The Balance Sheet in French Standards translated into English

In our previous article, we produced a profit and loss account translated into English to make it easier for English-speaking managers to read a company's accounting documents. Our information would be incomplete if it was limited to this one document, this is why we are now publishing a balance sheet presented to French accounting standards translated into English.

 

In our previous article, we produced a profit and loss account translated into English to make it easier for English-speaking managers to read a company's accounting documents. Our information would be incomplete if it was limited to this one document, this is why we are now publishing a balance sheet presented to French accounting standards translated into English.

ACTIVE BALANCE SHEET

 

 

 

Year N

Year N-1

Wording in French

Wording in English

Gross

Depreciation and provision

Net

CAPITAL SOUSCRIT NON APPELE

SUBSCRIBED CAPITAL UNCALLED

 

 

 

 

ACTIF IMMOBILISE

FIXED ASSET

 

 

 

 

Immobilisations incorporelles

Intangible fixed assets

 

 

 

 

frais d’établissement

Establishment  costs

 

 

 

 

Frais de recherche et développement

Research and development costs

 

 

 

 

Concessions, brevets, licences, marques, procédés, logiciels

Concessions, patents, licences, trade marks, processes, software, rights and similar assets

 

 

 

 

Fonds commercial (1)

Goodwill

 

 

 

 

Autres

Other

 

 

 

 

Immobilisations incorporelles en cours

Intangible fixed assets in progress

 

 

 

 

Avances et acomptes

Payments on account

 

 

 

 

Immobilisations corporelles

Tangible fixed assets

 

 

 

 

Terrains

Land

 

 

 

 

Constructions

Constructions

 

 

 

 

Agencement des constructions

Infrastructure development

 

 

 

 

Matériel d’outillage

Technical installations, plant and machinery, equipment and fixtures

 

 

 

 

Agencements, installations

Fixtures and fittings for plant and machinery, equipment and fixtures

 

 

 

 

Matériel de transport

Transport equipment

 

 

 

 

Matériel de bureau informatique

Office and computing equipment

 

 

 

 

Mobilier

Furnishings

 

 

 

 

Immobilisation corporelles en cours

Tangible fixed assets in progress

 

 

 

 

Avances d’acomptes

Payments on account on orders for tangible fixed assets

 

 

 

 

Immobilisations financières (2)

Participating interests and related debts receivable

 

 

 

 

Participations

Long-term equity interests

 

 

 

 

Créances rattachées à des participations

Debts receivable related to participating interests

 

 

 

 

Autres titres immobilisés

Other financial fixed assets

 

 

 

 

Prêts-cautions

Loans

 

 

 

 

Autres

Other loans

 

 

 

 

TOTAL I

TOTAL I

 

 

 

 

ACTIF CIRCULANT

CURRENT ASSETS

 

 

 

 

STOCK ET EN-COURS

STOCKS AND WORK IN PROGRESS

 

 

 

 

Matières premières

Raw materials (and supplies)

 

 

 

 

En-cours de production

Work in progress

 

 

 

 

Produits intermédiaires et finis

Semi-finished and finished products

 

 

 

 

Marchandises

Stock of goods for resale

 

 

 

 

Avances et acomptes versés sur commandes

Payments on account on orders

 

 

 

 

Créances d’exploitation (3)

Debts receivables

 

 

 

 

Créances clients

Trade debtors and related accounts

 

 

 

 

Autres

Other

 

 

 

 

Capital souscrit appelé non versé

Subscribed capital – called called but not paid

 

 

 

 

Valeurs mobilières de placement

Short-term investment securities

 

 

 

 

Actions propres

Own shares

 

 

 

 

Autres titres

Other securities

 

 

 

 

Instruments de trésorerie

Short-term financial instruments

 

 

 

 

Disponibilités

Liquid assets

 

 

 

 

Charges constatées d’avance (3)

Prepayments (3)

 

 

 

 

TOTAL II

TOTAL II

 

 

 

 

Charges à répartir sur plusieurs exercices (III)

Deferred charges (III)

 

 

 

 

Primes de remboursement des emprunts (IV)

Loan redemption premiums (IV)

 

 

 

 

Ecarts de conversion actif (V)

Realisable exchange losses (V)

 

 

 

 

GENERAL AMOUNT (I+II+III+IV+V)

OVERALL TOTAL (I +II + III + IV + V)

 

 

 

 

(1) Dont droit au bail

(1) Of which lease premium

 

 

 

 

(2) Dont à moins d’un an

(2) Of which due within one year (gross)

 

 

 

 

(3) Dont à plus d’un an

(3) Of which due after one year (gross)

 

 

 

 

 

PASSIVE BALANCE SHEET

Wording in French

Wording in English

Year N

Year N-1

CAPITAUX PROPRES

CAPITAL AND RESERVES

 

 

Capital

Capital

 

 

Primes d’émission, de fusion, d’apport

Premiums on shares issued, mergers, contributions …

 

 

Ecart de réévaluation

Revaluation reserve

 

 

Ecart d’équivalence

Equity accounted reserve

 

 

RESERVES

RESERVES

 

 

Réserve légale

Legal reserve

 

 

Réserves statutaires

Statutory or contractual reserves

 

 

Réserves réglementées

Tax-Regulated Reserves

 

 

Autres

Other

 

 

REPORT A NOUVEAU

Profit or loss carried forward

 

 

Résultat de l’exercice

Profit or loss for the financial year

 

 

Subventions d’investissement

Investment grants

 

 

Provisions réglementées

 

Tax-regulated provisions

 

 

TOTAL I

TOTAL I

 

 

PROVISIONS POUR RISQUES ET CHARGES

Provisions for liabilities and charges

 

 

Provisions pour risques

Provisions for liabilities

 

 

Provisions pour charges

Provisions for charges

 

 

TOTAL II

TOTAL II

 

 

DETTES(1)

DEBTS PAYABLE (1)

 

 

DETTES FINANCIERES

FINANCIAL DEBTS

 

 

Emprunts obligataires convertibles

Convertible debenture loans

 

 

Autres emprunts obligataires

 

Other debenture loans

 

 

Emprunts et dettes auprès d’établissements de crédits (2)

Loans and debts payable to credit institutions (2)

 

 

Emprunts et dettes financières diverses (3)

Loans and sundry financial debts payable (3)

 

 

Avances et acomptes reçues sur commandes en cours

Payments on account received on orders in progress

 

 

DETTES D’EXPLOITATION

OPERATING LIABILITIES

 

 

Dettes fournisseurs et comptes rattachés(f)

Trade creditors and related accounts

 

 

Dettes fiscales et sociales

Tax and social security debts payable

 

 

Autres

Other debts payable

 

 

DETTTES DIVERSES

OTHER LIABILITIES

 

 

Dettes sur immobilisations et comptes rattachés

Creditors for fixed assets and related accounts

 

 

Dettes fiscales (impôts sur bénéfices)

Tax (Income taxes)

 

 

Autres

Others debts payable

 

 

Instruments de trésorerie

Short-term financial instruments

 

 

Produits constatés d’avance (1)

Deferred income (1)

 

 

TOTAL III

TOTAL III

 

 

Ecarts de conversion passif (IV)

Realisable exchange gains (IV)

 

 

TOTAL GENERAL (I+II+III+IV)

TOTAL (I+II+III+IV)

 

 

  1. Dont à plus d’un an

Dont à moins d’un an

(1) Of which due after more than one year

Of which due within one year

 

 

  1. Dont concours bancaires courants et soldes créditeurs de banques

Of which current bank advances and credit balances owing to banks

 

 

  1. Dont emprunts participatifs

Of which participating loans

 

 

 

 

As we said for the profit and loss account, a simple reading alone is not enough to interpret the results of a company.

After analyzing the accounts in the balance sheet, it is important to observe the overall structure of the balance sheet and to extract characteristic ratios.

All this can of course be done by an accountant, we can also develop a comment of the situation of your company in English by contacting us.