France Financial Statements Skill v1.0
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Section 1 -- Quick Reference
| Field |
Value |
| Country |
France (République française) |
| Currency |
EUR |
| Filing authority |
Greffe du Tribunal de Commerce (via Guichet Unique / Infogreffe) |
| Primary legislation |
Code de Commerce, Articles L123-12 to L123-28 |
| Supporting legislation |
Décret n° 2024-152 (size thresholds); Règlement ANC 2014-03 (PCG) |
| Accounting standards |
Plan Comptable Général (PCG) — ANC Regulation 2014-03 |
| Financial year |
Any 12-month period (calendar year most common) |
| Filing deadline |
1 month after AGM approval (2 months if electronic filing) |
| AGM deadline |
Within 6 months from year-end |
| Late filing penalty |
EUR 1,500 (individual); EUR 7,500 (company); possible criminal sanctions |
| Digital filing |
Electronic via Guichet Unique or Infogreffe |
Section 2 -- Reporting Framework
| Entity type |
Applicable standard |
| All commercial companies |
PCG (Règlement ANC 2014-03) |
| Micro-entreprises (accounting) |
Simplified PCG with no annexe required |
| Petites entreprises |
PCG with simplified annexe and presentation |
| Listed groups (consolidated) |
IFRS as adopted by the EU (mandatory) |
| Non-listed groups (consolidated) |
PCG or IFRS (choice) |
The PCG is the sole framework for individual statutory accounts in France. IFRS cannot be used for individual company accounts filed with the greffe.
Section 3 -- Size Thresholds
Effective for financial years beginning on or after 1 January 2024 (Décret 2024-152):
| Criterion |
Micro |
Petite (Small) |
Moyenne (Medium) |
Grande (Large) |
| Total du bilan (Balance sheet) |
≤ EUR 450,000 |
≤ EUR 7,500,000 |
≤ EUR 25,000,000 |
> EUR 25,000,000 |
| Chiffre d'affaires net (Turnover) |
≤ EUR 900,000 |
≤ EUR 15,000,000 |
≤ EUR 50,000,000 |
> EUR 50,000,000 |
| Nombre moyen de salariés (Employees) |
≤ 10 |
≤ 50 |
≤ 250 |
> 250 |
Must not exceed 2 out of 3 thresholds. Assessment based on the balance sheet date of the most recently closed financial year.
Section 4 -- Required Financial Statements
| Document |
Micro |
Petite |
Moyenne/Grande |
| Bilan (Balance sheet) |
Required (simplified) |
Required (simplified option) |
Required (full) |
| Compte de résultat (P&L) |
Required (simplified) |
Required (simplified option) |
Required (full) |
| Annexe (Notes) |
Not required |
Required (simplified) |
Required (full) |
| Tableau de flux de trésorerie (Cash flow) |
Not required |
Not required |
Recommended (consolidated: required) |
| Rapport de gestion (Management report) |
Not required (small SARL) |
Required |
Required |
| Rapport du CAC (Auditor's report) |
If CAC appointed |
If CAC appointed |
Required |
Section 5 -- Year-End Adjustments Checklist
| # |
Adjustment |
France-specific notes |
| 1 |
Amortissements (Depreciation) |
Linear or dégressif (declining balance with fiscal coefficient); component approach |
| 2 |
Provisions pour charges |
Règlement ANC: obligation probable, amount reliably estimable |
| 3 |
Charges constatées d'avance (Prepayments) |
Strict matching principle |
| 4 |
Produits constatés d'avance (Deferred income) |
Revenue received but not yet earned |
| 5 |
Provision pour créances douteuses (Bad debts) |
Individual assessment; VAT on doubtful debts reversed |
| 6 |
Stocks et en-cours (Inventory) |
Lower of cost (FIFO/CUMP) and realisable value |
| 7 |
Impôts différés |
Not recognised in individual accounts under PCG (consolidated only) |
| 8 |
Écarts de conversion (FX differences) |
Unrealised losses provisioned (principe de prudence); gains reported but provisioned |
| 9 |
Participation des salariés |
Mandatory profit-sharing provision (entreprises ≥ 50 employees) |
| 10 |
Congés payés (Holiday pay) |
Provision for untaken leave + social charges |
| 11 |
Indemnités de départ (Retirement benefits) |
Engagement or provision under PCG (recommendation ANC) |
| 12 |
CET/CVAE provision |
Cotisation sur la Valeur Ajoutée des Entreprises |
Section 6 -- Compte de Résultat Format (P&L)
PCG format — système de base (by nature):
PRODUITS D'EXPLOITATION (Operating income)
Ventes de marchandises
Production vendue (biens et services)
Production stockée
Production immobilisée
Subventions d'exploitation
Reprises sur provisions et amortissements
Autres produits
CHARGES D'EXPLOITATION (Operating expenses)
Achats de marchandises
Variation de stocks de marchandises
Achats de matières premières
Variation de stocks de matières premières
Autres achats et charges externes
Impôts, taxes et versements assimilés
Salaires et traitements
Charges sociales
Dotations aux amortissements
Dotations aux provisions
Autres charges
─── RÉSULTAT D'EXPLOITATION ───
PRODUITS FINANCIERS
Produits de participations
Produits des autres valeurs mobilières
Autres intérêts et produits assimilés
Reprises sur provisions financières
Différences positives de change
CHARGES FINANCIÈRES
Dotations aux amortissements et provisions financières
Intérêts et charges assimilées
Différences négatives de change
─── RÉSULTAT FINANCIER ───
PRODUITS EXCEPTIONNELS
CHARGES EXCEPTIONNELLES
─── RÉSULTAT EXCEPTIONNEL ───
Participation des salariés
Impôt sur les bénéfices
─── RÉSULTAT NET ───
Section 7 -- Bilan Format (Balance Sheet)
PCG format — système de base:
ACTIF
Actif immobilisé (Fixed assets)
Immobilisations incorporelles
Frais d'établissement
Frais de recherche et développement
Concessions, brevets, licences
Fonds commercial
Immobilisations corporelles
Terrains
Constructions
Installations techniques, matériel
Autres immobilisations corporelles
Immobilisations en cours
Immobilisations financières
Participations
Créances rattachées à des participations
Autres titres immobilisés
Prêts
Actif circulant (Current assets)
Stocks et en-cours
Avances et acomptes versés
Créances clients et comptes rattachés
Autres créances
Valeurs mobilières de placement
Disponibilités
Comptes de régularisation
Charges constatées d'avance
─────────────────────────────────────
PASSIF
Capitaux propres (Equity)
Capital social
Primes d'émission
Réserves (légale, statutaires, autres)
Report à nouveau
Résultat de l'exercice
Provisions réglementées
Provisions pour risques et charges
Dettes (Liabilities)
Emprunts et dettes auprès des établissements de crédit
Emprunts obligataires
Avances et acomptes reçus
Dettes fournisseurs et comptes rattachés
Dettes fiscales et sociales
Autres dettes
Comptes de régularisation
Produits constatés d'avance
Section 8 -- Notes to Accounts (Annexe)
| # |
Disclosure |
Micro |
Petite |
Moyenne/Grande |
| 1 |
Accounting policies (méthodes) |
Exempt |
Required |
Required |
| 2 |
Fixed asset movements |
Exempt |
Simplified |
Required |
| 3 |
Maturity of receivables/payables |
Exempt |
Required |
Required |
| 4 |
Related party transactions |
Exempt |
Significant only |
Required |
| 5 |
Off-balance commitments (engagements) |
Exempt |
Required |
Required |
| 6 |
Employee information |
Exempt |
Average headcount |
Detailed |
| 7 |
Directors' remuneration |
Exempt |
Not required (SARL <) |
Required (SA) |
| 8 |
Tax position |
Exempt |
Simplified |
Required |
| 9 |
Provisions detail |
Exempt |
Required |
Required |
| 10 |
Financial instruments |
Exempt |
If applicable |
Required |
| 11 |
Equity movements |
Exempt |
Not required |
Required |
| 12 |
Consolidation scope (if parent) |
N/A |
If applicable |
Required |
Section 9 -- Filing Requirements
| Item |
Detail |
| Filing authority |
Greffe du Tribunal de Commerce |
| Filing method |
Electronic (Guichet Unique / Infogreffe) or paper deposit at greffe |
| AGM approval deadline |
Within 6 months from financial year-end |
| Filing deadline |
1 month after AGM (paper) or 2 months after AGM (electronic) |
| Maximum time from year-end to filing |
Approximately 7–8 months |
| Filing fee |
Approximately EUR 45–65 (varies by greffe) |
| Confidentiality option — Micro |
Can declare total confidentiality (accounts not publicly accessible) |
| Confidentiality option — Petite |
Can declare confidentiality of compte de résultat only |
| Confidentiality option — Moyenne |
No confidentiality |
| Language |
French |
| Format |
PDF (each file ≤ 10 MB) |
| Late filing penalties |
EUR 1,500 (person); EUR 7,500 (legal entity); potential injonction by tribunal |
Section 10 -- Audit Requirements
Mandatory appointment of Commissaire aux Comptes (CAC)
A company must appoint a CAC when it exceeds 2 of 3 thresholds at the close of a financial year:
| Entity type |
Balance sheet |
Turnover (HT) |
Employees |
| Independent companies (SARL, SAS, SA, etc.) |
EUR 5,000,000 |
EUR 10,000,000 |
50 |
| Controlled subsidiaries (significant) |
EUR 2,500,000 |
EUR 5,000,000 |
25 |
| Civil companies with economic activity |
EUR 1,550,000 |
EUR 3,100,000 |
50 |
| SA (Société Anonyme) |
Always mandatory regardless of size |
— |
— |
CAC mandate duration
- 6 financial years (standard)
- Current mandates continue until expiry even if thresholds increase
Auditor qualification
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).
Disclaimer
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.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
1---2name: france-financial-statements3description: > 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.4license: AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (c5---67# France Financial Statements Skill v1.089> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.1011---1213## Section 1 -- Quick Reference1415| Field | Value |16|---|---|17| Country | France (République française) |18| Currency | EUR |19| Filing authority | Greffe du Tribunal de Commerce (via Guichet Unique / Infogreffe) |20| Primary legislation | Code de Commerce, Articles L123-12 to L123-28 |21| Supporting legislation | Décret n° 2024-152 (size thresholds); Règlement ANC 2014-03 (PCG) |22| Accounting standards | Plan Comptable Général (PCG) — ANC Regulation 2014-03 |23| Financial year | Any 12-month period (calendar year most common) |24| Filing deadline | 1 month after AGM approval (2 months if electronic filing) |25| AGM deadline | Within 6 months from year-end |26| Late filing penalty | EUR 1,500 (individual); EUR 7,500 (company); possible criminal sanctions |27| Digital filing | Electronic via Guichet Unique or Infogreffe |2829---3031## Section 2 -- Reporting Framework3233| Entity type | Applicable standard |34|---|---|35| All commercial companies | PCG (Règlement ANC 2014-03) |36| Micro-entreprises (accounting) | Simplified PCG with no annexe required |37| Petites entreprises | PCG with simplified annexe and presentation |38| Listed groups (consolidated) | IFRS as adopted by the EU (mandatory) |39| Non-listed groups (consolidated) | PCG or IFRS (choice) |4041The PCG is the sole framework for individual statutory accounts in France. IFRS cannot be used for individual company accounts filed with the greffe.4243---4445## Section 3 -- Size Thresholds4647Effective for financial years beginning on or after 1 January 2024 (Décret 2024-152):4849| Criterion | Micro | Petite (Small) | Moyenne (Medium) | Grande (Large) |50|---|---|---|---|---|51| Total du bilan (Balance sheet) | ≤ EUR 450,000 | ≤ EUR 7,500,000 | ≤ EUR 25,000,000 | > EUR 25,000,000 |52| Chiffre d'affaires net (Turnover) | ≤ EUR 900,000 | ≤ EUR 15,000,000 | ≤ EUR 50,000,000 | > EUR 50,000,000 |53| Nombre moyen de salariés (Employees) | ≤ 10 | ≤ 50 | ≤ 250 | > 250 |5455Must not exceed **2 out of 3** thresholds. Assessment based on the balance sheet date of the most recently closed financial year.5657---5859## Section 4 -- Required Financial Statements6061| Document | Micro | Petite | Moyenne/Grande |62|---|---|---|---|63| Bilan (Balance sheet) | Required (simplified) | Required (simplified option) | Required (full) |64| Compte de résultat (P&L) | Required (simplified) | Required (simplified option) | Required (full) |65| Annexe (Notes) | Not required | Required (simplified) | Required (full) |66| Tableau de flux de trésorerie (Cash flow) | Not required | Not required | Recommended (consolidated: required) |67| Rapport de gestion (Management report) | Not required (small SARL) | Required | Required |68| Rapport du CAC (Auditor's report) | If CAC appointed | If CAC appointed | Required |6970---7172## Section 5 -- Year-End Adjustments Checklist7374| # | Adjustment | France-specific notes |75|---|---|---|76| 1 | Amortissements (Depreciation) | Linear or dégressif (declining balance with fiscal coefficient); component approach |77| 2 | Provisions pour charges | Règlement ANC: obligation probable, amount reliably estimable |78| 3 | Charges constatées d'avance (Prepayments) | Strict matching principle |79| 4 | Produits constatés d'avance (Deferred income) | Revenue received but not yet earned |80| 5 | Provision pour créances douteuses (Bad debts) | Individual assessment; VAT on doubtful debts reversed |81| 6 | Stocks et en-cours (Inventory) | Lower of cost (FIFO/CUMP) and realisable value |82| 7 | Impôts différés | Not recognised in individual accounts under PCG (consolidated only) |83| 8 | Écarts de conversion (FX differences) | Unrealised losses provisioned (principe de prudence); gains reported but provisioned |84| 9 | Participation des salariés | Mandatory profit-sharing provision (entreprises ≥ 50 employees) |85| 10 | Congés payés (Holiday pay) | Provision for untaken leave + social charges |86| 11 | Indemnités de départ (Retirement benefits) | Engagement or provision under PCG (recommendation ANC) |87| 12 | CET/CVAE provision | Cotisation sur la Valeur Ajoutée des Entreprises |8889---9091## Section 6 -- Compte de Résultat Format (P&L)9293PCG format — système de base (by nature):9495```96PRODUITS D'EXPLOITATION (Operating income)97 Ventes de marchandises98 Production vendue (biens et services)99 Production stockée100 Production immobilisée101 Subventions d'exploitation102 Reprises sur provisions et amortissements103 Autres produits104105CHARGES D'EXPLOITATION (Operating expenses)106 Achats de marchandises107 Variation de stocks de marchandises108 Achats de matières premières109 Variation de stocks de matières premières110 Autres achats et charges externes111 Impôts, taxes et versements assimilés112 Salaires et traitements113 Charges sociales114 Dotations aux amortissements115 Dotations aux provisions116 Autres charges117118 ─── RÉSULTAT D'EXPLOITATION ───119120PRODUITS FINANCIERS121 Produits de participations122 Produits des autres valeurs mobilières123 Autres intérêts et produits assimilés124 Reprises sur provisions financières125 Différences positives de change126127CHARGES FINANCIÈRES128 Dotations aux amortissements et provisions financières129 Intérêts et charges assimilées130 Différences négatives de change131132 ─── RÉSULTAT FINANCIER ───133134PRODUITS EXCEPTIONNELS135CHARGES EXCEPTIONNELLES136137 ─── RÉSULTAT EXCEPTIONNEL ───138139Participation des salariés140Impôt sur les bénéfices141 ─── RÉSULTAT NET ───142```143144---145146## Section 7 -- Bilan Format (Balance Sheet)147148PCG format — système de base:149150```151ACTIF152153Actif immobilisé (Fixed assets)154 Immobilisations incorporelles155 Frais d'établissement156 Frais de recherche et développement157 Concessions, brevets, licences158 Fonds commercial159 Immobilisations corporelles160 Terrains161 Constructions162 Installations techniques, matériel163 Autres immobilisations corporelles164 Immobilisations en cours165 Immobilisations financières166 Participations167 Créances rattachées à des participations168 Autres titres immobilisés169 Prêts170171Actif circulant (Current assets)172 Stocks et en-cours173 Avances et acomptes versés174 Créances clients et comptes rattachés175 Autres créances176 Valeurs mobilières de placement177 Disponibilités178179Comptes de régularisation180 Charges constatées d'avance181182─────────────────────────────────────183184PASSIF185186Capitaux propres (Equity)187 Capital social188 Primes d'émission189 Réserves (légale, statutaires, autres)190 Report à nouveau191 Résultat de l'exercice192 Provisions réglementées193194Provisions pour risques et charges195196Dettes (Liabilities)197 Emprunts et dettes auprès des établissements de crédit198 Emprunts obligataires199 Avances et acomptes reçus200 Dettes fournisseurs et comptes rattachés201 Dettes fiscales et sociales202 Autres dettes203204Comptes de régularisation205 Produits constatés d'avance206```207208---209210## Section 8 -- Notes to Accounts (Annexe)211212| # | Disclosure | Micro | Petite | Moyenne/Grande |213|---|---|---|---|---|214| 1 | Accounting policies (méthodes) | Exempt | Required | Required |215| 2 | Fixed asset movements | Exempt | Simplified | Required |216| 3 | Maturity of receivables/payables | Exempt | Required | Required |217| 4 | Related party transactions | Exempt | Significant only | Required |218| 5 | Off-balance commitments (engagements) | Exempt | Required | Required |219| 6 | Employee information | Exempt | Average headcount | Detailed |220| 7 | Directors' remuneration | Exempt | Not required (SARL <) | Required (SA) |221| 8 | Tax position | Exempt | Simplified | Required |222| 9 | Provisions detail | Exempt | Required | Required |223| 10 | Financial instruments | Exempt | If applicable | Required |224| 11 | Equity movements | Exempt | Not required | Required |225| 12 | Consolidation scope (if parent) | N/A | If applicable | Required |226227---228229## Section 9 -- Filing Requirements230231| Item | Detail |232|---|---|233| Filing authority | Greffe du Tribunal de Commerce |234| Filing method | Electronic (Guichet Unique / Infogreffe) or paper deposit at greffe |235| AGM approval deadline | Within 6 months from financial year-end |236| Filing deadline | 1 month after AGM (paper) or 2 months after AGM (electronic) |237| Maximum time from year-end to filing | Approximately 7–8 months |238| Filing fee | Approximately EUR 45–65 (varies by greffe) |239| Confidentiality option — Micro | Can declare total confidentiality (accounts not publicly accessible) |240| Confidentiality option — Petite | Can declare confidentiality of compte de résultat only |241| Confidentiality option — Moyenne | No confidentiality |242| Language | French |243| Format | PDF (each file ≤ 10 MB) |244| Late filing penalties | EUR 1,500 (person); EUR 7,500 (legal entity); potential injonction by tribunal |245246---247248## Section 10 -- Audit Requirements249250### Mandatory appointment of Commissaire aux Comptes (CAC)251252A company must appoint a CAC when it exceeds **2 of 3** thresholds at the close of a financial year:253254| Entity type | Balance sheet | Turnover (HT) | Employees |255|---|---|---|---|256| Independent companies (SARL, SAS, SA, etc.) | EUR 5,000,000 | EUR 10,000,000 | 50 |257| Controlled subsidiaries (significant) | EUR 2,500,000 | EUR 5,000,000 | 25 |258| Civil companies with economic activity | EUR 1,550,000 | EUR 3,100,000 | 50 |259| SA (Société Anonyme) | Always mandatory regardless of size | — | — |260261### CAC mandate duration262263- 6 financial years (standard)264- Current mandates continue until expiry even if thresholds increase265266### Auditor qualification267268Commissaire 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).269270---271272## Disclaimer273274This 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.275276---277278_Source: [OpenAccountants](https://openaccountants.com/skills/france-financial-statements) — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: **source-cited draft**. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (`openaccountants-mcp`)._
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