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The balance sheet in French standards translated into English

FBA Balance sheet translated into French

In respect to our guide dedicated to profit and loss account translated into English, to make it easier for English-speaking managers to read company’s accounting documents, we wanted to complete this information with this article with 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 (1)
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 (2)
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 (3)
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 PROPRESCAPITAL AND RESERVES  
CapitalCapital  
Primes d’émission, de fusion, d’apportPremiums on shares issued, mergers, contributions …  
Ecart de réévaluationRevaluation reserve  
Ecart d’équivalenceEquity accounted reserve  
RESERVESRESERVES  
Réserve légaleLegal reserve  
Réserves statutairesStatutory or contractual reserves  
Réserves réglementéesTax-Regulated Reserves  
AutresOther  
REPORT A NOUVEAUProfit or loss carried forward  
Résultat de l’exerciceProfit or loss for the financial year  
Subventions d’investissementInvestment grants  
Provisions réglementéesTax-regulated provisions  

TOTAL I

TOTAL I

  
PROVISIONS POUR RISQUES ET CHARGESProvisions for liabilities and charges  
Provisions pour risquesProvisions for liabilities  
Provisions pour chargesProvisions for charges  

TOTAL II

TOTAL II

  
DETTES (1)DEBTS PAYABLE (1)  
DETTES FINANCIERESFINANCIAL DEBTS  
Emprunts obligataires convertiblesConvertible debenture loans  
Autres emprunts obligatairesOther 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 coursPayments on account received on orders in progress  
DETTES D’EXPLOITATIONOPERATING LIABILITIES  
Dettes fournisseurs et comptes rattachés (f)Trade creditors and related accounts  
Dettes fiscales et socialesTax and social security debts payable  
AutresOther debts payable  
DETTTES DIVERSESOTHER LIABILITIES  
Dettes sur immobilisations et comptes rattachésCreditors for fixed assets and related accounts  
Dettes fiscales (impôts sur bénéfices)Tax (Income taxes)  
AutresOthers debts payable  
Instruments de trésorerieShort-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(1) Of which due after more than one year  
Dont à moins d’un anOf which due within one year
(2) Dont concours bancaires courants et soldes créditeurs de banques(2) Of which current bank advances and credit balances owing to banks  
(3) Dont emprunts participatifs(3) Of which participating loans  

As 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.

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