalled subscribed capital (I)

109. (Shareholders: Subscribed capital uncalled)

2801. (Establishment costs (same allocation as account 201000))

Noncurrent assets

Intangible Assets

Start-up costs

201. (Establishment costs)

2801. (Establishment costs (same allocation as account 201000))

R&D

203. (Research and development expenses)

2803. (Research and development costs)

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)

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)

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)

Prepaid amounts for intangibles assets

237. (Payments on account on intangible fixed assets)

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)

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.

Technical installations, material and industrial tools

215. (Build on 3d part site-Tech installs-machinery-equipment)

225.

2815. (Technical installations, plant and machinery [215000])

2825.

2915.

2925.

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)

Fixed asset in progress

231. (Tangible fixed assets in progress)

2931. (Depreciation on value of fixed assets in progress)

Prepaid amounts for tangible assets

238. (Deposit and advance payment paid on orders -tangible fixed assets)

Financial assets

Companies accounted for using the equity method

261. (Equity securities)

2961. (Long-term equity interests)

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)

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))

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)

Loans

274. (Loans)

27684. (Loans – Intérêts courus sur prêts Register)

2974. (Loans (same allocation as for Account 274000))

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.

TOTAL (II)

Current assets

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.

Work in progress -goods

33.

383.

393. (Provisions for diminution of work in progress (goods))

3983.

Work in progress -services

34.

384.

394. (Provisions for diminution of work in progress (service))

3984.

Finished and semi finished goods

35.

385.

395. (Provisions for diminution in value of product stocks)

3985.

Merchandises

37. (Stocks of goods for resale)

387.

397. (Provisions for diminution of stocks of goods for resale)

3987.

Prepaid amounts for orders

4091. (Suppliers -Payments on account on orders)

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)

Other receivables

4456. (Turnover tax deductible)

44586. (Turnover tax on invoices outstanding)

4561. (Partners/associates -Capital transactions)

4563. (Partners/associates-Payments received for capital increase)

4564. (Partners/associates -Advance payments)

4566. (Defaulting shareholders)

4567. (Partners/associates -Capital to be reimbursed)

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 reimbursement of turnover tax)

4487. (Accrued income receivable)

18.

451. (Group)

458. (Partners/associates -Joint and Economic Interest Group)

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)

Capital subscribed, called but not paid

4562. (Contributors -Capital called up, unpaid)

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)

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)

Prepaid expenses

486. (Differed Charges)

TOTAL (III)

Expenses to be amortized over several years (IV)

481. (Charges to be allocated to more than one period)

Bond redemption premiums (V)

169. (Debt redemption premiums)

Translation differential -asset (VI)

476. (Realizable currency exchange losses)

TOTAL AMOUNT (I to VI)

This Fiscal Year

Equity

Share capital

101. (Capital)

108. (Drawings account)

Additional paid in capital

104. (Premiums on share capital)

102. (Trust funds)

Variation of reevaluation of which variation of equivalence

105. (Revaluation differences)

107. (Difference on equity accounted investments)

Legal reserve

1061. (Legal reserve)

Statutory or contractual reserves

1063. (Statutory or contractual reserves)

Regulated reserves

1062. (Undistributable reserves)

1064. (Tax-regulated reserves)

Other reserves

1068. (Other reserves)

Carry forward

11. (Profit or loss carried forward (debit or credit balance))

Financial period earnings (profit or loss)

12. (Profit for the financial year)

Retained earnings of previous Fiscal Years

12. (Profit for the financial year)

Investment subsidy

13.

Regulated provisions

14.

TOTAL (I)

Other equity

Proceeds from issues of participating securities

1671. (Issues of non-voting shares)

Conditional advances

1674. (Advances by the state subject to conditions)

TOTAL (II)

Provisions for risks and charges

Provision for risks

151. (Provisions for liabilities)

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)

TOTAL (III)

Liabilities

Convertible bonds

16881. (On convertible debenture loans)

161. (Convertible debenture loans)

Other bonds

16883. (On other debenture loans)

163. (Other debenture loans)

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)

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)

Advances and deposits received on current orders

4191. (Customers -Payments on account received on orders)

Trade payables

400.

401. (Suppliers)

403. (Suppliers -Bills payable)

4081. (Suppliers GRNI)

4088. (Suppliers -Accrued interest)

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)

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)

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)

Deferred income

487. (Deferred income)

TOTAL (IV)

Translation difference, liability (V)

477. (Realisable currency exchange gains)

This Fiscal Year

Operating Revenue

Sales of goods

707. (Sales of goods for resale)

7097. (Merchandise sales)

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.

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)

Net Sales

Stocked production

713. (Change in stocks (work in progress, products))

Capitalized production

72. (Own work capitalized)

Operating subsidy

74. (Operating grants)

Reversals of provisions and depreciation, transfers of expenses

791. (Operating charges transferred)

781. (Depreciation and provisions written back (as income))

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)

Operating Revenues Total (I)

Operating Costs

Purchases of goods

607. (Purchases of goods for resale)

6087.

6097. (Goods for resale)

Change in stocks (goods)

6037. (Change in stocks of goods for resale)

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)

Change in stocks (raw material and other supplies)

6031. (Change in stocks of raw materials (and supplies))

6032. (Change in stocks of other consumables)

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)

Operating taxes and levies

63. (Taxes, levies and similar payments)

Payroll expenses

641. (Personnel wages and salaries)

644. (Owner remuneration)

Social security charges

645. (Social security and provident fund contributions)

646. (Owner social security contributions)

647. (Other welfare costs)

648. (Other personnel costs)

Operating allowances for depreciation of assets

6812. (Amortization of deferred operating charges)

6811. (Appropriations to depreciation on fixed assets)

Operating allowances for impairment of assets

6816. (Appropriations to provisions for diminution of fixed assets)

Operating allowances for provision of current assets

6817. (Appropriations to provisions-diminution of current asset)

Operating allowances provisions for depreciation and risks and liabilities

6815. (Appropriations to provisions for operating liabilities)

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)

Total of Operating Costs (II)

1 – Operating Income (I-II)

Shared Operations

Profits transferred in or losses transferred out (III)

755. (Share of joint venture profit or loss)

Profits transferred out or losses transferred in (IV)

655. (Share of results of joint operations)

Financial Products

Participation financial revenues

761. (Income from participating interests)

Revenue from other short-term investment securities and debts concerning fixed assets

762. (Income from other financial fixed assets)

Miscellaneous interest receivable

763. (Income from other debts receivable)

764. (Income from short-term investment securities)

765. (Discounts obtained)

768. (Other financial income)

Reversal of provisions and expenses

796. (Financial charges transferred)

786. (Provisions for liabilities written back (as income))

Foreign exchange gains

Net proceeds on transfers of real values of placement

767. (Net income-realization of short-term investment securities)

Total of Financial Revenues (V)

Financial Charges

Amortization and provisions for financial assets

686. (Appropriations to depreciations and provisions -financial expenses)

Interest paid and similar expenses

661. (Interest charges)

664. (Losses on debts receivable due to participating interests)

665. (Discounts allowed)

668. (Other financial charges)

Loss on foreign exchange

666. (Exchange losses)

Net expenses on the sale of marketable securities

667. (Net charges on realization of short-term investments)

Financial Costs (VI)

2 – Financial Results (V-VI)

3 – Current Result Before Tax (I-II+III-IV +V – VI)

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)

Extraordinary income on operations in capital

675. (Book values of realized assets)

678. (Other extraordinary charges)

Reversals of provisions and expense transfers

787. (Provisions written back (extraordinary income))

797. (Extraordinary charges transferred)

Total of the Extraordinary Income (VII)

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)

Extraordinary charges on operations in capital

675. (Book values of realized assets)

678. (Other extraordinary charges)

Exceptional depreciation and provision allowances

687. (Appropriations to depreciation & provisions -extraordinary expense)

Total of the Extraordinary Charges (VII)

4 – Extraordinary Result (VII-VIII)

Employee participation in profits and enterprise results (IX)

691. (Employee profit share -Income tax)

Income tax (X)

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)

Total Revenue (I+III+V+VII)

Total Charges (II+IV+VI+VIII+IX+X)

5 -Profit or Loss (Total revenue -total charges)

Revenues

Charges

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)

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)

Goods manufactured stock-in

713. (Change in stocks (work in progress, products))

Goods manufactured stock-out

713. (Change in stocks (work in progress, products))

Production of fixed assets

72. (Own work capitalized)

Production

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)

Profit on Merchandise

Added Value Produced

Taxes, Duties and other Levies

63. (Taxes, levies and similar payments)

Operating Grants

74. (Operating grants)

Staff Costs

64. (Personnel costs)

Gross Operating Profit

Negative Gross Operating Profit

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)

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)

Transfer Charges

791. (Operating charges transferred)

Operating Income (Gain)

Operating Income (Loss)

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)

Current Result before Tax (Gain)

Current Result before Tax (Loss)

Extraordinary Result (Gain)

Extraordinary Result (Loss)

Employee Participation

691. (Employee profit share -Income tax)

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)