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How To Read French Financial Statements PDF
How To Read French Financial Statements PDF
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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
DETTES LIABILITIES
Emprunts obligataires convertibles Convertible debenture loans
Autres emprunts obligataires Other debenture loans
Emprunts et dettes auprs d'tablissements de
Loans from credit institutions
crdits
Emprunts et dettes financires Loans and financial debts
Avances et acomptes reus sur commandes en
Received advances and prepayments
cours
Fournisseurs et comptes rattachs Trade accounts payable
Dettes fiscales et sociales Tax payable
Dettes sur immobilisations et comptes rattachs Trade accounts payable - fixed assets
0 0
12/31/2010 12/31/2009
Produits nets partiels sur oprations long terme Attributable profit on long term contracts
Reprises sur provisions et transfert de charges Write-off of provisions and transfer of charges
* Sur immobilisations : dotations aux dprciations * Fixed assets : provision for loss in value
* Sur actif circulant : dotations aux dprciations * Current assets : provision for loss in value
* Pour risques et charges : dotations aux provisions * Provision for liabilities - operating
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 Income from shares in and loans to group companies
D'autres valeurs mobilires et crances de l'actif
Income from securities and other financial fixed assets
immobilis
Autres intrts et produits assimils Other financial income
Reprises sur dprciation, provisions et transfert de
Write-off of financial provisions and transfers of charges
charges
Diffrences positives de change Realised gains on exchange differences
Produits nets sur cessions de valeurs mobilires de
Proceeds from sale of securities
placement
0 0
Charges financires Financial expenses
Dotations aux amortissements, dprciations et
Depreciation and provisions expense
provisions
Intrts et charges assimiles Interest expenses
Diffrences ngatives de change Realised losses on exchange differences
Charges nettes sur cessions de valeurs mobilires
Net loss from sale of securities
de placement
0 0
RESULTAT FINANCIER FINANCIAL RESULT 0 0
RESULTAT COURANT AVANT IMPOTS CURRENT RESULT BEFORE TAX 0 0
COMPANY X
0 0
RESULTAT EXCEPTIONNEL EXTRAORDINARY PROFIT 0 0
Participation des salaris aux rsultats Employees' profit sharing
Impt sur les bnfices Corporate tax and research tax credit
Total des produits Total income
Total des charges Total expenses
BENEFICE OU PERTE NET PROFIT/LOSS