I. Notice

The purpose of this notice is to provide clear information on the establishment operating the website, on the identity of the principal persons responsible for the website and on the principal parties responsible for the technical aspects.


The website is not affiliated with the Accounting Standards Authority (Autorité des Normes Comptables, ANC).


Director of the publication - .


The website is hosted by the company 1&1 IONOS SARL, 7 place de la Gare, 57201 Sarreguemines Cedex.


Website users can contact us by email: [email protected]

II. CNIL declaration

The data collected is necessary to provide you with further information. It is subject to computer processing and is intended for use by the website only. In accordance with the law " Informatique et Libertés " of January 6, 1978, modified by the law of August 6, 2004, the user is informed that he has a right of access, of correction and deletion of the personal information.

You can use this right and get your personal information by contacting: [email protected].

The website is registered with the CNIL (Commission Nationale de l'Informatique et des Libertés).

III. Intellectual property

Any use or reproduction in whole or in part without the consent of the director of the publication of the website is illicit. This representation or reproduction by any means whatsoever would constitute an infringement punishable by the provisions of Articles L 335-1 and following of the Code of Intellectual Property and, in general, an infringement of the rights of the website

" PLANCOMPTABLE " is a registered trademark. The website is registered with the l'Agence pour la Protection des Programmes (APP), 25 rue de la Plaine, 75020 Paris. It is protected in France by the intellectual property code and abroad by international conventions on copyright. The APP is mandated by the holder of the rights to sanction any unauthorized copy and/or use.

No other right than the right to visit the website is granted to anyone.

IV. Website content and liability

The information available on the website and made available to the public is provided solely and purely for information purposes. Under no circumstances should the user consider that these documents have any legal value. Only documents communicated by the tax authorities or by the services of the French Accounting Standards Authority (Autorité des Normes Comptables, ANC) may have legal value, where applicable. The English texts on the website have been translated by and are not official translations. The website cannot guarantee the accuracy or completeness of the information, tables, schedules, statements, and elements of the website: the user uses these documents under his or her sole responsibility. In addition, the last update of the website was made on January 10, 2023 and cannot be considered exhaustive. Any decision that could be taken by a person consulting this website in view of the data it contains, will be the exclusive responsibility of this person. In this logic, the website cannot be held responsible for any reason whatsoever.


Website not affiliated with the Accounting Standards Authority (Autorité des Normes Comptables, ANC)
Main page - Summary of accounts - Chart of accounts - Accounts - Financial statements - Accounting terms
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