Retained earnings - Accounts 11 - French GAAP - Accounting Principles Standards 2024

- MAIN PAGE
- SUMMARY OF ACCOUNTS
- CHART OF ACCOUNTS
- ACCOUNTS
  - I. Classification of accounts
  - II. Functioning of accounts
    - Class 1. Equity and liabilities
      - 10. Capital and reserves
      - 11. Retained earnings (debit or credit balance)
      - 12. Profit or loss for the financial year
      - 13. Investment grants
      - 14. Regulated provisions
      - 15. Provisions
      - 16. Loans and similar debts
      - 17. Debts related to equity interests
      - 18. Intra-entity transactions
    - Class 2. Fixed assets
    - Class 3. Inventory and work in progress
    - Class 4. Accounts receivable and payable
    - Class 5. Cash and financial instruments
    - Class 6. Expenses
    - Class 7. Revenues
    - Class 8. Special
      accounts
- FINANCIAL STATEMENTS
- ACCOUNTING TERMS

ACCOUNTS

II. Functioning of accounts

Class 1. Equity and liabilities

11. Retained earnings (debit or credit balance)

Account 11 " Retained earnings " may be subdivided to separate positive retained earnings in account 110 " Retained earnings (credit balance) " and negative retained earnings in account 119 " Retained earnings (debit balance) " .

In the absence of profits, the interim interest allocated to the shareholders' or partners' contributions by virtue of a clause guaranteeing a minimum dividend by the State, is recorded in account 11 " Retained earnings ".

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