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	{{DISPLAYTITLE:OHADA Financial Statements (SYSCOHADA)}}		{{DISPLAYTITLE:OHADA Financial Statements (SYSCOHADA)}}
			{{Langbar\|en=Accounting/OHADA Financial Statements\|fr=Accounting/OHADA Financial Statements/fr}}
	'''The statutory statements of an OHADA company — Bilan, Compte de résultat with the SIG, Tableau des flux de trésorerie and notes annexes: how to run them, what each line contains and how to check them.'''		'''The statutory statements of an OHADA company — Bilan, Compte de résultat with the SIG, Tableau des flux de trésorerie and notes annexes: how to run them, what each line contains and how to check them.'''

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{{DISPLAYTITLE:OHADA Financial Statements (SYSCOHADA)}}
'''The statutory statements of an OHADA company — Bilan, Compte de résultat with the SIG, Tableau des flux de trésorerie and notes annexes: how to run them, what each line contains and how to check them.'''

This article assumes the company has been set up as described in [[Accounting/OHADA Accounting|OHADA Accounting]]. The chart of accounts is described in [[Accounting/OHADA Chart of Accounts|OHADA Chart of Accounts]].

__TOC__

<div style="background:#f2e6c9;border:1px solid #b8860b;padding:10px 14px;margin:10px 0;">
'''Scope and responsibility.''' The statements are produced from the accounts by fixed rules that follow the revised SYSCOHADA layout. They are a working aid: they do not replace the official filing forms, the notes that need information outside the accounts, or the review of a qualified accountant. Have them reviewed for your own country before you file.
</div>

== 1. Running the Statements ==
Open ''Main Screen → Reports → Financials'' and use the group '''États SYSCOHADA'''.

{| class="wikitable"
! Report !! What it shows
|-
| '''Bilan - Actif''' || Fixed assets, current assets and cash assets, with gross amount, amortisation and depreciation, and net amount.
|-
| '''Bilan - Passif''' || Equity, financial debts, current liabilities and cash liabilities.
|-
| '''Compte de résultat''' || The income statement with the soldes intermédiaires de gestion (marge commerciale, valeur ajoutée, EBE, résultat d'exploitation, résultat financier, résultat HAO and résultat net).
|-
| '''Tableau des flux de trésorerie''' || The cash-flow statement.
|-
| '''Notes 3A et 3C''' || The movement of fixed assets (gross) and of their amortisation and depreciation during the year.
|-
| '''Notes annexes''' || The notes that can be derived from the accounts.
|}

Each report opens an options screen. Choose the period the report runs up to (the field for the final period) and tick '''Print Nil balances''' if you want lines without an amount to be printed. Then print or preview. Every report shows the year you chose and, next to it, the previous year.

<div style="background:#f2e6c9;border:1px solid #b8860b;padding:10px 14px;margin:10px 0;">
'''Before you print.''' Post every batch: the statements read the posted ledger only.
</div>

== 2. Bilan – Actif ==
The columns are ''Brut'' (gross), ''Amort. et dépréc.'' (amortisation and depreciation), and the net amount for the year and for the previous year. The table shows which accounts feed each line. Ranges list the accounts of the supplied chart from the first to the last of the range.

{| class="wikitable"
|-
! Ref !! Line as printed !! Accounts of the supplied chart
|-
| '''AD''' || '''Immobilisations incorporelles''' || total: AE + AF + AG + AH
|-
| AE || Frais de développement et de prototypes || 211; amortisation / depreciation: 281/001
|-
| AF || Brevets, licences, logiciels et droits similaires || 212–214; amortisation / depreciation: 281/002, 281/003, 281/004
|-
| AG || Fonds commercial et droit au bail || 215, 216; amortisation / depreciation: 281/005, 281/006
|-
| AH || Autres immobilisations incorporelles || 201–206, 217–219; amortisation / depreciation: 291, 281/007, 281/008
|-
| '''AI''' || '''Immobilisations corporelles''' || total: AJ + AK + AL + AM + AN
|-
| AJ || Terrains || 221–229; amortisation / depreciation: 282, 292
|-
| AK || Bâtiments || 231–233, 237, 239; amortisation / depreciation: 293, 283/001, 283/002, 283/003, 283/007
|-
| AL || Aménagements, agencements et installations || 234, 235, 238; amortisation / depreciation: 283/004, 283/005, 283/008
|-
| AM || Matériel, mobilier et actifs biologiques || 241–244, 246–249; amortisation / depreciation: 294, 284/001, 284/002, 284/003, 284/004, 284/006, 284/007, 284/008
|-
| AN || Matériel de transport || 245; amortisation / depreciation: 284/005
|-
| AP || Avances et acomptes versés sur immobilisations || 251, 252; amortisation / depreciation: 295
|-
| '''AQ''' || '''Immobilisations financières''' || total: AR + AS
|-
| AR || Titres de participation || 261–268; amortisation / depreciation: 296
|-
| AS || Autres immobilisations financières || 271–278; amortisation / depreciation: 297
|-
| '''AZ''' || '''TOTAL ACTIF IMMOBILISÉ''' || total: AD + AI + AP + AQ
|-
| BA || Actif circulant HAO || 414, 481–488 (debit balances); amortisation / depreciation: 498
|-
| '''BB''' || '''Stocks et encours''' || total: BC + BD + BE + BF
|-
| BC || Marchandises || 311–318, 381, 387; amortisation / depreciation: 391, 398
|-
| BD || Matières premières et autres approvisionnements || 321–338, 382, 383, 388; amortisation / depreciation: 392, 393
|-
| BE || En-cours || 341–352; amortisation / depreciation: 394, 395
|-
| BF || Produits fabriqués || 361–372, 386; amortisation / depreciation: 396, 397
|-
| '''BG''' || '''Créances et emplois assimilés''' || total: BH + BI + BJ
|-
| BH || Fournisseurs, avances versées || 401–409 (debit balances); amortisation / depreciation: 490
|-
| BI || Clients || 411, 412, 415–419 (debit balances); amortisation / depreciation: 491
|-
| BJ || Autres créances || 421–477 (debit balances); amortisation / depreciation: 492–497
|-
| '''BK''' || '''TOTAL ACTIF CIRCULANT''' || total: BA + BB + BG
|-
| BQ || Titres de placement || 501–508, 541–545; amortisation / depreciation: 590
|-
| BR || Valeurs à encaisser || 511–518; amortisation / depreciation: 591
|-
| BS || Banques, chèques postaux, caisse et assimilés || 571–588; 521–538, 561–566 (debit balances); amortisation / depreciation: 592–594
|-
| '''BT''' || '''TOTAL TRÉSORERIE-ACTIF''' || total: BQ + BR + BS
|-
| BU || Écart de conversion-Actif || 478
|-
| '''BZ''' || '''TOTAL GÉNÉRAL''' || total: AZ + BK + BT + BU
|}

== 3. Bilan – Passif ==
Credit balances are shown as positive amounts. The result of the year is calculated from the income and expense accounts (see [[Accounting/OHADA Accounting#4. Posting Rules That Matter|Posting Rules That Matter]]).

{| class="wikitable"
|-
! Ref !! Line as printed !! Accounts of the supplied chart
|-
| CA || Capital || 101–104
|-
| CB || Apporteurs, capital non appelé (-) || 109
|-
| CC || Primes liées au capital social || 105
|-
| CD || Écarts de réévaluation || 106
|-
| CE || Réserves indisponibles || 111–113
|-
| CF || Réserves libres || 118
|-
| CG || Report à nouveau (+ ou -) || 121, 129
|-
| CH || Résultat net de l'exercice (bénéfice + ou perte -) || 130–139
|-
| CJ || Subventions d'investissement || 141–148
|-
| CL || Provisions réglementées et fonds assimilés || 151–158
|-
| '''CP''' || '''TOTAL CAPITAUX PROPRES ET RESSOURCES ASSIMILÉES''' || total: CA + CB + CC + CD + CE + CF + CG + CH + CJ + CL
|-
| DA || Emprunts et dettes financières diverses || 161–168, 181–188
|-
| DB || Dettes de location-acquisition || 172–178
|-
| DC || Provisions pour risques et charges || 191–198
|-
| '''DD''' || '''TOTAL DETTES FINANCIÈRES ET RESSOURCES ASSIMILÉES''' || total: DA + DB + DC
|-
| '''DF''' || '''TOTAL RESSOURCES STABLES''' || total: CP + DD
|-
| DH || Dettes circulantes HAO || 414, 481–488 (credit balances)
|-
| DI || Clients, avances reçues || 411, 412, 415–419 (credit balances)
|-
| DJ || Fournisseurs d'exploitation || 401–409 (credit balances)
|-
| DK || Dettes fiscales et sociales || 421–449 (credit balances)
|-
| DM || Autres dettes || 451–477 (credit balances)
|-
| DN || Provisions pour risques à court terme || 499, 599
|-
| '''DP''' || '''TOTAL PASSIF CIRCULANT''' || total: DH + DI + DJ + DK + DM + DN
|-
| DQ || Banques, crédits d'escompte || 564, 565 (credit balances)
|-
| DR || Banques, établissements financiers et crédits de trésorerie || 521–538, 561, 566 (credit balances)
|-
| '''DT''' || '''TOTAL TRÉSORERIE-PASSIF''' || total: DQ + DR
|-
| DV || Écart de conversion-Passif || 479
|-
| '''DZ''' || '''TOTAL GÉNÉRAL''' || total: DF + DP + DT + DV
|}

== 4. Compte de résultat and the SIG ==
Income and expenses are both shown as positive amounts, and the intermediate balances are calculated as shown in the second table.

{| class="wikitable"
|-
! Ref !! Line as printed !! Accounts of the supplied chart
|-
| TA || Ventes de marchandises || 701
|-
| RA || Achats de marchandises || 601
|-
| RB || Variation de stocks de marchandises || 603/001
|-
| '''XA''' || '''MARGE COMMERCIALE''' || total: TA − RA − RB
|-
| TB || Ventes de produits fabriqués || 702–704
|-
| TC || Travaux, services vendus || 705, 706
|-
| TD || Produits accessoires || 707
|-
| '''XB''' || '''CHIFFRE D'AFFAIRES''' || total: TA + TB + TC + TD
|-
| TE || Production stockée (ou déstockage) || 734–737
|-
| TF || Production immobilisée || 721–726
|-
| TG || Subventions d'exploitation || 711–718
|-
| TH || Autres produits || 752–759
|-
| TI || Transferts de charges d'exploitation || 781
|-
| RC || Achats de matières premières et fournitures liées || 602
|-
| RD || Variation de stocks de matières premières et fournitures liées || 603/002
|-
| RE || Autres achats || 604–608
|-
| RF || Variation de stocks d'autres approvisionnements || 603/003
|-
| RG || Transports || 611–618
|-
| RH || Services extérieurs || 621–638
|-
| RI || Impôts et taxes || 641–648
|-
| RJ || Autres charges || 651–659
|-
| '''XC''' || '''VALEUR AJOUTÉE''' || total: XA + TB + TC + TD + TE + TF + TG + TH + TI − RC − RD − RE − RF − RG − RH − RI − RJ
|-
| RK || Charges de personnel || 661–668
|-
| '''XD''' || '''EXCÉDENT BRUT D'EXPLOITATION (E.B.E.)''' || total: XC − RK
|-
| TJ || Reprises d'amortissements, de provisions et dépréciations || 791, 798
|-
| RL || Dotations aux amortissements, aux provisions et dépréciations || 681, 691
|-
| '''XE''' || '''RÉSULTAT D'EXPLOITATION''' || total: XD + TJ − RL
|-
| TK || Revenus financiers et assimilés || 771–779
|-
| TL || Reprises de provisions et dépréciations financières || 797
|-
| TM || Transferts de charges financières || 787
|-
| RM || Frais financiers et charges assimilées || 671–679
|-
| RN || Dotations aux provisions et aux dépréciations financières || 687, 697
|-
| '''XF''' || '''RÉSULTAT FINANCIER''' || total: TK + TL + TM − RM − RN
|-
| '''XG''' || '''RÉSULTAT DES ACTIVITÉS ORDINAIRES''' || total: XE + XF
|-
| TN || Produits des cessions d'immobilisations || 821–826
|-
| TO || Autres produits HAO || 841–849, 861–868, 881–888
|-
| RO || Valeurs comptables des cessions d'immobilisations || 811–816
|-
| RP || Autres charges HAO || 831–839, 851–858
|-
| '''XH''' || '''RÉSULTAT HORS ACTIVITÉS ORDINAIRES''' || total: TN + TO − RO − RP
|-
| RQ || Participation des travailleurs || 871–878
|-
| RS || Impôts sur le résultat || 891–899
|-
| '''XI''' || '''RÉSULTAT NET''' || total: XG + XH − RQ − RS
|}

'''The intermediate balances (SIG):'''

{| class="wikitable"
|-
! Ref !! Line as printed !! Formula
|-
| '''XA''' || MARGE COMMERCIALE || TA − RA − RB
|-
| '''XB''' || CHIFFRE D'AFFAIRES || TA + TB + TC + TD
|-
| '''XC''' || VALEUR AJOUTÉE || XA + TB + TC + TD + TE + TF + TG + TH + TI − RC − RD − RE − RF − RG − RH − RI − RJ
|-
| '''XD''' || EXCÉDENT BRUT D'EXPLOITATION (E.B.E.) || XC − RK
|-
| '''XE''' || RÉSULTAT D'EXPLOITATION || XD + TJ − RL
|-
| '''XF''' || RÉSULTAT FINANCIER || TK + TL + TM − RM − RN
|-
| '''XG''' || RÉSULTAT DES ACTIVITÉS ORDINAIRES || XE + XF
|-
| '''XH''' || RÉSULTAT HORS ACTIVITÉS ORDINAIRES || TN + TO − RO − RP
|-
| '''XI''' || RÉSULTAT NET || XG + XH − RQ − RS
|}

== 5. Tableau des flux de trésorerie ==
The statement explains how the cash of the company changed during the year. The operating flows are calculated from the Bilan and the Compte de résultat, and the investing and financing flows from the total debits and credits posted during the year to the accounts concerned.

{| class="wikitable"
|-
! Ref !! Line as printed !! How it is calculated
|-
| ZA || Trésorerie nette au 1er janvier || Cash assets (BT) less cash liabilities (DT) of the previous year, from the Bilan.
|-
| || ''Flux de trésorerie provenant des activités opérationnelles'' ||
|-
| FA || Capacité d'autofinancement globale (CAFG) || EBE (XD) + revenus financiers (TK) + transferts de charges financières (TM) + autres produits HAO (TO) − frais financiers (RM) − autres charges HAO (RP) − participation des travailleurs (RQ) − impôts sur le résultat (RS). Disposals of fixed assets, depreciation and provisions are left out.
|-
| FB || - Actif circulant HAO || Change of Actif circulant HAO (BA) between the two year ends, with the sign reversed (an increase is a cash outflow).
|-
| FC || - Variation des stocks || Change of Stocks et encours (BB), sign reversed.
|-
| FD || - Variation des créances et emplois assimilés || Change of Créances et emplois assimilés (BG), sign reversed.
|-
| FE || + Variation du passif circulant || Change of Passif circulant (DP): an increase is a cash inflow.
|-
| '''ZB''' || '''Flux de trésorerie provenant des activités opérationnelles''' || FA + FB + FC + FD + FE
|-
| || ''Flux de trésorerie provenant des activités d'investissement'' ||
|-
| FF || - Décaissements liés aux acquisitions d'immobilisations incorporelles || Debits posted during the year to accounts 20 and 21.
|-
| FG || - Décaissements liés aux acquisitions d'immobilisations corporelles || Debits posted during the year to accounts 22 to 25 (land, buildings, equipment, advances on fixed assets).
|-
| FH || - Décaissements liés aux acquisitions d'immobilisations financières || Debits posted during the year to accounts 26 and 27.
|-
| FI || + Encaissements liés aux cessions d'immobilisations incorporelles et corporelles || Credits less debits on accounts 821 and 822 (disposals of intangible and tangible assets).
|-
| FJ || + Encaissements liés aux cessions d'immobilisations financières || Credits less debits on account 826 (disposals of financial assets).
|-
| '''ZC''' || '''Flux de trésorerie provenant des activités d'investissement''' || FF + FG + FH + FI + FJ
|-
| || ''Flux de trésorerie provenant du financement par les capitaux propres'' ||
|-
| FK || + Augmentations de capital par apports nouveaux || Credits posted to accounts 101 to 103 and 105 (capital and premiums).
|-
| FL || + Subventions d'investissement reçues || Credits posted to accounts 141, 142 and 148.
|-
| FM || - Prélèvements sur le capital || Debits posted to accounts 101 to 103.
|-
| FN || - Dividendes versés || Debits posted to account 465 (dividends payable).
|-
| '''ZD''' || '''Flux de trésorerie provenant des capitaux propres''' || FK + FL + FM + FN
|-
| || ''Trésorerie provenant du financement par les capitaux étrangers'' ||
|-
| FO || + Emprunts || Credits posted to account 16, except 166 (accrued interest).
|-
| FP || + Autres dettes financières || Credits posted to accounts 17 and 18, except 176 and 183 (accrued interest).
|-
| FQ || - Remboursements des emprunts et autres dettes financières || Debits posted to accounts 16, 17 and 18, except 166, 176 and 183.
|-
| '''ZE''' || '''Flux de trésorerie provenant des capitaux étrangers''' || FO + FP + FQ
|-
| '''ZF''' || '''Flux de trésorerie provenant des activités de financement''' || ZD + ZE
|-
| '''ZG''' || '''VARIATION DE LA TRÉSORERIE NETTE DE LA PÉRIODE''' || ZB + ZC + ZF
|-
| '''ZH''' || '''Trésorerie nette au 31 décembre''' || ZG + ZA
|-
| ZK || Contrôle : trésorerie-actif moins trésorerie-passif || Cash assets (BT) less cash liabilities (DT) at the end of the period, from the Bilan.
|-
| '''ZL''' || '''Écart de contrôle''' || ZH − ZK
|}

'''The control line.''' The last line, ''Écart de contrôle'' (ZL), compares the cash movement calculated from the lines above with the actual change of cash on the Bilan. It should be zero, and a zero prints as a blank. A difference means that the year contains movements that the lines cannot explain, for example an increase of capital by incorporating reserves (which involves no cash), an entry posted directly between two accounts of the same group, or a foreign-exchange difference.

<div style="background:#f2e6c9;border:1px solid #b8860b;padding:10px 14px;margin:10px 0;">
'''Note.''' The TFT is an indirect-method statement built from balances and totals of movements. It should be reviewed by your accountant, in particular the classification of the movements of capital and of borrowings.
</div>

== 6. Notes 3A and 3C – Fixed Assets ==
Note 3A shows, for each line of fixed assets, the gross value at the start of the year, the additions, the reductions (disposals) and the gross value at the end. Note 3C shows the same for the accumulated amortisation and depreciation: the amount at the start, the charge for the year, the amounts released (for example when an asset is sold) and the amount at the end. The closing amounts agree with the ''Brut'' and ''Amort. et dépréc.'' columns of the Bilan – Actif.

== 7. Notes Annexes ==
The report prints the following notes, each with its accounts. For the notes on assets (4 to 11) the columns are gross, amortisation and depreciation, net and the previous year; for the others, the year and the previous year. A note that has no amount in either year is left out unless you tick '''Print Nil balances'''.

{| class="wikitable"
|-
! Note !! Title !! Columns !! Accounts of the supplied chart
|-
| 4 || Immobilisations financières || Gross, amortisation/depreciation, net, previous year || 261–278; amortisation / depreciation: 296, 297
|-
| 5 || Actif circulant HAO || Gross, amortisation/depreciation, net, previous year || 414, 481–488; amortisation / depreciation: 498
|-
| 6 || Stocks et encours || Gross, amortisation/depreciation, net, previous year || 311–388; amortisation / depreciation: 391–398
|-
| 7 || Clients || Gross, amortisation/depreciation, net, previous year || 411, 412, 415–419; amortisation / depreciation: 491
|-
| 8 || Autres créances || Gross, amortisation/depreciation, net, previous year || 421–477; amortisation / depreciation: 492–497
|-
| 9 || Titres de placement || Gross, amortisation/depreciation, net, previous year || 501–508, 541–545; amortisation / depreciation: 590
|-
| 10 || Valeurs à encaisser || Gross, amortisation/depreciation, net, previous year || 511–518; amortisation / depreciation: 591
|-
| 11 || Banques, chèques postaux, caisse et assimilés || Gross, amortisation/depreciation, net, previous year || 521–538, 561–588; amortisation / depreciation: 592–594
|-
| 13 || Capital || Year and previous year || 101–104, 109
|-
| 14 || Primes et réserves || Year and previous year || 105, 106, 111–118
|-
| 15A || Subventions d'investissement || Year and previous year || 141–148
|-
| 15B || Provisions réglementées et fonds assimilés || Year and previous year || 151–158
|-
| 16A || Dettes financières et ressources assimilées || Year and previous year || 161–198
|-
| 17 || Fournisseurs d'exploitation || Year and previous year || 401–409
|-
| 18 || Dettes fiscales et sociales || Year and previous year || 421–449
|-
| 19 || Autres dettes et provisions pour risques à court terme || Year and previous year || 451–477, 499, 599
|-
| 20 || Banques, crédits d'escompte et de trésorerie || Year and previous year || 521–538, 561–566
|-
| 21 || Chiffre d'affaires et autres produits || Year and previous year || 701–759, 781
|-
| 22 || Achats || Year and previous year || 601, 602, 604–608
|-
| 23 || Transports || Year and previous year || 611–618
|-
| 24 || Services extérieurs || Year and previous year || 621–638
|-
| 25 || Impôts et taxes || Year and previous year || 641–648
|-
| 26 || Autres charges || Year and previous year || 651–659
|-
| 27A || Charges de personnel || Year and previous year || 661–668
|-
| 28 || Dotations aux amortissements, provisions et dépréciations d'exploitation || Year and previous year || 681, 691
|-
| 29 || Charges et revenus financiers || Year and previous year || 671–679, 687, 697, 771–779, 787, 797
|-
| 30 || Autres charges et produits HAO || Year and previous year || 811–899
|}

== 8. Checking Your Figures ==
{| class="wikitable"
! Check !! What to expect
|-
| '''Total actif (BZ) and Total passif (DZ)''' || They are equal, for the year and for the previous year.
|-
| '''Résultat net (XI) and the result on the Bilan''' || The result on the Compte de résultat equals ''Résultat net de l'exercice'' (CH) on the Bilan – Passif.
|-
| '''Trésorerie (BT, DT) and the TFT''' || The cash at the end of the TFT (ZH) equals cash assets less cash liabilities on the Bilan, so the control line ZL is zero.
|-
| '''Notes and statements''' || The total of a note equals its line on the statement, for example the total of note 6 equals ''Stocks et encours'' (BB) and the total of note 24 equals ''Services extérieurs'' (RH).
|-
| '''Fixed assets''' || The closing amounts of notes 3A and 3C equal the gross and the amortisation of ''Total actif immobilisé'' (AZ).
|}

If Total actif and Total passif differ, check first that every batch has been posted and that the year-end balances were carried forward.

== 9. Limitations ==
* The statements follow the revised SYSCOHADA layout, and the lines are filled from the accounts by the rules in the tables above. Have them reviewed by a qualified accountant for your country before you file.
* The Tableau des flux de trésorerie is built from balances and totals of movements. Non-cash entries and foreign-exchange effects are not separated.
* The notes annexes cover only what the accounts contain. The notes that need other information (for example staff numbers, guarantees and commitments given, and the narrative notes) and the country-specific filing forms are not produced.
* Amounts are in the company's home currency.

----
[[Accounting/OHADA Accounting|OHADA Accounting]] · [[Accounting/OHADA Chart of Accounts|OHADA Chart of Accounts]] · [[Accounting/OHADA Financial Statements|OHADA Financial Statements]]
[[Category:Accounting]] [[Category:Solace Accounting]] [[Category:OHADA]]

Accounting/OHADA Financial Statements - Revision history

Sylvain: Add language switch

Sylvain: Add OHADA pages