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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 22 - December 2025 (template release)

Template release pack

This release focuses on the legislative content changes and correction updates for the period ending December 2025. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.

Release notes

  • Period ended: 31 December 2025
  • Major (Legislative and/ or Corrections)
Overview
This
FRANCE
Corporate Template Content Version
22
 is a
Major
 release that includes important legislative updates and France GAAP alignment changes, along with corrections.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025.
This version 22 release has been made available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627 and 6.32.9713.

Legislative update information

Accounting Reference Number
Details
FR GAAP
ANC Regulation 2022-06 replaces ANC 2016-7
FR GAAP
Exceptional (non-operating) income and expenses are restricted to those directly linked to a major or unusual event.

Corrections

ITEM ID
TITLE
DETAILS AND LIMITATIONS
4655626
Disclosure "Informations sur l'entité qui établit les états financiers consolidés"
Description of change:
 The list titled "Informations sur l'entité qui établit les états financiers consolidés" which was introduced in version 21, has been removed due to translation issues.
DC locations impacted:
  • Entité > General
4655626
Disclosure "Informations sur l'entité qui établit les états financiers consolidés"
Description of change:
 A new tab titled "Entité établissant les états financiers consolidés" has been added. Features DC boxes and fields that are conditionally displayed based on the selection of these DC boxes.
DC locations impacted:
  • Entité > General
4655626
Translation
Description of change:
 The "General Details" tab has been translated.
DC locations impacted:
  • Entité > General
4655626
Table "Informations sur l'entité qui établit les états financiers consolidés"
Description of change:
 The folder display condition has been updated to reflect the changes made in the CFPD as described above.
Report locations impacted:
4655626
Table "Informations sur l'entité qui établit les états financiers consolidés"
Description of change:
 The first table has been set to never display and is no longer in use.
Report locations impacted:
  • Comptes Annuels > Annexe > Autres informations > Identité de la société mère consolidant les comptes de la société > Informations sur l'entité qui établit les états financiers consolidés
4655626
Table "Informations sur l'entité qui établit les états financiers consolidés"
Description of change:
 A new table "Table" linked to the tab titled "Entité établissant les états financiers consolidés" has been added and will only display if one or both options in the disclosure grid are selected.
Report locations impacted:
  • Comptes Annuels > Annexe > Autres informations > Identité de la société mère consolidant les comptes de la société > Informations sur l'entité qui établit les états financiers consolidés

Content changes

ITEM ID
TITLE
DETAILS AND LIMITATIONS
4655626
Balance Sheet table – Bilan Actif
Description of change:
 The first table has been renamed to "Bilan Actif avant 2025" and configured to not display for periods starting from 1 January 2025.
Report locations impacted:
  • Comptes Annuels > Bilan > Bilan Actif
4655626
Balance Sheet table – Bilan Actif
Description of change:
 A new table named "Bilan Actif" has been added and configured to display from periods starting 1 January 2025.
Report locations impacted:
  • Comptes Annuels > Bilan > Bilan Actif
4655626
Balance Sheet table – Bilan Passif
Description of change:
 The first table has been renamed to "Bilan Passif avant 2025" and configured to not display for periods starting from 1 January 2025.
Report locations impacted:
  • Comptes Annuels > Bilan > Bilan Passif > Bilan Passif
4655626
Balance Sheet table – Bilan Passif
Description of change:
 A new table named "Bilan Passif" has been added and configured to display from periods starting 1 January 2025.
Report locations impacted:
  • Comptes Annuels > Bilan > Bilan Passif > Bilan Passif
4655626
Profit and Loss table - Compte de résultat
Description of change:
 The first folder has been renamed to "Compte de résultat (en liste) avant 2025" and is set to not display for periods starting from 1 January 2025.
Report locations impacted:
  • Comptes Annuels > Compte de résultat
4655626
Profit and Loss table - Compte de résultat
Description of change:
 The first folder has been renamed to "Compte de résultat (en liste) avant 2025" and is set to not display for periods starting from 1 January 2025.
Report locations impacted:
  • Comptes Annuels > Compte de résultat
4655626
Categories – External name "IMMOBILISATIONS INCORPORELLES" section
Description of change:
 The external category name in the "Concessions, brevets et droits similaires" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.INCORP - IMMOBILISATIONS INCORPORELLES > BI.A.INCORP.BREV
4655626
Categories – External name "IMMOBILISATIONS INCORPORELLES" section
Description of change:
 The external category name in the "Avances, acomptes sur immo. incorporelles" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.INCORP - IMMOBILISATIONS INCORPORELLES > BI.A.INCORP.AVAN
4655626
Categories – External name "IMMOBILISATIONS CORPORELLES" section
Description of change:
 The external category name in the "Installations techniques, matériel, outillage" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.CORP - IMMOBILISATIONS CORPORELLES > BI.A.CORP.INS
4655626
Categories – External name "STOCKS ET EN-COURS" section
Description of change:
 The external category name in the " Matières premières, approvisionnements" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.STOC > BI.A.STOC.MATI
4655626
Categories – External name "STOCKS ET EN-COURS" section
Description of change:
 The external category name in the "Produits intermédiaires et finis" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.STOC > BI.A.STOC.INTE
4655626
Categories – External name "DIVERS" section
Description of change:
 The external category name in the "Dont actions propres" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.DIV > BI.A.DIV.PROP
4655626
Categories – External name "Frais d'émission d'emprunts à étaler" section
Description of change:
 The external category name in the " Frais d'émission d'emprunts à étaler" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.EMISS
4655626
Categories – External name " Ecarts de conversion actif " section
Description of change:
 The external category name in the "Ecarts de conversion actif" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.ECAR
4655626
Categories – External name "Capital social ou individuel" section
Description of change:
 The external category name in the " Capital social ou individuel" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.CAP
4655626
Categories – External name " Ecarts de conversion passif " section
Description of change:
 The external category name in the "Ecarts de conversion passif" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.CONV
4655626
Categories – External name "Subventions d'exploitation" section
Description of change:
 The external category name in the " Subventions d'exploitation" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.SUBV
4655626
Categories – External name "CHARGES DE PERSONNEL" section
Description of change:
 The external category name in the "Salaires et traitements" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PERSO > CR.PERSO.SALAI
4655626
Categories – External name "CHARGES DE PERSONNEL" section
Description of change:
 The external category name in the "Charges sociales" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PERSO > CR.PERSO.SOCIA
4655626
Categories – External name "PRODUITS FINANCIERS" section
Description of change:
 The external category name in the "Reprises sur dépréciations et provisions, transferts de charges" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PRODFI > CR.PRODFI.REPRI
4655626
Categories – External name "PRODUITS FINANCIERS" section
Description of change:
 The external category name in the "Produits nets sur cessions de valeurs mobilières de placement" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PRODFI > CR.PRODFI.CESSIO
4655626
Categories – External name "Charges nettes sur cessions de valeurs mobilières de placement" section
Description of change:
 The external category name in the "Charges nettes sur cessions de valeurs mobilières de placement" category, has been updated to match the provided content.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.CHARNET
4655626
Categories – Additions "DIVERS" section
Description of change:
 A new category, "BI.A.DIV.FIN," has been added.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.DIV
4655626
Categories – Additions "Bilan Passif" section
Description of change:
 A new category, BI.P.EQVL, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif
4655626
Categories – Additions "DETTES FINANCIERES" section
Description of change:
 A new category, BI.P.FINAN.INST, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN
4655626
Categories – Additions "Emprunts et dettes financières divers" section
Description of change:
 A new category, BI.P.FINAN.DIV.PARTI, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.DIV
4655626
Categories – Additions "Compte De Resultat" section
Description of change:
 A new category, CR.CESS, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat
4655626
Categories – Additions "Compte De Resultat" section
Description of change:
 A new category, CR.VALE, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat
4655626
Categories – Additions "Compte De Resultat" section
Description of change:
 A new category, CR.CHARFIN, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat
4655626
Categories – Additions "Compte De Resultat" section
Description of change:
 A new category, CR.EXCEP, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat
4655626
Categories – Additions "Charges et Produits exceptionnels" section
Description of change:
 A new category for exceptional expenses, labelled CR.EXCEP.CHAR "Charges exceptionnelles," has been added.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.EXCEP
4655626
Categories – Additions "Charges et Produits exceptionnels" section
Description of change:
 A new category, CR.EXCEP.PROD "Produits exceptionnels," has been added for exceptional expenses.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.EXCEP
4655626
Categories – Additions "CHARGES EXTERNES" section
Description of change:
 A new category, CR.EXTER.BAIL, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.EXTER
4655626
Categories – Additions "PRODUITS FINANCIERS" section
Description of change:
 A new category, CR.PRODFI.FIN, has been added
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PRODFI
4655626
Categories – Additions "Produits financiers de participations" section
Description of change:
 A new category, CR.PRODFI.PARTI.NET.LIEE, has been added.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PRODFI > CR.PRODFI.PARTI > CR.PRODFI.PARTI.NET
4655626
Categories – Additions "Produits des autres valeurs mobilières et créances de l'actif immobilisé" section
Description of change:
 A new category, CR.PRODFI.MOBIL.NET.LIEE, has been added.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PRODFI > CR.PRODFI.MOBIL > CR.PRODFI.MOBIL.NET
4655626
Categories – Additions "Autres intérêts et produits assimilés" section
Description of change:
 A new category, CR.PRODFI.INTER.NET.LIEE, has been added.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.PRODFI > CR.PRODFI.INTER > CR.PRODFI.INTER.NET
4655626
Categories – Additions "Intérêts et charges assimilées" section
Description of change:
 A new category, CR.INTCHA.NET.LIEE, has been added.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > CR - Compte De Resultat > CR.INTCHA > CR.INTCHA.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.CREAN.CLIEN.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.CREAN > BI.A.CREAN.CLIEN > BI.A.CREAN.CLIEN.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.CREAN.AUTR.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.CREAN > BI.A.CREAN.AUTR > BI.A.CREAN.AUTR.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.APPE.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.APPE > BI.A.APPE.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.A.REGU.CHAR.BRUT.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.REGU > BI.A.REGU.CHAR > BI.A.REGU.CHAR.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.FINAN.OBLI.NET.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.OBLI > BI.P.FINAN.OBLI.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category BI.P.FINAN.AUTR.NET.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.AUTR > BI.P.FINAN.AUTR.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category BI.P.FINAN.ETAB.NET.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.ETAB > BI.P.FINAN.ETAB.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category BI.P.FINAN.DIV.NET.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.DIV > BI.P.FINAN.DIV.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.FINAN.DIV.PARTI.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.DIV > BI.P.FINAN.DIV.PARTI
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.FINAN.INST.NET.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.FINAN > BI.P.FINAN.INST > BI.P.FINAN.INST.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.EXPLO.FOUR.NET.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.EXPLO > BI.P.EXPLO.FOUR > BI.P.EXPLO.FOUR.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.EXPLO.FISC.NET.MOINS has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.EXPLO > BI.P.EXPLO.FISC > BI.P.EXPLO.FISC.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.DIVER.IMMO.NET.MOINS has been added to display amounts for periods shorter than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.DIVER > BI.P.DIVER.IMMO > BI.P.DIVER.IMMO.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.P.DIVER.AUTR.NET.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.DIVER > BI.P.DIVER.AUTR > BI.P.DIVER.AUTR.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category named BI.P.REGUL.PROD.NET.MOINS has been added to display amounts for periods shorter than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.P - Bilan Passif > BI.P.REGUL > BI.P.REGUL.PROD > BI.P.REGUL.PROD.NET
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.EQUIV.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.EQUIV > BI.A.FIN.EQUIV.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.PARTI.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.PARTI > BI.A.FIN.PARTI.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.CREAN.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.CREAN > BI.A.FIN.CREAN.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.TITR.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.TITR > BI.A.FIN.TITR.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.PRET.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.PRET > BI.A.FIN.PRET.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.AUT.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.AUT > BI.A.FIN.AUT.BRUT
4655626
Categories – Subcategories for amounts less than 1 year
Description of change:
 A sub-category, BI.A.FIN.PORT.BRUT.MOINS, has been added to display amounts for periods of less than one year.
DC locations impacted:
  • Plan Comptable > Categories > Primaire > BI - Bilan > BI.A - Bilan Actif > BI.A.FIN > BI.A.FIN.PORT > BI.A.FIN.PORT.BRUT

Impact on existing clients

ITEM ID
DETAILS AND LIMITATIONS
NA
Please see details of all changes above.

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