AccountingNatureCode,AccountingNature,Description,AccountGroup A20500,"Concessions/patents/similar rights","","Intangible fixed assets - gross amount" A20700,"Business Assets","The negative difference between the net asset received by the merging entity in proportion to its investment in the merged entity and the net booked value of its investment constitutes the loss merger. The portion of the latter, called ""technical loss"", which corresponds to unrealized capital gains on the transferred assets is broken down and recorded as an asset in a dedicated account per type of assets concerned by the capital gains. This account records the portion of the technical loss related to intangible fixed assets (except purchased goodwill).","Intangible fixed assets - gross amount" A21100,"Land and land improvement","","Tangible fixed assets - gross value" A21300,"Buildings","This account records infrastructure works (roads, port installations, loading bays, etc.), on land owned by the company.","Tangible fixed assets - gross value" A21410,"Right of Use - Real estate","This account records the gross value of leased assets (right of use) from real estate lease contracts (building and land) whatever their use (office, delivery & express agency, warehouse, etc.). Only leased contracts with a duration of more than 12 months should be registred in this account. Dismantling and repairing costs are included in the right of use value with a counterpart in provision for risks (#15100000).","Right of use - gross value" A21440,"Right of Use - Tools and other equipments","This account records the gross value of leased assets (right of use) from non operating transport equipment lease contracts (commercial vehicles, company cars). Only leased contracts with a duration of more than 12 months should be registred in this account. N.B. Right of use from operating transport equipment (trucks, tractors, trailers, semi-articulated trucks, tank, etc.) are booked appart, in a dedicated account.","Right of use - gross value" A21500,"Equipment and tools ","This account records all technical installations.","Tangible fixed assets - gross value" A21570,"Computer hardware","This account records IT hardware, including inseparable software, i.e. software for which the price cannot be separated from the underlying hardware.","Tangible fixed assets - gross value" A21700,"Other tangible assets","This account records all other transportation equipments used in the operating cycle (van, moto, etc.).","Tangible fixed assets - gross value" A21800,"Other tangible assets","This account records office furniture except IT harware (phone, fax, scanner, …)","Tangible fixed assets - gross value" A23100,"Tangible assets in progress","This account records lands and their layout in the course of acquisition or in progress.","Fixed assets in progress" A23200,"Intangible assets in progress","This account recorded sofware in the course of acquisition or production.","Fixed assets in progress" A23700,"Trade payables : advance payments","This account records advances and payments on account on orders related to intangible fixed assets acquisition made during the year. However, at the end of the year the advances and payments on account must be reallocated to another account #23700000. N.B.","Other payments on account" A23800,"Trade payables : advance payments","During the year, this account records advances and payments on account on orders related to tangible fixed assets acquisition. However, at the end of the year, the advances and payments on account must be reallocated to another account #23800000.","Other payments on account" A26100,"Equity security","This account records acquisition related costs. To be qualified as such, the costs must be directly related to the corrresponding acquisition i.e without acquisition, no such costs would have been incurred (ex: transfer rights, consultancy fees, legal formalities...)","Financial assets - gross value" A27500,"Bonds and deposits> 1 year","This account records sums paid to non group third parties in the form of deposits or guarantee, which are unavailable until a suspensive condition has been met (example: rent paid in advance as a guarantee), with a maturity of 5 years or more. N.B. from recipient standpoint, deposits and guarantees received must be recorded in liabilities in accounts #16530000 (non-current portion).","Other financial assets - gross value" A27510,"Bonds and deposits < 1 year","This account records the guarantee deposit paid to the factor, in case of factoring transaction.","Other financial assets - gross value" A27800,"Loans, security & other receivables- Portion > 1 year","This account corresponds to other financial receivables, whose definition does not match with other financial assets accounts. This account record the non current part (a maturity of more than 5 years).","Other financial assets - gross value" A27810,"Loans, security & other receivables (current)","This account records loans granted to employees.","Other financial assets - gross value" A27820,"Interests on loans & other receivables","This account records accrued interest on deposits and guarantees (asset).","Other financial assets - gross value" A28030,"Amortization Dep R&D","This account records cumulative impairment of capitalised development costs.","Intangible fixed assets - cumulative impairment" A28050,"Amortization concessions/patents/ similar rights","","Intangible fixed assets - cumulative amortisation" A28070,"Amortization other intangible assets","This account records the amortization of the technical loss portion related to intangible fixed assets (except purchased goodwill).","Intangible fixed assets - cumulative amortisation" A28130,"Dep. buildings","This account records cumulative depreciation of freehold infrastructure.","Tangible fixed assets - cumulative amortisation" A28141,"Depreciation of Right of Use assets - Real estate","This account records cumulative depreciation of real estate lease contracts right of use assets.","Right of use - cumulative amortisation" A28144,"Depreciation of Right of Use assets - Tools and other equipments","This account records cumulative depreciation of handling and logistic equipment lease contracts right of use assets (forklift, racks, etc.).","Right of use - cumulative amortisation" A28150,"Dep. Plant & Technical Equipment","This account records cumulative depreciation of technical installations and plant and tooling (handling, surveillance equipment, etc.), set on land owned by the company.","Tangible fixed assets - cumulative amortisation" A28157,"Amt computer hardware","This account records cumulative depreciation of IT hardware, including inseparable software, i.e. software for which the price cannot be separated from the underlying hardware.","Tangible fixed assets - cumulative amortisation" A28170,"Dep. other tangible assets","This account records cumulative depreciation of other transportation equipments used in the operating cycle (van, moto, etc.).","Tangible fixed assets - cumulative amortisation" A28180,"Dep. other tangible assets","This account records cumulative depreciation of office furniture except IT hardware (phone, fax, scanner,…).","Tangible fixed assets - cumulative amortisation" A29050,"Impairment concessions/patents/similar rights/software","This account records impairment (charges net of reversals) of software, concessions, patents and other utilisation rights.","Intangible fixed assets - cumulative impairment" A29070,"Impairment Business Assets","This account records impairment (charges net of reversals) of technical losses on merger related to intangible assets (Goodwill excluded). N.B. Recap: under IFRS purchased goodwill is included in goodwill recognised at Group level at the date of the business combination. Consequently, any amortisation or impairment recognised in the separate accounts must be cancelled in the IFRS package.","Intangible fixed assets - cumulative impairment" A29110,"Impairment Land and land improvement","This account records cumulative impairments of land improvements build on non-freehold land.","Tangible fixed assets - cumulative impairment" A29130,"Impairment Buildings","This account records cumulative impairment of building fixtures and fittings built on freehold land.","Tangible fixed assets - cumulative impairment" A29144,"Impairment of Right of Use assets - Tools and other equipment","This account records cumulative impairment of IT equipment lease contracts right of use assets.","Right of use - cumulative impairment" A29150,"Impairment Plant & Tech.Equipment","This account records impairment (charges net of reversals) of industrial and technical plant.","Tangible fixed assets - cumulative impairment" A29170,"Impairment road transport equipment","This account records impairment of Commercial vehicles (used in operating cycle).","Tangible fixed assets - cumulative impairment" A29180,"Impairment other tangible assets","This account records impairment of office furniture except IT hardware (phane, fax, scanner,…).","Tangible fixed assets - cumulative impairment" A29310,"Impairment tangible assets in progress","This account records impairment (charges net of reversals) of tangible assets in progress.","Tangible fixed assets in progress - cumulative impairment" A29320,"Impairment intangible assets in progress","This account records impairment (charges net of reversals) of intangible assets in progress.","Intangible fixed assets in progress - cumulative impairment" A29610,"Impairment of equity security","This account records impairment (charges net of reversals) of securities other than equity securities (i.e. Economic Interest Group). N.B. 1/ Provisions for negative net equity are recorded in liabilities as provisions for financial risks. 2/ Impairment of shares in equity associates are recorded in a separate line of the income statement, Share of profits of associates (#R80100).","Financial assets - cumulative impairment" A29670,"Impairment receivables related to investment shares > 1 year","This account records impairment (charges net of reversals) of loans to equity investments and particularly loans granted with a repayment maturity of more than 12 months.","Financial assets - cumulative impairment" A29750,"Prov./imp. - bonds and deposits > 1 year","This account records impairment (charges net of reversals) of sums paid to non group third parties in the form of deposits or guarantee with a repayment maturity of more than 5 years.","Other financial assets - cumulative impairment" A29780,"Impairment loans, security & other receivables > 1 year","This account records impairment (charges net of reversals) of loans, deposits and other financial receivables with a maturity of more than 12 months. N.B. The impairment of loans to equity investments is recorded in account 29672000.","Other financial assets - cumulative impairment" A31000,"Stock of raw materials and other consumables","This account records inventories of other consumables to be consumed in the production process rapidly. It primarily concerns inventories of packaging. N.B. Reusable & returnable packaging used over a period of more than 12 months by third parties must be recorded in PP&E.","Inventory - gross value" A39100,"Stock write-off of raw materials and other consumables","This account records write-downs (charges net of reversals) of other consumable inventories which are recorded in account #32200000.","Inventory - cumulative impairment" A40910,"Trade payables : advance payments","This account records advances and payments on account on orders related to transactions with transporters acting as subcontractor for Geodis (""confreres"" and foreign correspondents ref. definition #40200000)","Other payments on account" A41000,"Trade receivables and other accounts","This account records : -on credit side, the sale of the accounts receivable (the account factor current account #46700200 acting as counterpart account). The initial trade receivable stays in the account #411 to be cleared by the payment from the customer. Once the payment from customer is received, a liability is recorded in the current account and the account #46700300 is acting as the counterpart account. Afterward, this account shows a nil balance.","Receivables" A41600,"Doubtful client accounts","This account records douftful trade receivables (except agents and Group customes) which are trade receivables which are not disputed but whose recovery has become uncertain following an event justified by an external legal or contractual document (example: insolvency proceedings, judicial proceedings, the customer going into administration, liquidation of the customer). This analysis is performed on each receivable, customer by customer. The ageing of the receivable by itself does not justify the receivable being accounted as a “doubtful customer receivable”. As a reminder, on initial recognition, if the entity does not expect to collect the full amount of income relating to the service rendered, the income must only be recognised in the amount considered collectible. > For additional information on doutful receivables and the related accounting treatment, please refer to GEODIS Accounting Manual","Receivables" A41800,"Customers - invoices to be issued","Unbilled revenue corresponds to accrued income and related to revenue and receivables of the period, for which invoices have not yet been issued. This accounts is in relation with trade receivables as described under #41200000.","Receivables" A42000,"Staff & social organism receivables","This account is used to book : - occasional advance on wages from the company to the employees (the amount allocated to the employee corresponds to a work not yet done) - permanent advance on wages from the company to the employees","Employee related receivables" A44000,"Tax receivables- excluding income tax","This account records the Input VAT on purchase of goods and services, input VAT on fixed assets excluded.","Tax payables and receivables" A44100,"Deferred tax receivables - assets","","Tax payables and receivables" A44400,"Income tax receivables","This account records the receivable on the State in respect of advance income tax payments made during the period, which will be offset against the income tax liability calculated at the period-end. N.B. This account is only to be used in case local specificties","Tax payables and receivables" A44570,"VAT on tangible and intangible assets","This account records foreign input VAT on fixed asset purchase invoices.","Tax payables and receivables" A46200,"Receivables / disposal of intangible assets","This account records amounts receivable on disposals of intangible assets to companies outside of the group. It represents the portion of the disposal price, excluding taxes, not received at the balance sheet date.","Other receivables & payables" A46210,"Receivables / disposal of tangible assets","This account records amounts receivable on disposals of tangible fixed assets to companies outside of the group. It represents the portion of the disposal price, excluding taxes, not received at the balance sheet date.","Other receivables & payables" A46400,"Receivables / disposal of securities","This account records amounts receivable on disposals of all types of equity investment (including investments in associates) that occur outside of the group. It represents the portion of the disposal price, excluding taxes, not received at the balance sheet date.","Other receivables & payables" A46700,"Other receivables","This account records the receivables not listed yet. N.B. - it must be used at a last resort. - This account must be analysed and justified at each month end.","Other receivables & payables" A46710,"Tax credit outside the scope of IAS 12","This account records tax credits such as investment tax credit, family tax credit , apprenticeship tax credit that are out of the cope IAS 12 being considered as goverment grants. N.B. This account is only to be used in case local specificities.","Tax payables and receivables" A47600,"Unrealized foreign exchange loss","At the balance sheet date, trade payables denominated in foreign currencies are translated and recognised in the national currency based on the closing exchange rate. An unrealised foreign currency loss is recognised to match the credit to the underlying liability account. This account records the ""mirror"" entry to the provision for unrealised foreign currency losses (#15150100) recognised in profit or loss (#686) due to an unfavourable movement in the foreign exchange rate at the balance sheet date)","Other receivables & payables" A48600,"Prepaid expenses","This account records prepaid expenses related to intercompany transactions consisting of expenses paid in a period that is not the period during which they are incurred. Expenses are posted VAT excluded. The accruals principle requires the cancellation of expenses paid through the recognition of a receivable to be released to profit or loss as the corresponding services are performed. This account also includes pre-recorded financial interests. N.B. With the exception of the actuarial spread of issue costs, expenses charged over several years are forbidden under IFRS.","Other receivables & payables" A49100,"Provision for trade receivables and other accounts ","This account records write-downs (charges and reversals) recognised on trade receivables which present a delay in payment (analysis based on the aged trade receivable balance). This account record a statistical provision whose impaiment is calculated on payment delays comprised between 30 days and 60 days (rate = 1%). > For more practical information on statistical impairment calculation, please refer to GEODIS Accounting manual","Receivables - cumulative impairment" A49510,"Write-off current accounts","This account records write-downs (charges and reversals) recognised on current accounts related to shareholders. This write-down must be recognised then and only then it exists an objective evidence that a loss has been incurred (in particular a risk of non-collection).","Current accounts - cumulative impairment" A50100,"","","Cash" A51000,"Cash","This account records payments received and made by cash. The accounts mus show at least a nil balance or a debit balance.","Cash" P10100,"Share Capital","Share capital that shareholders have subscribed and that has been called and not yet paid.","Equity" P10400,"Share premiums","Additional paid-in capital is equivalent to the contributions of company shareholders not allocated to share capital. Share premiums recognized during a capital increase by the issue of new shares or partnership shares: it is equal to the difference between the issuing price of a share or partnership share and its nominal value in excess of the issuing price of the new shares issued compared to their nominal value.","Equity" P10600,"Others retained earnings","Retained earnings are the portion of net income recognized in prior years that was not allocated to reserves by the Shareholders' Meeting.","Equity" P10601,"Legal retained earning","This account records the legal reserve representing the share of net income expressly allocated to this category. Legal reserves come from the allocation of net results as a result of legal obligation in France. The legal reserve cannot be distributed. However, it can be used sometimes to increase share capital.","Equity" P15110,"Lawsuit contingency provision- Portion > 1 year","This account records the non-current portion (payment due dates exceeding 12 months) of provisions for other litigations than the commercial ones and the ones with employees. It could be litigation with insurance firm or litigation with third parties as a result of accidents and damages to the operating network, ...","Provision for risks and expenses" P15111,"Lawsuit contingency provision - current portion","This account records the current portion (payment due dates equal to or less than 12 months) of the provisions for litigation described above.","Provision for risks and expenses" P15150,"Provision for unrealized foreign currency losses","This accounts records the provision for unrealized foreign currency losses concerning non-trade transactions. At the balance sheet date, receivables and payables denominated in foreign currencies are translated and recognised in the national currency based on the closing exchange rate.. This account records provisions for foreign exchange losses (unrealized) recognized in profit or loss at the period-end, to reflect the decrease in value of a receivable or the increase in value of a liability due to an unfavorable exchange rate fluctuation.","Provision for risks and expenses" P15350,"Provisions for work medals - Portion > 1 year","","Provision for risks and expenses" P15700,"Provisions for important repairs","Current portion of provisions for major maintenance and repairs as described above.","Provision for risks and expenses" P15750,"Provision for rehabilitation","This account record the non current portion of the provision for Tires renewal. Within the framework of a contract entrusting the management and the ownership of its operating véhicles tires, the company must recognized a provision for tires renewal for its rented vehicles over the leasing contract period. The schemes are as follow: -at the start of the operating lease contract, the transport company sells the tires to the tires manufacturer (e.g. Michelin), the revenue is recorded in the P&L account #70720000. -once the lease contract is over, the lessee must return the vehicle to the lessor. As a result the lessee must renew the tires which has remained the property of the tires manufacturer (Michelin) all along. The lessee must therefore recognized a provision for tires renewal over the lease contract period in account #68152100. -the purchase of tires from the manufacturer is recorded in account#60650600 and a portion of renewal costs is charged back to the lessor whose revenue is recorded in account 70835000. N.B: this provision for renewal must be recognized for rented vehcicle only. In case of purchase of a vehicle (financial lease or self-funded), no provision is required, the vehicle being not returned.","Provision for risks and expenses" P15751,"Provision for rehabilitation- Current portion","Current portion of provisions for tires renewal as described above.","Provision for risks and expenses" P15800,"Other provision for risks and expenses- Portion > 1 year","This account records provisions for contingencies and losses other than those presented in the preceding accounts.","Provision for risks and expenses" P15810,"Other provision for risks and expenses- Current portion","Current portion of other provisions for risks and expenses as described above.","Provision for risks and expenses" P16400,"Bank loans over 1 year","This account records the non current portion (principal repayment date more than 5 years) of borrowings from bank or financial institutions. Accrued interest is recognized separately from the principal in account #16884000","Bank borrowings" P16570,"Deposits and Guarantees received- Current portion","This account records amounts received from third parties to guarantee the performance of contractual obligations. These amounts are unavailable (for a period less than or equal to 12 months) until the lifting of suspensive clauses. This primarily involves: - deposit guarantees on lease payments received by lessors from tenant companies, as part of real estate leases, - cash deposit guarantees relating to hedging instruments (cash collateral). For the lessee, deposits and guarantees paid are recorded in assets under accounts 27510000 (current portion).","Other financial liabilities" P16580,"Deposits and Guarantees received - Long Term","This account records accrued interest calculated on deposits and guarantee recorded in liabilities into #165.","Other financial liabilities" P16650,"Profit Sharing Plan reserve (only French cies)","This account records accrued interest calculated on profit sharing plan recorded in #166.","Employee profit sharing - liabilities" P16800,"Other borrowings and debts over 1 year","This account records loans and financial payable to equity investments falling due within more than 12 months and primarily concerns loans granted by an entity to companies in which it holds an investment.","Intercompany borrowings" P16810,"Other borrowings and debts- Current","This account records loans and financial payable to equity investments falling due within more than 12 months and primarily concerns loans granted by an entity to companies in which it holds an investment.","Intercompany borrowings" P16840,"Lease liabilities - non currrent","This account records non current portion of lease liability related to a real estate lease contract (building and land). This entry is the counterpart of the right of use asset. Accrued interests are booked separatly in #16888000. Following entries should be booked at the beginning of a lease contract under the scope of IFRS 16: - lease liability corresponding to discounted value of futur payments (rental obligation) - right of use asset booked as a counter part of the lease liability for the same value (potential gap could exist such as initial direct costs, rehabilitation/dismantling obligation, reimbursment received from the lessor, prepaid rent costs). Discounted value is calculated based on an implicit contract interest rate, or by default, by taking lessee's debt ratio. During the contract duration, lease liability value will decrease as long as asset amortization. On P&L side, initial rent costs are cancelled and replaced by - asset amortization - debt reimbursement and interest costs in financial charges This detail permits to rebuild rent costs for IFRS native entities, by nature of asset.","Lease liabilities" P16845,"Lease liabilities - current","This account records current portion of lease liability related to a real estate lease contract (building and land). This detail permits to rebuild rent costs for IFRS native entities, by nature of asset.","Lease liabilities" P40000,"Trade payables","This account records all liabilities to non group suppliers, covering purchases of goods and services overhead directly used in operating cycle involved in the company's directly link to operations cycle (offsetting entry of purchases), except for: - non group suppliers of intangible fixed assets and tangible fixed assets (#404) - accruals concerning invoices not yet received (#408) - downpayments to suppliers (#409) recorded in a separate accounts. This account therefore includes the unpaid balance of supplier invoices received & notes payable at the closing date.","Payables" P40500,"Payable on intangible assets acquisition","","Payables" P40510,"Payable on intangible assets acquisition","","Payables" P40800,"Trade payables - accruals for invoices not yet received","This account records accruals related to intangible fixed assets acquisition.","Payables" P41900,"Trade receivables : prepaid amounts and down payment on receivables","This account records payments on account from customers related to revenues as described under #41130000.","Receivables" P42000,"Social debts","This account records the amounts due to the employee representative bodies (work council…).","Employee related liabilities" P43000,"Staff & Social security payable","This account records premium to be paid to a mutual insurance company for expatriates.","Employee related liabilities" P44000,"Tax payables (excl.Income Tax)","This account records VAT to be paid to tax office.","Tax payables and receivables" P44400,"Income tax payable","This account records tax credits within the scope of IAS 12. They may be applied against the income tax payable but are not refundable. NB : 1/ This account is only to be used by subsidiaries not consolidated for tax purposes and tax consolidation group heads 2/The Subsidiaries consolidated for tax purposes must use the tax goup consolidation current account (#45120000). 3/ Similarly, the head of the consolidated tax group must record its subsidaries tax credit in the tax group consolidation account (#45120000) as well.","Tax payables and receivables" P46700,"Other liabilities","This account records : -on debit side, the sale of the accounts receivable (further descritpion is provided in the definition of account #46700300) -on credit side, the factor fees, interests expenses and the factor's holdback receivable. The counterpart account for the factor's holdback receivable is posted to the account Deposit < 1 an short term #27510000. The oustanding balance will be settled by the payment received from the factor. Once the payment from customer is received, a liability is recorded in the current account (account #46700300 acting as the counterpart account) settled by the reimbursement to the factor,","Other receivables & payables" P47700,"Unrealized foreign exchange gain","At the balance sheet date, trade payable a denominated in foreign currencies are translated and recognised in the national currency based on the closing exchange rate. An unrealised foreign currency gain is recognised to match the debit to the underlying liability account. In the French GAAP accounts it reflects the unrealised foreign exchange gain that must not impact the net income for the period.","Other receivables & payables" P48700,"Deferred income related to contracts with clients","This account records deferred income and other accruals relating to intercompany sales transactions. Income are recorded VAT excluded. This consists of income collected in a period that is different from that during which it is payable, with the corresponding services not yet having been performed. The accruals principle involves canceling the income received against a liability to be transferred to P&L once the services are performed. N.B. Deferred income relating to financial transactions is recognized in #P48710.","Other receivables & payables" P48720,"Other deferred income","This account record deferred income directly linked to an IFRS 16 lease contract. This account is free of tax. Entries recorded in this account correspond to cut-off entries, as a part of income received (ie. rents) during the period are not attached to this period as the service is not yet rendered. This account is cancelled in consolidated financial statements.","Other receivables & payables" R60100,"Purchases for inventory and not for inventory of raw materials and supplies","This account records all purchases for inventory of standard spare parts relating to rolling stock to be consumed in the production process. N.B. 1/ spare parts and security parts used over a period of more than 12 months must be capitalised. 2/ deduction of rebates and discounts obtained are booked in account #60910000 as long as they are not deducted from purchase invoices and are known subsequenty to accouting for these invoices.. 3/ ancillary purchase costs paid to third parties, for example, transport,commission and insurance may be recorded in purchase account #60223100 instead of accounts for charges by nature or origin as long as those costs can be assigned with certainty to a given category of supplies. 4/ Settlement discounts are to be credited to Account #76500000.","Purchases for inventory and not for inventory of raw materials and supplies" R60205,"Fair value impact of derivative on raw materials and foreign currency risk on operating transactions","This account records the positive fluctuation in fair value of financial instrument/flexiterm, within the framework of currency foward contracts. A currency forward contract will lock in an exchange rate today at which the currency transaction will occur at the future date.","Derivative intruments - change in fair value" R60210,"Thermal traction energy","This account records changes in inventory (opening and ending inventory) of fuel where purchases are recorded in account #60221100. The account represents the difference between the value of stock at the balance sheet date and the its value at tthe previous balance sheet date. As a consequence, the account is to be debited as regards the relevant components with their opening stock value and credited with their closing stock value","Purchases for inventory and not for inventory of raw materials and supplies" R60220,"Non-traction energy","","Purchases for inventory and not for inventory of raw materials and supplies" R60310,"Change in inventory of raw materials and supplies","This account records changes in inventory (opening and ending inventory) of lubricant where purchases are recorded in account #60223200. The account represents the difference between the value of stock at the balance sheet date and the its value at tthe previous balance sheet date. As a consequence, the account is to be debited as regards the relevant components with their opening stock value and credited with their closing stock value","Purchases for inventory and not for inventory of raw materials and supplies" R60850,"Engineering and maintenance - Property and other","This account records all expenses relating to routine maintenance, repair of lands, buildings (warehouse and office building) and safety and monitoring equipment. N.B This account can register such expenses as long as they do not meet the capitalisation criteria (ref. Geodis Manual).","Maintenance and repairs costs" R61015,"Sub-contracting (excl. IT)","","Subcontracting costs" R61100,"Road tolls","This account records - road tolls paid to motorway concession operators, subscriptions or not in the framework of a carrier or freight contract.These expenses are to be distinguished from travel expenses recorded in accounts #625. - car park expenses, for transport equipment used in the operating cycle (truck).","Other external charges" R61120,"Other rail tolls","This account records tolls paid for right of access to Tunnel and carriage by Ferries in the framework of a carrier or freight contract.","Other external charges" R61220,"Finance lease payments","This account records lease payments under finance leases for transport equipements. N.B. 1/ A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred. The lessor has the possibility to acquire the asset at the end of the contract or at the end of a period defined in advance by exercising a purchase option. 2/ For the purposes of the consolidated accounts, and according to IFRS 16 (effective after Jan 1, 2019), the lessee is required - to recognise a right-of-use asset representing its right to use the underlying leased asset -to recognise a lease liability representing its obligation to make lease payments. -to cancel in the income statpement the initial lease charge and recognises depreciation of the right-to-use and and a finance expense in respect of loan interest (borrowing).","Finance leases costs" R61300,"Rail equipment rental expense","This account records the cancellation of rent costs related to rail equipment lease contract, in the scope of IFRS16. Booking this entry in a separate account is necessary for the purpose of reconciliation with BOF restatment.","Rents costs" R61305,"Road equipment rental expense","This account records the cancellation of rent costs related to operating transport equipment lease contract, in the scope of IFRS16. Booking this entry in a separate account is necessary for the purpose of reconciliation with BOF restatment.","Rents costs" R61310,"Rent and occupancy expenses","This account records the cancellation of rent costs related to real estate lease contract, in the scope of IFRS16. Booking this entry in a separate account is necessary for the purpose of reconciliation with BOF restatment.","Rents costs" R61325,"Tool & equipment rental","","Rents costs" R61330,"Lease expense outside IFRS 16 adjustments","This account records rent costs related to real estate lease contracts, signed for a duration of less than 12 months (ie. short term contracts, …). N.B. In accordance with IFRS 16, short term lease contracts are not included in the scope of IFRS 16. As a result, for reconciliation purpose, these charges are booked separtly from other rent costs.","Rents costs" R61390,"Spread of rent free period or other advantages on IFRS16 contracts","Rent free period and other advantages can be granted by the lessor. Rent free period are agreed by the lessor at the beginning of a lease contract. This advantage is booked on a straight line basis over the lease term (in statutory accounts, in some countries) This account records rent free period agreed on IFRS 16 contracts. These costs are booked separatly for IFRS 16 reconciliation purpose. Balance of this accoun should be a credit by nature.","Rents costs" R61440,"Maintenance charges - Property","This account records cleaning services relating to property assets whether rented or owned. N.B. Cleaning and maintenance services billed by the landlord in accordance to the lease contract are to be recorded as occupancy expenses relating to property assets account #61400000.","Other external charges" R61500,"","","Maintenance and repairs costs" R61600,"Insurance premiums","This account records costs incurred subsequently to claims related to transport equipment for which there is no insurance coverage (partially or totally). It could be invoices for repair services or any other kind of services or compensations paid to the damaged party.","Insurance costs" R62150,"","This account records as a credit rebate, discounts and allowances granted by suppliers of external purchases and charges whose amount not deducted from the initial purchase is only known subsequently to accounting for these invoices.","Other external charges" R62200,"Intermediary commission and professional fees","This account records professional fees for legal services (labor, tax, business law...). Professional fees represent remuneration for a service or collaboration performed independently by a third party (generally exercising a profession), where the personal performance of an art or science is preponderant. N.B. Professional fees relating to the acquisition of fixed assets (e.. lawyer fees for the aquisition of securities) may be included in the entry cost of a fixed asset if they are directly attributable to bringing the asset to a state of use or the securities acquisition.","External fees costs" R62283,"Other remuneration and commission","This account records mortgage registration costs, financial engagements registration fees (ex: registration of liens on personal property owned by the debtor), the clerck of commercial court registration fees... N.B. 1/These costs must be distinguished from the registration duties that are paid to the tax office and recorded in #63500000. 2/Professional fees relating to the acquisition of fixed assets may be included in the entry cost of a fixed asset if they are directly attributable to bringing the asset to a state of use or the securities acquisition.","External fees costs" R62300,"Advertising and communication","This account records the cost of attending trade fairs and forums and other cultural and sporting events. These expenses can be incurred by the oragnizer and the attendee as well.","Advertising, publications, public relations and related costs" R62500,"Travelling and entertainment","This account records taxi, toll and parking costs for employee in business trip reimbursed by the employer.","Travels and receptions costs" R62620,"Post and telecommunication expenses","This account records telex and fax expenses.","Telecommunication, networks and postage related costs" R62700,"Banking services and others","","Bank fees" R62800,"Other external charges","This account records documentation costs (such as periodical or instruction manual ) and professional subscription to the updates paid on periodic basis (publication & subscription).","Other external charges" R62821,"IT services (excl. sub-contracting)","This account records maintenance and repair expenditures relating to hardware. Expenses invoiced by IT service providers (external or internal providers) are recorded in account #611 or #628 depending of their nature. N.B This account can register such expenses as long as they do not meet the capitalisation criteria (ref. Geodis Manual).","Maintenance and repairs costs" R63100,"Payroll taxes","This account records the withholding taxes which cannot be deducted from corporate income tax. NB: the withholding taxes which can be deducted from the corporate income taxe are recorded in account #69900000.","Other taxes and duties than income tax" R63110,"Other payroll taxes and equivalent","","Payroll taxes" R63700,"","","Other taxes and duties than income tax" R63720,"Land taxes and other taxes on property assets","This account records all land taxes and other taxes on property assets payable in respect of developed and undeveloped properties. For example: - Real estate tax - Real estate transfer tax - Municipal tax on urban real estate - Tax on all units which use land located in cities and towns - ...","Other taxes and duties than income tax" R63750,"Reversal of provisions for tax risks on operating activity taxes (portion utilised)","This account records reversals (portion not utilized ) of provisions for tax risks on operating activity taxes and duties (VAT reassessments, CET adjustments, etc.). N.B. 1/ Reversals of provisions for tax risks on operating activity taxes and duties (portion utilized ) are recorded in account #78101600. 2/ The unutilized portion of the reversals of provisions for tax risks on adjustments to the income tax expense are recorded in account #78920000.","Provision for risks and expenses - reversal" R64100,"Employee remuneration","","Staff costs" R64500,"Social security contributions","This account records the social security contributions associated with remuneration due to employees excluding the contributions related to expatriates wages which are recorded in #64512000.","Staff costs" R64600,"Seconded employees","This account records all remuneration and other charges in respect of employees made available by another company (whether consolidated or not) which remains the employer. N.B. A secondment or employee availability agreement must be entered into between the two companies to justify the recording by the ""receiving"" company of the corresponding remuneration paid in Personnel costs.","Temporary workers and seconded staff costs" R64800,"Other personnel costs","This account records the contribution of the employer to the employee savings plans and to the collective pension savings plans.","Staff costs" R64830,"Charge to provisions for employee-related risks","This account records charges to provisions for personnel litigations. In the balance sheet, the offsetting accounts to be used are accounts #15311000 and #15312000.","Provision for risks and expenses - accrual" R64840,"Reversal of provisions for employee-related risks (portion utilised)","""This account records the utilized portion of reversals of provisions for disputes with employees following a cash outflow (see Charge in #68151600). N.B. 1/ Please refer to the definition of account #78101000 for precisions regarding the utilized and unutilized portions of a provision reversal. 2/ The unutilized portion of this provision reversal is recorded in #78102802.""","Provision for risks and expenses - reversal" R65000,"Other operating expenses","","Other income" R65100,"Royalties and fees (expenses)","This accounts records royalties, brand fees, licence fees other than those already listed above. E.g. : music copyrights","Other expenses" R65200,"Management fees (expenses)","This account records the Region/Lob management fees invoiced by head of Regions/Lobs entities to all entities of their perimeter. These fees correspond to the recharge of GEODIS Interservices management fees to the finest level into the Group, and fees corresponding to services rendered by Region/LoBs.","Management fees" R65400,"","This account records financial expenses relating to debt waivers of a financial nature granted by an entity to a subsidiary or third party. N.B. Debt waivers of a financial nature in respect of loans to equity investments are recorded in account #R6641000.","Losses on receivables" R65560,"NBV of recurring disposals","This account records the net carrying amount of property, plant and equipment included in the operating cycle and sold as part of production tool renewal operations (material handling equipment). As the disposals are of a recurring nature, the NCA is recorded in gross profit. Disposal of rolling stocks (trucks, tractors) are currently considered as recurring. N.B. The net carrying amount of the following is therefore excluded other property, plant and equipment sold of a more administrative or organisational nature (IT hardware, buildings and improvements, small equipment and tooling) to be recorded in accounts #67521000 (rolling stock) and #R6752200 (other tangible fixed assets). The net carrying amount of the following is therefore excluded intangible assets to be recorded in account #67518000. In the consolidated income statement, the latter are presented in ""Net proceeds from disposals of assets"".","Recurring disposal" R66100,"Interest expense on borrowings","This account records the interest expense on intercompany loans posted in #1681xxxx.","Interest expense" R66140,"Interests expenses on lease liabilities","This account records interest expense on lease liabilities related to real estate lease contracts (building and land). These costs are booked appart from the other interest expenses in order to rebuild rent costs for IFRS native entities, by nature of asset (reminder: rent costs = debt reimbursment + interest expenses)","Lease interest expense" R66200,"Fair value losses and hedging","This account records unrealized foreign exchange losses on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings). N.B. The notion of unrealized foreign exchange loss on financial assets and liabilities is defined above (cf. account #65620000).","Foreign exchange gains and losses" R66400,"Interest expense on employee benefits","This account records the impact of the actuarial risk associated with the measurement of employee benefits (Post-employment benefits classified as defined benefit plans and Long-term benefits categories only). This actuarial risk comprises two components: - the cost of unwinding the discount, i.e. the increase in the present value of the obligation as it is now one year nearer the benefit settlement date, - actuarial gains and losses relating to experience adjustments (i.e. the impact of differences between previous actuarial assumptions and what actually occurred) and changes in actuarial (turnover, mortality, etc..) and financial (discount rate and expected return on plan assets) assumptions. N.B. 1/SNCF Group has elected to recognise the current and past service cost in operating profit or loss (see account #64000100). 2/the net financial income, (positive difference between the implicit return of assets and the unwinding the discount and/or acturial gains related to long term benefits) is recorded in account #76420000. 3/ the Implicit return on reimbursement rights is to be recorded in account #76430000","Employee benefits" R66610,"Foreign exchange losses on commercial transactions","This account records unrealized foreign exchange losses on commercial transactions and balance sheet items included in working capital requirements (WCR). Unrealized Forex impact is a “picture” at a specific date of the revaluation of position denominated in currencies. It’s, for instance, the potential impact that would be booked if all the trade receivables and payables were paid as of today. N.B. 1/ A foreign exchange gain or loss is the difference arising on the translation of a given number of currency units into another currency at different exchange rates. Foreign exchange gains or losses arising on the settlement of monetary items or the translation of monetary items at a different exchange rate from that used on their initial accounting during the period or in prior year financial statements must be recognised in profit or loss of the period during which they arise. Unrealized FX losses are to be recorded in the P&L. The group policy is to account for each exchange difference in the same indicator than the underlying item. - foreign exchange gains and losses are recorded in finance costs if the underlying items are financial instruments (excluding operating receivables and payables). - foreign exchange gains and losses are recorded in operating profit or loss if the underlying items are included in WCR (trade receivables, inventories, trade payables, other operating receivables and payables, etc.), 2/ Unrealized foreign exchange losses on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings) are recorded in account #66620000. For further information, please refer to Geodis accounting manual, chapter 2- procedure on foreign exchange.","FX variation - charges" R66820,"","This account record the penalties invoiced by a supplier due to late payment. Market penalties are recorded in the account #67130000 "" .","Interest expense" R67510,"NBV of intangible assets sold","This account records the net carrying amount of merger technical loss sold. N.B. The net carrying amount of an asset is equal to its gross value (entry cost of the asset) less accumulated depreciation/amortisation and accumulated impairment losses.","Non recurring disposal" R67520,"NBV of tangible assets sold - fixed installations","This account records the net carrying amount of the other tangible fixed assets sold. N.B. The net carrying amount of an asset is equal to its gross value (entry cost of the asset) less accumulated depreciation/amortisation and accumulated impairment losses.","Non recurring disposal" R67530,"NBV of tangible assets sold - rolling stock","","Non recurring disposal" R67560,"NBV of securities sold","This account records the net carrying amount of consolidated securities sold and concerns: - securities of exclusively controlled subsidiaries (full consolidation) - securities of proportionately consolidated joint ventures (joint control). N.B. The net carrying amount of securities in associates and minority investments sold is recorded in account #67560000.","Non recurring disposal" R67800,"Other exceptional expenses","This account records market penalties. Supplier penalties invoiced due to late payment are recorded in the account #66180000 "" Interests on bommercial debt"".","Other expenses" R68111,"Charge/Amort. intangible assets","","Tangible assets - amortisation expenses" R68112,"Charge/Deprec. PP&E - fixed installations","","Tangible assets - amortisation expenses" R68113,"Charge/Deprec. PP&E - rolling stock","","Tangible assets - amortisation expenses" R68120,"Charge/Depreciation of Right of Use assets","This account records the depreciation expense on right of use assets related to operating transport equipment lease contract.","Right of use - amortisation expenses" R68125,"Charge/Impairment of Right of Use assets","This account records the impairment expense on right of use assets related to operating transport equipment lease contract.","Right of use - amortisation expenses" R68130,"Charge/ Prov for impairment of intangible assets","","Tangible assets - impairment expenses" R68131,"Charge/Prov. for impairment of PP&E - fixed installations","","Tangible assets - impairment expenses" R68132,"Charge/Prov. for impairment of PP&E - rolling stock","","Tangible assets - impairment expenses" R68150,"Charge to provisions for other operating risks","This account records charges to provisions for contract terminaison costs. In the balance sheet, the offsetting accounts to be used are accounts #15170100 and #15170200.","Provision for risks and expenses - accrual" R68160,"Charge/Prov for employee benefits","This account records charges to provisions for other employee benefits which are the subject of an actuarial valuation, performed using the projected unit credit method, other than charges to provisions specifically detailed in this glossary. This primarily concerns: - provisions for industrial accident annuities, progressive early retirement, death and disability, social actions, etc. - breach of employment contract compensation. In the balance sheet, the offsetting accounts to be used are accounts #15813300 and #15813400. N.B. 1/ The projected unit credit method consists of allocating benefits granted to employees pro rata to the number of years service rendered. 2/ The liability associated with these benefits is valued on an actuarial basis as they may be settled several years after the employee has rendered the corresponding services. Two types of actuarial assumption underlie the valuation: demographic assumptions (turnover, mortality, rate of salary increase, pension revaluation, etc.) and financial assumptions (discount rate, expected rate of return on plan assets, inflation rate, etc.). Changes in these assumptions from one period to the next can generate actuarial gains or losses to be recorded in finance costs. For further guidance on the different categories of employee benefit, the calculation method and the accounting journals, please refer to the Group standard.","Provision for risks and expenses - accrual" R68180,"Charge / Write-down of trade receivables","This account records charges to provisions for the write-down of trade receivables when these provisions result from an individually test for impairment if there is an indication of non-recovery. In the balance sheet, the offsetting account to be used is account #49120000.","Receivable - impairment expenses" R68190,"Charge / Write-down of other receivables","This account records charges to provisions for the write-down of operating receivables, other than trade receivables and current accounts. In the balance sheet, the offsetting accounts to be used are, depending on the nature of the provisions: - account #49140000 for provisions related to advances and down payements, - account #49150000 for provisions related to receivables on personnel, - account #49620000 for provisions related to asset disposals, -account #49670000 for provisions related to other receivables. N.B. The write-down must be based on an individual assessment (case-by-case) or a statistical approach (reliable empirical analysis based on historical data observed in the mid/long term) of the risk of non-collection of the receivable.","Other receivables - impairment expenses" R68660,"","This account records all charges to provisions on financial instruments other than operating receivables and payables and primarily other charges to provisions and particularly those relating to the impairment of loans to equity investments.","Financial assets - impairment expenses" R68670,"Charge/Prov. foreign exchange losses","This account records charges to provisions for foreign exchange losses covering the risk of a decrease in financial receivables and an increase in financial payables due to a change in exchange rates. N.B. This account must be nil in the IFRS balance sheet: unrealised foreign exchange losses on financial instruments must ultimately be recorded in the #66620000.","Provision for risks and expenses - accrual" R68720,"Charge to accelerated tax depreciation and tax-driven provisions","This account records all charges to tax-driven provisions. N.B. - Tax-driven provisions do not reflect the normal purpose of a provision, they are recognised in application of tax measures in order to benefit from tax advantages. The cancellation of tax-driven provisions in the consolidated accounts generates a timing difference between the accounting value of this provision (nil after elimination) and its tax value (amount of the provision already deducted for tax purposes in the separate accounts of the company concerned), resulting in the recognition of deferred tax.","Tax exemptions - amortisation expenses" R68770,"","","Tangible assets - amortisation expenses" R69100,"Employee profit-sharing","This account records the expense relating to employee profit sharing. the In France, the allocation of part of the company's profits to its employees may take several statutory or contractual forms: - employee profit-sharing is mandatory for all companies with more than 50 employees during at least six months of the period (consecutive or not).it is determined in accordance with a statutory formula. - incentive payments is a non-mandatory form of employee remuneration paid to employees to motivate them to improve the performance of the company. The expense related to this form of allocation is recorded in account #64820000. - the Corporate Savings Plan is a collective savings system providing company employees with a means of participating, with the company's assistance, in the creation of a securities portfolio. Amounts paid are temporarily frozen in return for social security and tax exemptions. The contribution of the company to this savings plan is recorded in account #64710000. N.B. These other forms of remuneration must be covered by a company-wide agreement signed with employee representatives.","Employee benefits" R69400,"Deferred tax","","Income tax" R69500,"Current tax / payable","This account records the additional contributions to the corporate income tax.","Income tax" R69860,"Tax credit under the scope of IAS 12","","Income tax" R70070,"Other income","This account records freight services which consist of revenue from road freight, air, maritime and rail businesses, both national and international, co-contracted and sub-contracted services included. Those services represent the core busines of the company. N.B. 1/ Rebates and discounts Rebate, discounts and allowances uninvoiced or unattributable to a specific sale are to be debited to account #70961000. 2/ Even deducted from the sale incoice, settlement discounts are to be debited to account #66500000. 3/ For revenue recognition please refer to Geodis Group Accounting Manual","Transport & Freight income" R70160,"(Sub) Lease revenue - Included in Finance lease receivable measurement","This account records the lessor's (or sublessor) revenue that qualify for the measurment of afinance lease (cf. variable lease payments…). Scope: lease contracts and sublease contracts signed with an intercompany entity (GEODIS entity only)","Rental income" R70165,"(Sub) Lease revenue - Outside Finance lease receivable measurement","This account records the lessor's (or sublessor) revenue that do not qualify for the measurment of afinance lease (cf. variable lease payments…). Scope: lease contracts and sublease contracts signed with an intercompany entity (GEODIS entity only)","Rental income" R70820,"Rebilled purchases and charges","This account records rebilled costs pertaining to the human ressources function. N.B 1/The rebilling is related to expenses that are recorded in the appropriate profit & loss account based on their nature. 2/The rebilling is ancillary to the main businness.","Other income" R70825,"Rebilled diesel","","Other income" R70840,"Rebilling - Seconded employees","This account records rebilling of personel costs in respect of employee's balance of leaves, dues, etc due to his/her transfer from one group company to another. The ""recipient"" group company records this rebilling in account #64830000","Other income" R70860,"","","Other income" R72000,"Production capitalised - fixed installations","This income account enables internally-generated intangible fixed asset production costs to be capitalised in the balance sheet It therefore groups together expenses that can be capitalised, incurred in respect of work performed by the company in the context of the production of intangible fixed assets for strictly internal use. N.B. 1/ Under IFRS, this account does not meet the definition of income and the corresponding transactions must be recorded as a deduction from the expense accounts concerned. Consequently, this account must be restated in the IFRS package and ultimately reduced to nil. 2/ Only expenditure directly necessary and attributable to the production of an asset may be capitalised. Cf. Group Accounting Manual - Chapter 3 for precisions on capitalizable costs.","Capitalised production" R75100,"Royalties and fees (income)","This account records management lease contract fees. A management lease contract is an arrangement under which the owner of a businnes grants the right to a manager to run his businness, the manager assumes all risks and liabilites in connections therewith.","Other income" R75200,"Management fees (income)","This account records revenues from the Region/Lob management fees invoiced by head of Regions/Lobs entities to all entities of their perimeter. These fees correspond to the recharge of GEODIS Interservices management fees to the finest level into the Group, and fees corresponding to services rendered by Region/LoBs.","Management fees" R75560,"Proceeds from recurring disposals","This account records the selling price of property, plant and equipment included in the operating cycle and sold as part of production tool renewal operations (transportation equipment - e.g. wagons, buses, trucks, etc.). As the disposals are of a recurring nature, the disposal proceeds impact gross profit. N.B. Disposal proceeds from the sale of the following items are therefore excluded: - other property, plant and equipment sold of a more administrative or organisational nature (IT hardware, buildings and improvements, small equipment and tooling) to be recorded in accounts #77522100 (rolling stock) and #77522000 (other tangible fixed assets). - intangible assets to be recorded in account #77518000. In the consolidated income statement, the latter are presented in ""Net proceeds from disposals of assets"".","Recurring disposal" R76200,"Fair value gains and hedging","This account records unrealized foreign exchange gains on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings). N.B. The notion of unrealized foreign exchange gain on financial assets and liabilities is defined above (cf. account #75620000).","Foreign exchange gains or losses on financial transactions" R76300,"Revenue from financial assets","This account records realized foreign exchange gains on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings). N.B. The notion of realized foreign exchange gain on financial assets and liabilities is defined above (cf. account #75610000).","Foreign exchange gains or losses on financial transactions" R76500,"Gains / Loans to equity investments","","Other financial income and expenses" R76610,"Foreign exchange gains on commercial transactions","This account records unrealized foreign exchange gains on commercial transactions and balance sheet items included in working capital requirements (WCR). Unrealized Forex impact is a “picture” at a specific date of the revaluation of position denominated in currencies. It’s, for instance, the potential impact that would be booked if all the trade receivables and payables were paid as of today. N.B. 1/ A foreign exchange gain or loss is the difference arising on the translation of a given number of currency units into another currency at different exchange rates. Foreign exchange gains or losses arising on the settlement of monetary items or the translation of monetary items at a different exchange rate from that used on their initial accounting during the period or in prior year financial statements must be recognised in profit or loss of the period during which they arise. Unrealized FX gains are to be recorded in the P&L. The group policy is to account for each exchange difference in the same indicator than the underlying item.: - foreign exchange gains and losses are recorded in finance costs if the underlying items are financial instruments (excluding operating receivables and payables). - foreign exchange gains and losses are recorded in operating profit or loss if the underlying items are included in WCR (trade receivables, inventories, trade payables, other operating receivables and payables, etc.), 2/ Unrealized foreign exchange gains on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings) are recorded in account #76620000. For further information, please refer to Geodis accounting manual, chapter 2- procedure on foreign exchange.","Foreign exchange gains or losses on commercial transactions" R76820,"Other financial income","This account records the cash discounts obtained.","Other financial income and expenses" R77510,"Proceeds from disposals of intangible assets","This account records proceeds from disposals of software.","Non recurring disposal" R77520,"Proceeds from disposals of PP&E - fixed installations","This account records proceeds from disposals of other tangible fixed assets (excluding rolling stock #77522100 and hardware #77522200).","Non recurring disposal" R77530,"Proceeds from disposals of PP&E - rolling stock","","Non recurring disposal" R77560,"Proceeds from disposals of securities","This account records proceeds from disposals of consolidated securities and concerns: - securities of exclusively controlled subsidiaries (full consolidation) - securities of proportionately consolidated joint ventures (joint control). N.B. Proceeds from disposals of securities in associates and minority investments are recorded in account #77560000.","Non recurring disposal" R77800,"Other exceptional income","This account records damages received. NB: cf. note related to account #77180000.","Other income" R78111,"Reversal/Impairment of intangible assets","","Financial assets - impairment reversal" R78112,"Reversal/Impairment of PP&E - fixed installations","","Tangible assets - impairment reversal" R78113,"Reversal/Impairment of PP&E - rolling stock","","Tangible assets - impairment reversal" R78125,"Reversal/Impairment of Right of Use assets","This account records the reversal of right of use assets impairment related to operating transport equipment lease contract.","Right of use - impairment reversal" R78140,"Reversal of provisions (portion utilised)","This account records the utilized portion of reversals of provisions for losses on contracts following a cash outflow (see Charge in #68152200). N.B. 1/ Please refer to the definition of account #78101000 for precisions regarding the utilized and unutilized portions of a provision reversal. 2/ The unutilized portion of this provision reversal is recorded in #78101500.","Provision for risks and expenses - reversal" R78150,"Reversal/Provisions for other operating risks","This account records the unutilized portion of reversals of provisions for losses on contracts (see Charge in #68152200). N.B. 1/ Please refer to the definition of account #78101000 for precisions regarding the utilized and unutilized portions of a provision reversal. 2/ The utilized portion of this provision reversal is recorded in #78101400.","Provision for risks and expenses - reversal" R78160,"Reversal/Prov for employee benefits","This account records reversals of provisions for post-employment benefits (other than retirement benefits (France), TFR (Italy) and pension plans), which are the subject of an actuarial valuation, performed using the projected unit credit method. If this account is used in the local trial balance to record the change in provisions for employee benefits (without breakdown between its components), it should be balanced in IFRS accounts. In the latter, the variation has to be broken down between cost of services, financial costs, actuarial gains/losses and cash outflows. N.B. If the variation of this provision is a charge, this has to be recorded in account #68152300.","Provision for risks and expenses - reversal" R78180,"Reversal / Write-down of trade receivables","This account records reversals of provisions for the write-down of trade receivables and related accounts, when these provisions resulted from an individually test for impairment. Initially, these provisions are booked in account #68174200.","Receivable - impairment reversal" R78190,"Reversal / Write-down of other receivables","This account records reversals of provisions for the write-down of other operating receivables, recorded on initial recognition in account #68174700.","Other receivables - impairment reversal" R78670,"Reversal/Prov. foreign exchange losses","This account records reversals of provisions for foreign exchange losses covering the risk of a decrease in financial receivables and an increase in financial payables due to a change in exchange rates. N.B. This account must be nil in the IFRS balance sheet: - unrealised foreign exchange losses on financial instruments must ultimately be recorded in account #R66620000. - unrealised foreign exchange losses on commercial transactions must ultimately be recorded in account #65620000.","Provision for risks and expenses - reversal" R78720,"Reversals of tax-driven provisions","This account records reversals of tax-driven provisions.","Tax exemption - reversal" A10900,"Uncalled subscribed capital","Share capital that shareholders have subscribed but that has not yet been called and therefore paid. This is the part of promises of which release will be made later. These promises correspond to the commitment of the shareholders made in the company by-laws (cash contribution or contribution in kind). The offsetting account for this is account #1090000. The paid-in-capital amount is deducted from this account.","Equity" A20100,"Start-up expenses","This heading records incorporation, start-up and/or conversion expenses incurred on the creation of the entity or during its development. Costs primarily include stamp duties, lawyer/notary/reporting accountant fees, organisation and advertising costs, etc. Pursuant to IFRS, such costs may not be capitalised and must be expensed to profit or loss, according to their nature. Ü Where such costs are capitalised in the local accounts, they must be cancelled in the IFRS package, in a specific nature (1RET80).","Intangible fixed assets - gross amount" A20300,"Research & development costs","This account records development costs capitalised in the context of Group research and development projects. The capitalisation of development costs primarily concerns software, internet sites and patents developed internally. As a reminder, once capitalisation phase achieved, gross values have to be reclassified, based on their nature, in the appropriate assets' accounts (e.g. #205 for patents and software). > Please refer to Geodis Accounting Manual for more details on research and development costs capitalisation rules.","Intangible fixed assets - gross amount" A20500,"Concessions/patents/similar rights","This account corresponds to the amount of acquired software and costs incurred during the development phase of the software for internal use. For software developed internally, at the end of the work-in-progress process, related development costs are transferred from account #232 to account #205. Reminder: software included in computer hardware should be booked as a tangible asset in account #2183","Intangible fixed assets - gross amount" A20600,"Leasehold right","This account records amounts paid by a new lessor to a third party, pursuant to the transfer of a lease or commercial entitlement to business assets. In France, leasehold interests are common practice and can take two forms depending on the third party with which the entity performs the transaction: - leasehold interest (entry fee) when the new lessee pays an amount agreed with the former lessee in order to sign a leasehold contract and enter the premises. - key money when the lessee pays an amount agreed with the lessor in order to sign a leasehold contract and enter the premises. The accounting method differs between leasehold interests and key money. IFRS accounting treatments: - leasehold interests are recognised as intangible assets and amortised over the lease term. - key money is considered additional rent: a prepaid expense is recognised in the amount paid and released to profit or loss on a straight-line basis over the lease term. In certain cases, key money may be considered an indefinite life intangible asset (not amortised but tested for impairment) or a finite life intangible asset (amortised).","Intangible fixed assets - gross amount" A20700,"Business Assets","This account records the gross value of purchased goodwill (""fonds commercial""), defined as all identifiable intangible assets of a business. As these elements are not identifiable and separable, they do not meet the criteria of an intangible asset. In the framework of a business combination, purchased goodwill is therefore included in goodwill. Do not confuse purchased goodwill and business assets. 1/ Purchased goodwill is defined in law as all tangible and intangible items involved in the set-up and launch of a commercial activity. The identifiable tangible and intangible items of business assets that may be valued separately in the balance sheet are recognised in assets according to their nature, residual items constitute purchased goodwill. 2/ Leasehold interests are a component of purchased goodwill but are often recorded separately (see #20600000) as generally associated with a specific agreement.","Intangible fixed assets - gross amount" A20800,"Other intangible assets","This account records all other intangible assets not detailed above.","Intangible fixed assets - gross amount" A21100,"Land and land improvement","This account records the gross value of all land (undeveloped land, prepared/improved land, developed land, etc.) owned by the company together with related site development and land preparation costs (e.g. earthwork, land clearance, preparation, creation of green areas, building of roads and car parks, land installations such as reservoirs, platforms, etc.). Usual maintenance of these lands are recorded in charges at P&L.","Tangible fixed assets - gross value" A21300,"Buildings","This account records building located on land owned by the company, irrespective of their use (industrial, administrative, commercial, residential).","Tangible fixed assets - gross value" A21410,"Right of Use - Real estate","","Right of use - gross value" A21420,"Right of Use - Rail equipment","This account records the gross value of leased assets (right of use) from operating rail equipment lease contracts. Only leased contracts with a duration of more than 12 months should be registred in this account. Dismantling and repairing costs are included in the right of use value with a counterpart in provision for risks (#15100000). N.B. Right of use from non operating transport equipment such as commercial vehicles are booked appart, in a dedicated account.","Right of use - gross value" A21430,"Right of Use - Road equipment","This account records the gross value of leased assets (right of use) from operating transport equipment lease contracts (trucks, tractors, trailers, semi-articulated trucks, tank, less than 3T5 operating vehicles, etc.). Only leased contracts with a duration of more than 12 months should be registred in this account. Dismantling and repairing costs are included in the right of use value with a counterpart in provision for risks (#15100000). N.B. Right of use from non operating transport equipment such as commercial vehicles are booked appart, in a dedicated account.","Right of use - gross value" A21440,"Right of Use - Tools and other equipments","","Right of use - gross value" A21500,"Equipment and tools ","This account records all technical installations.","Tangible fixed assets - gross value" A21570,"Computer hardware","This account records IT hardware, including inseparable software, i.e. software for which the price cannot be separated from the underlying hardware.","Tangible fixed assets - gross value" A21700,"Road transport equipment","This account records road transportation equipment (excluding trailers and semi-articulated trucks, containers and swap bodies)","Tangible fixed assets - gross value" A21750,"Railway transport equipment","This account records rail transportation and related equipment used in the operating cycle. Are also included in this account the dismantling and restoration costs, in particular those relating to asbestos removal costs for rolling stock.","Tangible fixed assets - gross value" A21800,"Other tangible assets","This account records the costs related to general facilities, fixtures and various facilities on building rented.","Tangible fixed assets - gross value" A23100,"Tangible assets in progress","This account records buildings and their layout in the course of acquisition or in progress.","Fixed assets in progress" A23200,"Intangible assets in progress","This account recorded intangible assets in the course of acquisition or production.","Fixed assets in progress" A23700,"Advances and down payments on intangible assets","This account records payments on account paid to third parties in respect of the acquisition or production of intangible assets. N.B. During the financial period, payments on account may be recorded in ""Advance payments to suppliers"" (#4094). However, at the end of the period, payments on account concerning intangible assets must be transferred to this account.","Fixed assets down payments" A23800,"Advances and down payments on tangible assets","This account records payments on account paid to third parties in respect of the acquisition or production of property, plant and equipment. During the financial period, payments on account may be recorded in ""Advance payments to suppliers"" (#4094). However, at the end of the period, payments on account concerning property, plant and equipment must be transferred to this account.","Fixed assets down payments" A24200,"Finance lease receivables - non current","This account is used when GEODIS, as a lessor, rent an asset under finance lease contract. This situation could happened when GEODIS sublease this asset under back to back conditions (ie. conditions applied to the subleasing contrat are similar or quit the same as the original ones, whose GEODIS act as a lessee). This account records the non current portion of the present value of future rental payments (due date of more than 12 months).","Finance lease receivables" A24210,"Finance lease receivables - current","This account is used when GEODIS, as a lessor, rent an asset under finance lease contract. This situation could happened when GEODIS sublease this asset under back to back conditions (ie. conditions applied to the subleasing contrat are similar or quit the same as the original ones, whose GEODIS act as a lessee). This account records the current portion of the present value of future rental payments (due date of more than 12 months).","Finance lease receivables" A24220,"Accrued interests on finance lease receivables","This account records accrued interest calculated on finance lease receivables.","Finance lease receivables" A26100,"Equity security","This account records the gross value of all shares in companies in which the entity holds an equity investment, irrespective of whether such companies are subsidiaries or not.","Financial assets - gross value" A26710,"Receivables related to investment shares- Portion > 1 year","This account records loans and financial receivables to equity investments falling due within more than 12 months and primarily concerns loans granted by an entity to companies in which it holds an investment.","Financial assets - gross value" A26720,"Receivables related to investment shares- Portion < 1 year","This account records the portion of loans to equity investments falling due within 12 months of the balance sheet date.","Financial assets - gross value" A26780,"Accrued interest on receivables and loans","This account records accrued interest on loans to equity investments and other participative loans. Accrued interets correspond to financial fees owed but not paid (whether they are due and not paid or not yet due).","Financial assets - gross value" A27500,"Bonds and deposits> 1 year","This account records sums paid to non group third parties in the form of deposits or guarantee, which are unavailable until a suspensive condition has been met (example: rent paid in advance as a guarantee), with a maturity of more than 12 months but less than 5 years. N.B. from recipient standpoint, deposits and guarantees received must be recorded in liabilities in accounts #16520000 (non-current portion).","Other financial assets - gross value" A27510,"Bonds and deposits < 1 year","This account records sums paid to non group third parties in the form of deposits or guarantee, which are unavailable until a suspensive condition has been met (example: rent paid in advance as a guarantee), with a maturity of 12 months or less. N.B. from recipient standpoint, deposits and guarantees received must be recorded in liabilities in accounts #16510000 (current portion).","Other financial assets - gross value" A27700,"Pension assets","This accounts includes 2 kinds of pension assets: 1) Certain defined benefit pension plans are financed by plan assets. On the annual actuarial valuation of these employee benefits, the present value of the company's obligation to employees is compared with the fair value of plan assets. > A positive difference corresponds to a provision: the plan has a funding shortfall at the balance sheet date. > A negative difference corresponds to a surplus: the plan potentially has a funding surplus and an asset may be recognised in the amount of the available economic benefit (i.e. the portion of the current surplus recognised that may be recovered in the future), either in the form of future repayment or a decrease in future contributions. 2) the right to reimbursements When it is fairly certain that a third party will reimburse some of all of the expenditure required to settle a defined benefit obligation, this right of reimbursement must be recognised as a seperate asset which shall be measured at fair value.","Pension assets" A27800,"Loans, security & other receivables- Portion > 1 year","This account records loans granted with a maturing in more than 12 months but less than 5 years. It includes loans granted to employees.","Other financial assets - gross value" A27810,"Loans, security & other receivables (current)","This account records loans granted falling due within less than 12 months.","Other financial assets - gross value" A27820,"Interests on loans & other receivables","This account records accrued interest on loans and other financial receivables.","Other financial assets - gross value" A28010,"Amortization Start-up expenses","This account records cumulative amortisation and impairment of preliminary expenses.","Intangible fixed assets - cumulative amortisation" A28030,"Amortization Dep R&D","This account records cumulative amortisation and impairment of capitalised development costs.","Intangible fixed assets - cumulative amortisation" A28050,"Amortization concessions/patents/ similar rights","This account records cumulative amortisation of software.","Intangible fixed assets - cumulative amortisation" A28060,"Amortization Leasehold right","This account records cumulative amortisation of leasehold rights.","Intangible fixed assets - cumulative amortisation" A28070,"Amortization Business Assets","This account records cumulative amortisation of business goodwill.","Intangible fixed assets - cumulative amortisation" A28080,"Amortization other intangible assets","This account records cumulative amortisation of other intangible assets","Intangible fixed assets - cumulative amortisation" A28110,"Dep. land & Land improvement","This account records cumulative depreciation of land development expenses. N.B. Land is an indefinite life asset and is not depreciable. It may however be subject to impairment. Only constructions built on land are considered to have a finite life and must be depreciated over their useful life.","Tangible fixed assets - cumulative amortisation" A28130,"Dep. buildings","This account records cumulative depreciation of land improvements of non-freehold.","Tangible fixed assets - cumulative amortisation" A28141,"Depreciation of Right of Use assets - Real estate","","Right of use - cumulative amortisation" A28142,"Depreciation of Right of Use assets - Rail equipment","This account records cumulative depreciation of rail equipment lease contracts right of use assets.","Right of use - cumulative amortisation" A28143,"Depreciation of Right of Use assets - Road equipment","This account records cumulative depreciation of operating transport equipment lease contracts right of use assets (trucks, tractors, trailers, semi-articulated trucks, tank, less than 3T5 operating vehicles, etc.).","Right of use - cumulative amortisation" A28144,"Depreciation of Right of Use assets - Tools and other equipments","This account records cumulative depreciation of non operating transport equipment lease contracts right of use assets (commercial vehicles, company vehicles, etc.).","Right of use - cumulative amortisation" A28144,"Depreciation of Right of Use assets - Tools and other equipments","","Right of use - cumulative amortisation" A28150,"Dep. Plant & Technical Equipment","This account records cumulative depreciation of technical installations and plant and tooling (handling, surveillance equipment, etc.), set on land owned by the company.","Tangible fixed assets - cumulative amortisation" A28157,"Amt computer hardware","This account records cumulative depreciation of IT hardware, including inseparable software, i.e. software for which the price cannot be separated from the underlying hardware.","Tangible fixed assets - cumulative amortisation" A28170,"Dep. road transport equipment","This account records cumulative depreciation of road transportation equipment (excluding trailers and semi-articulated trucks, containers and swap bodies).","Tangible fixed assets - cumulative amortisation" A28175,"Dep. railway transport equipment","This account records cumulative depreciation of rail transportation equipment. N.B. SNCF Group has adopted useful lives of between 5 and 30 years for rolling stock, depending on the asset category. Please refer to the PP&E categories identified within the Group and the applicable useful lives and depreciation methods.","Tangible fixed assets - cumulative amortisation" A28180,"Dep. other tangible assets","This account records cumulative depreciation of general facilities, fixtures and various facilities on building rented.","Tangible fixed assets - cumulative amortisation" A29050,"Impairment concessions/patents/similar rights/software","This account records cumulative amortisation of software.","Intangible fixed assets - cumulative impairment" A29060,"Impairment Dep Leasehold","This account records cumulative impairment of leasehold rights.","Intangible fixed assets - cumulative impairment" A29070,"Impairment Business Assets","This account records impairment (charges net of reversals) of purchased goodwill.","Intangible fixed assets - cumulative impairment" A29080,"Impairment other intangible assets","This account records impairment (charges net of reversals) of other intangible assets not listed yet in thee above accounts","Intangible fixed assets - cumulative impairment" A29110,"Impairment Land and land improvement","This account records impairment (charges net of reversals) of land and land development expenses.","Tangible fixed assets - cumulative impairment" A29130,"Impairment Buildings","This account records impairment (charges net of reversals) of buildings.","Tangible fixed assets - cumulative impairment" A29141," Impairment of Right of Use assets - Real estate","This account records cumulative impairment of real estate lease contracts right of use assets (building and land).","Right of use - cumulative impairment" A29142,"Impairment of Right of Use assets - Rail equipment","This account records cumulative impairment of rail equipment lease contracts right of use assets.","Right of use - cumulative impairment" A29143,"Impairment of Right of Use assets - Road equipment","This account records cumulative impairment of operating transport equipment lease contracts right of use assets (trucks, tractors, trailers, semi-articulated trucks, tank, less than 3T5 operating vehicles, etc.).","Right of use - cumulative impairment" A29144,"Impairment of Right of Use assets - Tools and other equipment","This account records cumulative impairment of non operating transport equipment lease contracts right of use assets (commercial vehicles, company vehicles, etc.).","Right of use - cumulative impairment" A29150,"Impairment Plant & Tech.Equipment","This account records impairment (charges net of reversals) of industrial and technical plant.","Tangible fixed assets - cumulative impairment" A29157,"Dep computer hardware","This account records impairment (charges net of reversals) of IT hardware.","Tangible fixed assets - cumulative impairment" A29170,"Impairment road transport equipment","This account records impairment (charges net of reversals) of road transportation equipment.","Tangible fixed assets - cumulative impairment" A29175,"Impairment railway transport equipment","This account records impairment (charges net of reversals) of rail equipment.","Tangible fixed assets - cumulative impairment" A29180,"Impairment other tangible assets","This account record cumulative impairment of Geo-tracking boxes.","Tangible fixed assets - cumulative impairment" A29310,"Impairment tangible assets in progress","This account records impairment (charges net of reversals) of tangible assets in progress.","Tangible fixed assets in progress - cumulative impairment" A29320,"Impairment intangible assets in progress","This account records impairment (charges net of reversals) of intangible assets in progress.","Intangible fixed assets in progress - cumulative impairment" A29370,"Impairment advances and down payments on intangible assets","This account records impairment (charges net of reversals) of payments on account for intangible assets.","Fixed assets down payments - cumulative impairment" A29380,"Impairment advances and down payments on tangible assets","This account records impairment (charges net of reversals) of payments on account for PP&E.","Fixed assets down payments - cumulative impairment" A29420,"Impairment of finance lease receivables - non curent","This account records the non current portion of cumulative impairment of finance lease receivables.","Right of use - cumulative impairment" A29421,"Impairment of finance lease receivables - current","This account records the current portion of cumulative impairment of finance lease receivables.","Right of use - cumulative impairment" A29610,"Impairment of equity security","This account records impairment (charges net of reversals) of equity investments (consolidated and non-consolidated securities). Provisions for negative net equity are recorded in liabilities as provisions for financial risks. 2/ Impairment of shares in equity associates are recorded in a separate line of the income statement, Share of profits of associates (#R80100).","Financial assets - cumulative impairment" A29670,"Impairment receivables related to investment shares > 1 year","This account records impairment (charges net of reversals) of loans to equity investments and particularly loans granted with a repayment maturity of more than 12 months.","Financial assets - cumulative impairment" A29680,"Impairment receivables related to investment shares < 1 year","This account records impairment (charges net of reversals) of loans to equity investments and particularly loans granted with a repayment maturity of 12 months or less.","Financial assets - cumulative impairment" A29750,"Prov./imp. - bonds and deposits > 1 year","This account records impairment (charges net of reversals) of deposits and guarantees with a repayment maturity of more than 12 months.","Other financial assets - cumulative impairment" A29751,"Prov./imp. - bonds and deposits < 1 year","This account records impairment (charges net of reversals) of sums paid to non group third parties in the form of deposits or guarantee with a repayment maturity of 12 months or less.","Other financial assets - cumulative impairment" A29780,"Impairment loans, security & other receivables > 1 year","This account records impairment (charges net of reversals) of loans, deposits and other financial receivables with a maturity of more than 12 months. N.B. The impairment of loans to equity investments is recorded in account #A29670.","Other financial assets - cumulative impairment" A29790,"Impairment loans, security & other receivables < 1 year","This account records impairment (charges net of reversals) of loans, deposits and other financial receivables with a maturity of 12 months or less. N.B. The impairment of loans to equity investments is recorded in account 29671000.","Other financial assets - cumulative impairment" A31000,"Stock of raw materials and other consumables","This account records inventories of raw materials, relating to rolling stock and fixed installation, to be included in the composition of the manufactured product .","Inventory - gross value" A37000,"Stock of goods","This account records purchased inventory that will not be used in the production cycle but resold in its current condition. E.g: fuel purchased by a group entity acting as a central purchasing organization, new or used forklifts sold to customer, N.B. Materials and parts recovered from scrapped PP&E can only be reclassified in inventories of goods purchased for resale if they are intended for resale. They remain classified in PP&E if they are held for reuse in other assets.","Inventory - gross value" A39100,"Stock write-off of raw materials and other consumables","This account records write-downs (charges net of reversals) of raw materials and supplies inventories which are recorded in account #31000000.","Inventory - cumulative impairment" A39700,"Stock write-off of goods","This account records write-downs (charges net of reversals) of inventories of goods purchased for resale which are recorded in account #37000000.","Inventory - cumulative impairment" A40910,"Trade payables : advance payments","This account records advances and payments on account on orders related to purchases. It mainly concerns: - Advance payments to suppliers for service not yet rendered. Advance payment is required by the supplier in order to validate the order placed. - Payments accounted for as advance payments although the service has been provided Note that transactions related to payment on behalf of customers (i.e. customs duties) are recorded in different account.","Other payments on account" A41000,"Trade receivables and other accounts","This account records trade receivables and related accounts (notes presented for collection, etc.) recognised through revenue. These receivables concern all the sales invoiced to customers except for sales invoiced to : -domestic ""confreres""/correspondents(#46711000) -international ""confreres""/correspondents (#4120000) -agents (#41130000)","Receivables" A41600,"Doubtful client accounts","This account records douftful trade receivables (except agents and Group customes) which are trade receivables which are not disputed but whose recovery has become uncertain following an event justified by an external legal or contractual document (example: insolvency proceedings, judicial proceedings, the customer going into administration, liquidation of the customer). This analysis is performed on each receivable, customer by customer. The ageing of the receivable by itself does not justify the receivable being accounted as a “doubtful customer receivable”. As a reminder, on initial recognition, if the entity does not expect to collect the full amount of income relating to the service rendered, the income must only be recognised in the amount considered collectible. > For additional information on doutful receivables and the related accounting treatment, please refer to GEODIS Accounting Manual","Receivables" A41800,"Customers - invoices to be issued","Unbilled revenue corresponds to accrued income and related to revenue and receivables of the period, for which invoices have not yet been issued. This accounts is in relation with trade receivables as described under #41110000.","Receivables" A42000,"Staff & social organism receivables","This account reports net wages to be paid to employees at the end of the period but which could not be paid.","Employee related receivables" A44000,"Tax receivables- excluding income tax","This account records the input VAT on intracommunity acquisitions under the reverse charge mechanism. This mechanism is triggered by the purchase of goods or services from suppliers in other EU countries.","Tax payables and receivables" A44100,"Deferred tax receivables - assets","This account records deferred tax assets (DTA) recognised to erase any distortions that may exist between the accounting and tax treatment of a transaction. In the year of recognition, this distortion contributes to increasing the taxable accounting income (expense not deductible in Y), while in the future it will generate a tax savings (deduction from taxable income). Deferred tax assets are amounts of income taxes recoverable in future periods in respect of: a) deductible temporary differences, b) the carry forward of unused tax losses (loss carry-forwards), and c) the carry forward of unused tax credits. Temporary differences are differences between the carrying amount of an asset or liability in the balance sheet and its tax base. N.B. 1/ The tax base of an asset is the amount that will be deductible for tax purposes against any taxable profits when the entity recovers the carrying amount of the asset, either through sale or utilisation. 2/ Whether they are the result of deductible temporary differences or tax losses carried forward, deferred tax assets may only be recognised if their recovery is considered highly probable: - on reversal, deductible temporary differences will be offset against deferred tax liabilities reversing at the same time, this necessitates the monitoring of the DTA reversal schedule, - tax losses carried forward will be offset against future taxable profits, this necessitates the preparation and monitoring of a medium/long-term business plan. Where the recovery of DTA recognised previously is called into question, they must be written-down to the amount of deferred tax liabilities (DTL).","Tax payables and receivables" A44400,"Income tax receivables","This account records the receivable on the State in respect of advance income tax payments made during the period, which will be offset against the income tax liability calculated at the period-end. N.B.This account is only to be used by subsidiaries not consolidated for tax purposes and tax consolidation group heads, with the parent company being solely liable towards the French tax authorities. The Subsidiaries consolidated for tax purposes must use the tax goup consolidation current account (#45120000).","Tax payables and receivables" A44500,"Investments grants to receive","This account records investment grants receivable from the State or Territorial authorities, to finance certain assets. For further guidance on accounting journals for investment grants please refer to the appended form.","Tax payables and receivables" A44570,"VAT on tangible and intangible assets","This account records input VAT on fixed asset purchase invoices including fixed asset supplier purchase invoice accruals.","Tax payables and receivables" A46040,"Payables agents","This account records trade receivables related to commissions. This revenue covers services supplied by an foward agent/ freight fowarder acting on the behalf and in the name of its customer. An agent is an intermediate which acts ont the behalf of its customer. These intermediates are responsible for the organisation of transportation at departure and at arrival, performs an intermediary service or introduces the subcontractor and its customer. The agent takes in charge all the administrative, customs, technical and commercial formalities related to shipping and merchandise provision to the client. For this, the agent receives remuneration in the form of a net largely predetermined commission and charges back the disbursements paid on the customer's behalf identically (i.e. without any profit margin). Please refer to Geodis Accounting Manual for the distinction between relationships agent/, especially for the methods of revenue recognition.","Receivables" A46200,"Receivables / disposal of intangible assets","This account records amounts receivable on disposals of intangible assets to group companies. It represents the portion of the disposal price, excluding taxes, not received at the balance sheet date.","Other receivables & payables" A46210,"Receivables / disposal of tangible assets","This account records amounts receivable on disposals of tangible fixed assets to group companies. It represents the portion of the disposal price, excluding taxes, not received at the balance sheet date.","Other receivables & payables" A46400,"Receivables / disposal of securities","This account records amounts intercompany receivable on disposals of all types of equity investment (including investments in associates) . It represents the portion of the disposal price, excluding taxes, not received at the balance sheet date.","Other receivables & payables" A46700,"Other receivables","This account records operating grants receivable from the State or Territorial authorities. Operating grants are grants related to income i.e. grants other than those related to assets. They are generally granted to the company by the State or public authorities to enable it to offset an operating loss (insufficient income) or bear certain operating expenses. Public grants must be recognised in income on a systematic basis over the periods during which the entity expenses the related costs which the grants are intended to offset according to the income and expense matching principle. 3/ Remuneration received by the OAs under management agreements is not treated as an operating grant but recognised in revenue.","Tax payables and receivables" A46875,"Dividends to receive","This account records dividends receivable from subsidiaries and other companies in which the entity holds an investment. N.B. 1/ Legally, the term ""dividend"" designates the portion of a company's profits distributed to each shareholder, decided by shareholders' meeting. 2/ Once the shareholder's meeting has been held and the distribution decided, the dividend must be recognised as accrued income. It is neither the Board of Directors' proposal nor the receipt of the dividend which triggers the recognition of income.","Other receivables & payables" A47320,"Derivatives on interest and exchange rates - current assets (unmatured accrued interests)","This account records accrued interest receivable on asset derivative instruments.","Derivative intruments" A47600,"Unrealized foreign exchange loss","At the balance sheet date, trade receivables denominated in foreign currencies are translated and recognised in the national currency based on the closing exchange rate. An unrealised foreign currency loss is recognised to match the credit to the underlying asset account. This account records the ""mirror"" entry to the provision for unrealised foreign currency losses (#15150100) recognised in profit or loss (#686) due to an unfavourable movement in the foreign exchange rate at the balance sheet date).","Other receivables & payables" A48100,"Borrowings ' issue expenses","This account records loan issue costs, net of amortisation calculated over the expected term of the loan.","Financial assets - gross value" A48600,"Prepaid expenses","In the case of a lease with a rent-free period, the cost arising from the latter is spread over the lease term. This account records the accrued income resulting from this spreading, in the case of a group lease.","Receivables" A49000,"Write-off advances and down payment paid","This account records write-downs (charges and reversals) recognised on down payments (#419) which present a risk of non-recollection at the balance sheet date. The risk must be analysed on individual basis.","Other payments on account - cumulatives impairment" A49100,"Provision for trade receivables and other accounts ","This account records write-downs (charges and reversals) recognised on trade receivables which present a risk of non-recollection at the balance sheet date. The account receivable must be individually tested for impairment if there is an “indication of non-recovery”. The risk must be analysed on a case-by-case and include overdue and non oervdue trade receivables. > For more information on ""indication of non-recovery"", please refer to GEODIS Accounting Manual Impairment is estimated by the management based on an indication of non-recovery.","Receivables - cumulative impairment" A49160,"Provision for doubtful debtors","This account records write-downs (charges and reversals) recognised on doubtful and disputed trade receivables. A trade receivable must be classified as a “doubtful receivable” when the recoverability of the receivable is threatened by an established fact which is substantiated by external material evidence (document of a legal or contractual nature). This analysis is performed on each receivable, customer by customer. The ageing of the receivable by itself does not justify the receivable being accounted as a “doubtful customer receivable”. All doubtful customer receivables are impaired for 100% on a net of tax basis.","Receivables - cumulative impairment" A49200,"Dep trades on wages & salaries","This account records write-downs (charges and reversals) on amounts receivable from employees (#42) which present a risk on non-recollection at the balance sheet date. The risk must be analysed on individual basis.","Staff receivables - cumulative impairment" A49510,"Write-off current accounts","This account records write-downs (charges and reversals) recognised on current accounts related to group companies. This write-down must be recognised then and only then it exists an objective evidence that a loss has been incurred at the balance sheet date (in particular a risk of non-collection).","Current accounts - cumulative impairment" A49602,"","","Other receivables - cumulative impairment" A49620,"Dep. of receivables / disposal of assets","This account records write-downs (charges and reversals) on amounts receivable on disposals of fixed assets.","Receivables - cumulative impairment" A49700,"Write-off of other receivables and accrued interests","This account records write-downs (charges and reversals) on operating receivables other than those arleady listed above.","Other receivables - cumulative impairment" A50100,"","This account records: -the payment of hedging costs whose recognition as financial expenses can be spread over hedging term or deferred until the realization of the hedged item (sale, purchase or payment) -the fluctuation of the financial instrument (gain or loss) due to the realization of the hedged item before the derivative instrument scheduled maturity. -forward premiums (interets differential between the spot rate and the foward rate) whose recognition in the P&L (account # ) can be spread over hedging term or deferred until the realization of the hedged item (sale, purchase or payment)","Cash" A51000,"Cash","This account records payments received from customers by cheques and credit cards not cashed yet. The entry clears the trade receivable account. Once the bank account is credited, the payment by cheque or credit card is reallocated to the bank account.","Cash" A51800,"Accrued interest not outstanding on cash","This account records accrued interest on marketable securities. N.B. 1/ Accrued interest represents part of interest earned but not yet due. 2/ This interest is recognised through income recognised in year Y, even if the interest falls due in year Y+1.","Cash" A600I,"Non current assets and assets of disposal groups classified as held for sale","This account records the amount of assets relating to a group of current and non-current assets held for sale and/or a discontinued operation falling within the scope of IFRS5. Non-current assets held for sale must be presented on a separate line in the consolidated balance sheet.","Assets held for sale - IFRS 5" P10100,"Share Capital","Share capital that shareholders have subscribed and that has been called and not yet paid.","Equity" P10400,"Share premiums","Additional paid-in capital is equivalent to the contributions of company shareholders not allocated to share capital. Share premiums recognized during a capital increase by the issue of new shares or partnership shares: it is equal to the difference between the issuing price of a share or partnership share and its nominal value in excess of the issuing price of the new shares issued compared to their nominal value.","Equity" P10500,"Difference on revaluation & regulated reserves","This account records revaluation reserves recognized in the French company statutory accounts on free or tax regulated revaluations of PP&E and financial assets (generally non-depreciable PP&E such as land). Offsetting credit of difference recognized (capital gain) between the present value and the net carrying amount is credited to equity. These revaluation reserves are cancelled out on consolidation, which generates deferred tax assets when the revaluations are taxed by the tax authority. For the valuation of PP&E and intangible assets in the IFRS accounts, the Group has opted for the cost model: the asset is valued at its initial cost less accumulated depreciation and accumulated impairment losses. The alternative revaluation model was not adopted: the fair value replaces the initial cost with an offsetting entry in equity or profit or loss.","Equity" P10600,"Others retained earnings","This account records undistributable reserves by application of the law, company by-laws or other contractual provisions. E.g reserves for own shares.","Equity" P10601,"Legal retained earning","This account records the legal reserve representing the share of net income expressly allocated to this category. Legal reserves come from the allocation of net results as a result of legal obligation in France. The legal reserve cannot be distributed. However, it can be used sometimes to increase share capital.","Equity" P10650,"Other Comprehensive Income – Items that will be reclassified subsequently to P&L","This account records transferrable reserves covering subsequent re-measurements of certain assets and liabilities, among which financial assets and liabilities. These reserves are said to be transferrable since on derecognition of the item, they are reversed in profit or loss for the period concerned. They primarily comprise: - the effective portion of fair value gains and losses on cash flow hedging derivatives to be reversed in profit or loss on unwinding of the hedging transaction, - the change in fair value (unrealized gains or losses) on available-for-sale financial assets measured at fair value through equity, to be reversed in profit or loss on disposal. The ineffective portion of cash flow hedges is immediately recorded in profit or loss. The effective and ineffective portions of fair value hedges are immediately recorded in profit or loss.","Equity" P10660,"Other Comprehensive Income – Items that will not be reclassified subsequently to P&L","This account records the items which are non-recyclable in P&L such as: - actuarial differences related to pensions, - the non-recyclable part related to the other comprehensive income of the associates.","Equity" P13000,"Gross investment grants - Fixtures","This account records investment grants from the State for the financing of fixed installations.","Investment grants" P13200,"Gross investment grants- road & rail equipment","This account records investment grants from the State for the financing of rolling stock (ex: grants for electric trucks).","Investment grants" P13900,"Investment grants accounted in P&L - Fixtures","This account records the portion of investment grants released to profit or loss in line with the depreciation of the corresponding fixed installations.","Investment grants" P13920,"Investment grants accounted in P&L- Road & rail equipment","This account records the portion of investment grants released to profit or loss in line with the depreciation of the corresponding rail and road rolling stock.","Investment grants" P14700,"Exceptional amortization","This account records accelerated depreciation, the Accelerated tax depreciation represents the fraction of the depreciation charge not reflecting the normal purpose of a charge to depreciation (i.e. depreciation of an asset to reflect use and the passage of time). It corresponds to the portion of the depreciation charge recognised solely to benefit from tax advantages. Accelerated tax depreciation arises when tax and accouting rules differ regarding : - the amortization/depreciation period - or the amortization/depreciation base - or the amortization/depreciation method Other tax-driven provisions are recorded in #14200000.","Tax exemptions" P14800,"Other tax regulated provisions","Tax regulated provisions are recorded in the statutory books according to local tax rules (generally with a view of reducing the tax expense), for example accelerated tax depreciation, etc. These provisions only impact statutory accounts. These are ""provisions"" recorded to benefit from tax exemptions rather than for their normal purpose (tax-driven provisions). Accelerated depreciation is recorded in #14500000.","Tax exemptions" P15110,"Lawsuit contingency provision- Portion > 1 year","This account records the non-current portion (payment due dates exceeding 12 months) of provisions for commercial litigation (except for litigation with employees which are accounted for in account #15311000) for which a lawsuit is pending. This litigation can arise with a client, supplier or any other third party. E.g Customer litigation related costs due the non observance of contractual obligations in logistic activity such as goods missing or damaged, gross misconduct of the carrier or civil liability. Provisions for disputes are assessed on an individual risk evaluation basis and must include all the costs of the proceedings (fees of lawyers and experts) when they are directly connected to the dispute and reliably estimated. The provision is recognized as a liability as soon as the triggering event of the dispute has occurred and it is probable that an indemnity will be paid. > For more details, please see the Group Accounting Manual.","Provision for risks and expenses" P15111,"Lawsuit contingency provision - current portion","This account records the current portion (payment due dates equal to or less than 12 months) of provisions for commercial litigation (except litigation with employees which are accounted for in account #15312000).","Provision for risks and expenses" P15120,"Product warranty provision- Portion > 1 year","Non current portion of provisions for warranty. This mainly concerns expenses in relation with legal or contractual guarantees given in the framework of services or construction contracts. The provision amount is generally determined on a statistical basis by taking into account the expenses historically spent for such subjects. These provisions are recorded once the services or the construction is achieved.","Provision for risks and expenses" P15121,"Product warranty provision - current portion","Current portion of provisions for warranty as described above.","Provision for risks and expenses" P15125,"Provisions for contract terminaison costs - current","This account records the risk of non renewal of the main logistics contracts (essentially Geodis). These contracts require the use of specific and dedicated technical and human resources such that, in the event of non renewal, the latter could not be reused or reallocated to other contracts. At the balance sheet date, the company is able to estimate the costs of withdrawal it will have to bear at the term of the contract. The inevitable cash outflow without consideration justifies the recognition of a provision for onerous contracts. Only the costs directly related to the non renewal of the contract that do not generate future economic benefits can be provisioned.","Provision for risks and expenses" P15126,"Provisions for contract termination costs","Current portion of provisions for contract terminaison costs as described above.","Provision for risks and expenses" P15130,"Environment risks provision - Portion > 1 year","Non cuurent protion of provisions for environmental risks. This account records provisions for environmental risks. The main provisions concerned are: - provisions for compliance costs that cannot be capitalized, - provisions for gradual obsolescence other than provisions for overhauls of sites and production plants, - provisions for decontamination of the sites owned by the Group when a current décontamination obligation exists. These obligations generally result from a lagal obligation. N.B.The release of a regulation is not of itself sufficient to determine an obligation triggering event since the company still has time to initiate corrective measures to modify and adapt its operating method.","Provision for risks and expenses" P15131,"Environment risks provision- Current portion","Current portion of provisions for environmental risks as described above.","Provision for risks and expenses" P15140,"Provision for risks on subsidiaries - Portion > 1 year","Non current portion of provisions for susidiaries'negative net equity. This account records provisions for negative net equity of companies in which the group holds an investment, regardless of the type of control exercised (subsidiaries, joint ventures, associates and non-consolidated shares). It is recognized when the net equity of an entity in which an investment is held becomes negative (the shares will have been fully impaired beforehand, and where applicable the current accounts and other loans to these investments). This provision reflects the risk that the shareholder might have to assume the liabilities of the entity in the event of an extended default. 1/ This provision is by nature non current. Current portion of this provision must be justified. No provision can be recognized if, based on an in-depth and documented analysis, the deterioration of the subsidiary's net worth is deemed temporary and can be absorbed the following year. 2/ In the case of subsidiaries (exclusive control), this provision is eliminated on consolidation. 3/ In the case of equity-accounted associates, the corresponding charge will be included in the calculation of the share of net income recognized in the income statement.","Provision for risks and expenses" P15141,"Provision for risks on subsidiaries- Current portion","Current portion of provisions for losses in subsidiaries as described above.","Provision for risks and expenses" P15150,"Provision for unrealized foreign currency losses","This accounts records the provision for unrealized foreign currency losses concerning trade transactions. At the balance sheet date, receivables and payables denominated in foreign currencies are translated and recognised in the national currency based on the closing exchange rate.. This account records provisions for foreign exchange losses (unrealized) recognized in profit or loss at the period-end, to reflect the decrease in value of a receivable or the increase in value of a liability due to an unfavorable exchange rate fluctuation.","Provision for risks and expenses" P15155,"Provisions for damages and missings - > 1 year","This account records the non current portion of provisions for damages and missings. In the framework of a contract between a customer and a service provider acting as freight forwarder, the latter has an obligation of result both legal (legal status of freight forwarder) and contractual. Then, the freight forwarder bears the losses related to damages and missings resulting from the transportation of the merchandises of which the customer is the owner. The damages correspond to merchandises deteriorated or destroyed during the transportation. The missings correspond to the complete or partial disappearance of the merchandises (for all reasons except theft). These provisions are registered in liabilities with counterpart an expense account. This account includes provision for risks related to inventory losses. Outcome are recorded in a subaccount of #616 ""Losses and damages costs"". > Please refer to Geodis Accounting Manual for the scope and the calculation methods of this provision.","Provision for risks and expenses" P15156,"Provisions for damages and missings - current portion","Current portion of provisions for losses and damages as described above.","Provision for risks and expenses" P15160,"Provisions for losses on contracts - Portion > 1 year","A provision for onerous contracts is recognized when, at the period-end, the forecast business plan reveals that all the costs necessary to fulfill the contract will exceed the revenue expected from the contract. This provision corresponds to all the unavoidable costs directly incurred by the entity to extinguish the contractual litigation vis-à-vis the third party. These provisions can take several forms: - provision for losses to completion equal to the negative gross margin on completion for a construction contract falling under IAS 11, - compensation or penalty when the entity wishes to withdraw in advance from its contractual obligations and thus is bound to pay its co-contracting parties compensation equal to, for example, the residual value of its initial commitment. Future unavoidable costs to be provided in relation to an onerous contract are not to be confused with future operating losses the recognition of which is prohibited under IAS 37. Future operating losses do not generally meet the liability definition since they are not a present contractual obligation vis-à-vis a third party. (e.g. structurally loss-making activity, costs of below capacity utilization over the following year due to a drop in orders or post-closing event, additional costs related to the start-up of a new activity, etc.).","Provision for risks and expenses" P15161,"Provisions for losses on contracts - current portion","Current portion of provisions for losses on contracts as described above.","Provision for risks and expenses" P15165,"Provisions for vacant surfaces - > 1 year","Non current portion of provision for vacant surfaces. This account records provisions recognized for the permanent inoccupation of premises, previously made available to the company in connection with a lease. As the company is contractually committed over the term of the lease, it is bound to bear the rental expenses until expiration of the lease (except early termination clause) without equivalent counterpart expected from the lease. This a specific case of onerous contract. > Please refer to Geodis Accounting Manual for the scope and the calculation methods of this provision.","Provision for risks and expenses" P15166,"Provisions for vacant surfaces current portion","Current portion of provisions for vacant surfaces as described above.","Provision for risks and expenses" P15170,"Provision for social risks - Portion > 1 year","This account records the non-current portion (payment due dates exceeding 12 months) of provisions covering verification procedures carried out by social security collectors. At the period-end, these verifications have either been subject to a notified reassessment or remain pending with the strong probability of an adjustment the entity has neither the intention nor the possibility of contesting. N.B. The fines and penalties related to surcharges (non payment of contributions on the due date) and late payment (quarterly rate due following expiration of the deadlines as of the payment date) must also be included in the provision calculation.","Provision for risks and expenses" P15171,"Provision for social risks- Current portion","Current portion of provisions for social liabilities as described above.","Provision for risks and expenses" P15180,"Provision for tax risks - Portion > 1 year","Current portion of provisions for tax liabilities as described above.","Provision for risks and expenses" P15181,"Provision for tax risks - Current portion","This account records the non-current portion (payment due dates exceeding 12 months) of provisions for: operating taxes and duties falling within the scope of IAS 37 (payroll tax, property taxes, , tax on company cars, other taxes and duties other than income tax, etc.). A provision for tax liabilities can only be recorded if the three recognition criteria defined by IAS 37 have all been satisfied: - existence of a present legal (legal, regulatory, contractual) or constructive obligation as a result of a past event, - existence of a probable outflow of resources with no consideration for the entity, - a sufficiently reliable estimate of the expenses to be incurred to settle the obligation. N.B.: If the total and due date of the amount to be paid is virtually certain, the liability to be recognised is an accrued expense (other external charges in gross profit) and not a provision. uncertain tax treatments falling within the scope of IAS 12 Income taxes. An income tax risk is defined as an uncertainty surrounding a tax position adopted by the entity that could be challenged by the tax authorities. This risk should be assessed according to the following methods: - the unit of account to be used is determined according to the tax risk either collectively (by tax entity, jurisdiction, group) or for each risk taken individually, - the risk of detection by the tax authorities must be equal to 100%, - the provision amount to be recognised is the most likely amount payable by the entity, - tax risks should be reassessed at each closing while taking into account any changes in facts and circumstances regarding the tax risks during the period (case law, laws or regulations, tax guidance). The accounting treatment of fines and penalties relating to surcharges and late payment interest follows that of the tax to which they relate: _ in the income tax heading if they relate to income tax, _ in all other cases, penalties are recognised in Gross profit/(loss) and interest is recognised in Finance cost.","Provision for risks and expenses" P15190,"Provision for self-insurer - Portion > 1 year","Non current portion of provisions for self-insurer. This account records provisions used to hedge the risk related to the company's operating cycle (e.g. current ""structural"" damage to operating equipment and installations) not covered by an insurance company (total absence of coverage or amount of the damage less than or equal to the deductible). When a company insures itself, it manages the resolution of damages that it incurs or that it generates for third parties and thus it is fully responsible for the financial consequences of risks not covered by insurance policies. These provisions have to be distinguished from provisions for damages and missings.","Provision for risks and expenses" P15191,"Provision for self- insurer- Current portion","Current portion of provisions for self-insurer as described above.","Provision for risks and expenses" P15300,"Provision for retirement indemnities - Portion > 1 year","This account records the non-current portion of the provision for retirement indemnities (France perimeter, only). This account has to be used only for the retirement indemnities as defined by the French law. More precisely, this is the present value of benefits the company is committed to pay employees at the time of their retirement in the form of a lump-sum payment whose method of calculation is contractually defined in the division collective agreements and/or the company agreements. In France, this is ""indemnités de départ à la retraite"" (IDR) ou ""indemnités de fin de carrière"" (IFC). The purpose of these payments is to compensate the years of service and services rendered by the employee from the date of hiring to the date of retirement. They generally correspond to the last estimated salary multiplied by a determined number of months.","Provision for risks and expenses" P15301,"Provision for retirement indemnities - current portion","Current portion of provisions for retirement indemnities as described above.","Provision for risks and expenses" P15310,"Pension plan provision - Portion > 1 year","This account records the non-current portion of provisions for post-employment benefits relating to defined benefit pensions plans other than retirement benefits (France) and TFR (Italy). This primarily concerns the pension and health insurance plans set up in other countries where the Group is established. They can take various forms according to the governance of the plan and the country concerned: - Cash balance pension plans - Severance plans - Retirement allowance plans - Top-up pension plans - Lifelong medical care plans - Other post-retirement medical plans.","Provision for risks and expenses" P15311,"Pension plan provision - current portion","Current portion of provisions for other pensions plan (Excluding retirement indemnities for France & Italy) as described above.","Provision for risks and expenses" P15350,"Provisions for work medals - Portion > 1 year","This account records the present value of benefits granted to employees, during their period of service, as a reward for their professional service and merit. These bonuses and awards are designated as long-term benefits that vest as services are rendered by the employee, but are only paid when a certain level of seniority is reached. Depending on the country and the collective and company agreements signed, the rights vested by employees can take various forms. In France, they mainly represent long-service awards. In Italy, bonuses for long-service are indirectly included in the calculation of the TFR for which the provision is recorded in separate accounts.","Provision for risks and expenses" P15351,"Provisions for work medals- Current portion","Current portion of provisions for long-service awards (jubilee) as described above.","Provision for risks and expenses" P15360,"Provision for other Employee benefits >1year","This account records the provisions for other employee benefits that were not described and recorded in the preceding and following accounts. They mainly concern: - long-term paid leave (sabbaticals, etc.) and other employee compensation to be paid more than 12 months after the services were rendered, - compensation for the termination of an employment contract (other than the TFR in Italy) payable more than 12 months after the end of the contract and which, consequently, must be subject to an actuarial valuation. Compensation for the termination of an employment contract mainly covers: - (1) severance payments to employees as part of voluntary departure plans, - (2) severance payments to employees retired by the company in connection with early retirement plans, - (3) severance payments to employees in connection with layoff plans, -Long term retention plan (multi-annual) in respect of restrictive conditions in terms of presence and performance Refer to Geodis accounting manual listing employee benefits","Provision for risks and expenses" P15361,"Provision for other Employee benefitss - current portion","Current portion of other provisions for other employee benefits as described above.","Provision for risks and expenses" P15400,"Provisions for restructuring costs - Portion > 1 year","This account records the non current portion of provision for restructuring. It primarily concerns restructuring plan costs. A provision for restructuring should include the expenditure directly related to the restructuring, which means expenditure that is : (a) necessarily incurred by the restructuring and (b) not related to the entity's continuing operations. The provision is recognized as a liability once the restructuring is announced to the staff concerned in a sufficiently specific manner to raise a valid expectation. > please refer to Geodis accounting manual for the methodology.","Provision for risks and expenses" P15410,"Provisions for restructuring costs - current portion","""This account records the non current portion of provision for restructuring. It primarily concerns restructuring plan costs. A provision for restructuring should include the expenditure directly related to the restructuring, which means expenditure that is : (a) necessarily incurred by the restructuring and (b) not related to the entity's continuing operations. The provision is recognized as a liability once the restructuring is announced to the staff concerned in a sufficiently specific manner to raise a valid expectation. > please refer to Geodis accounting manual for the methodology.""","Provision for risks and expenses" P15700,"Provisions for important repairs","When the local Gaap authorises such a provision (notably under French GAAP), this account records material expenditure falling under long-term overhaul and maintenance programs for complex assets. This maintenance expenditure is not intended to extend the useful life of the asset and/or increase its value. The primary purpose is to maintain the asset in sound working order, to prevent in particular any risks related to safety (identification of technical deficiencies with or without replacement of parts). The applications are rare in Geodis due to the nature of the assets. When such a provision is envisaged, the Group Accounting and Internal Control Departement of Geodis has to be asked for. Under IFRS, a provision for future expenses to be incurred is prohibited.","Provision for risks and expenses" P15750,"Provision for rehabilitation","This account records the non current portion of provisions for restoration/rehabilitation. Are mainly concerned the costs for restoring the leased assets which have to be borne by the lessee at the end of the lease. These costs can be related to leased transportation equipment and/or leased operating installations and sites. Restoration is defined as all the corrective measures implemented to remediate a future or past degradation and/or restore an asset to its original condition (example: tires return in good working order).","Provision for risks and expenses" P15751,"Provision for rehabilitation- Current portion","Current portion of provisions for rehabilitation as described above.","Provision for risks and expenses" P15800,"Other provision for risks and expenses- Portion > 1 year","This account records non current portion of provision for fines and penalties dues to the non compliance to regulations other than tax and social laws. E.g: unfair trading, non-compliance to transportation security administration, market penalties …","Provision for risks and expenses" P15810,"Other provision for risks and expenses- Current portion","This account records non current portion of provision for fines and penalties due to the non compliance to regulations other than tax and social laws. E.g: unfair trading, non-compliance to transportation security administration, market penalties …","Provision for risks and expenses" P16400,"Bank loans over 1 year","This account records the non-current portion (principal repayment date exceeding 12 months and less than 5 years) of borrowings from bank and financial institutions to meet the long-term financing needs of the Group and its subsidiaries. Accrued interest is recognized separately from the principal in account #16884000.","Bank borrowings" P16410,"Bank loans - Current ","This account records the current portion (principal repayment date less than or equal to 12 months) of borrowings from banks and financial institutions. Accrued interest is recognized separately from the principal in account #16884000.","Bank borrowings" P16570,"Deposits and Guarantees received- Current portion","This account records amounts received from third parties to guarantee the performance of contractual obligations. These amounts are unavailable (for a period less than or equal to 12 months) until the lifting of suspensive clauses. This primarily involves: - deposit guarantees on lease payments received by lessors from tenant companies, as part of real estate leases, - cash deposit guarantees relating to hedging instruments (cash collateral). For the lessee, deposits and guarantees paid are recorded in assets under accounts 27510000 (current portion).","Other financial liabilities" P16580,"Deposits and Guarantees received - Long Term","This account records amounts received from third parties to guarantee the performance of contractual obligations. These amounts are unavailable (for a period exceeding 12 months and less than 5 years) until the lifting of suspensive clauses. For the issuer, deposits and guarantees paid are recorded in assets under account 27520000 (non-current portion).","Other financial liabilities" P16650,"Profit Sharing Plan reserve (only French cies)","This account records the present value of employee profit-sharing. This employee benefit falls within the scope of IAS19 in the IFRS financial statements. It corresponds to the accumulated share of profits that the company must pay pursuant to either statute or contract to its employees. Depending on the management terms and conditions and availability of the vested benefits, employee profit-sharing represents either a short-term (annual accrued expense) or long-term (present value of the obligation) benefit. If the company is released from its obligation by transferring amounts due to employees and related risks to an independent body (the company no longer guarantees the ultimate payment of the accumulated principal or any accumulated interest over the blocking period), the profit-sharing represents a short-term benefit. If the profit-sharing is paid more than 12 months after the period-end (in the case of a statutory 5-year blocking period) and the company bears all the related risks, it represents a long-term benefit and should be subject to an actuarial valuation. Accrued interest is recognized separately from the principal in account #16886000","Employee profit sharing - liabilities" P16800,"Other borrowings and debts over 1 year","This account records the non-current portion (payment terms exceeding 12 months) of intercompany borrowings. Accrued interest is recognized separately from the principal in account #16886000","Intercompany borrowings" P16810,"Other borrowings and debts- Current","This account records the current portion (payment terms less than or equal to 12 months) of intercompany borrowings.","Intercompany borrowings" P16840,"Lease liabilities - non currrent","","Lease liabilities" P16845,"Lease liabilities - current","","Lease liabilities" P16880,"Accrued interests on borrowings and equivalent","This account records accrued interest calculated on intercompany borrowings recorded in #168.","Intercompany borrowings" P16882,"Accrued interests on bank loans","This account records accrued interest calculated on bank borrowings recorded in #164.","Bank borrowings" P16888,"Accrued interests on lease liabilities","This account records accrued interest calculated on lease liabilities.","Lease liabilities" P40000,"Trade payables","This account records all liabilities to non group suppliers, covering purchases directly used in operating cycle involved in the company's directly link to operations cycle (offsetting entry of purchases), except for: - non group suppliers of intangible fixed assets and tangible fixed assets (#404) - accruals concerning invoices not yet received (#408) - downpayments to suppliers (#409) recorded in a separate accounts. This account therefore includes the unpaid balance of supplier invoices received & notes payable at the closing date.","Payables" P40500,"Payable on intangible assets acquisition","This account records all liabilities to suppliers in connection with the purchase or production of intangible assets. This includes unpaid supplier invoices received and notes payable at the closing date. Accruals must be recorded in separate accounts (#4084).","Payables" P40510,"Payable on tangible assets acquisition","This account records all liabilities tosuppliers in connection with the purchase or production of property, plant and equipment. This includes unpaid supplier invoices received and notes payable at the closing date. Accruals must be recorded in separate accounts (#4084).","Payables" P40550,"Payable on securities acquisition","This account records amounts due to suppliers but not paid in connection with the purchase of investments, including the impacts of business combinations. This mainly concerns: - in connection with business combinations, earn-outs payable in cash to the seller in the event contractually listed future events should occur, - amount of investments remaining to be paid up . NB IFRS : Subsequent reestimates of earn-outs are offset against goodwill if they occur during the allocation period. Should they arise from events subsequent to the allocation period, changes in fair value should be recorded in accordance with the IAS39 classification of the underlying financial instrument: for debt instruments recognized in this account, fair value through P&L (cash liabilities) or equity (e.g. quoted shares). ).","Payables" P40800,"Trade payables - accruals for invoices not yet received","This account records accruals in connection with expenses. This includes invoices to be received from suppliers except for suppliers of fixed assets, intangible assets and tangible assets (#4048).","Payables" P41900,"Trade receivables : prepaid amounts and down payment on receivables","This account records payments on account from customers related to revenues as described under #41110000. N.B. With regard to the rendering of services, revenue should be recognized according to the progress of the service at the closing date. Except for long-term contracts accounted for using the percentage completion method (actual costs incurred), payments on account from customers are never recognized in revenue if they do not correspond to a service actually rendered during the period. The amounts received therefore represent a liability for the company.","Receivables" P42000,"Social debts","This account records the outstanding wages. This account reports net wages to be paid to employees. Including : Basic salary, holiday, maternity leave and sick pay, T&E reimbursement on payslip","Employee related liabilities" P43000,"Staff & Social security payable","This account corresponds to the amounts due by the company to various social securities (except contributions related to expatriates recorded in #43120000).","Employee related liabilities" P44000,"Tax payables (excl.Income Tax)","This account records withholding taxes on dividends, royalties, interrests and other incomes (employee revenues excluded) granted to foreign entities or individual and paid to local tax office.","Tax payables and receivables" P44100,"Deferred tax payable","This account records deferred tax liabilities (DTL) recognized in order to eliminate any imbalances that may exist between the accounting and tax treatment of a transaction. Deferred tax liabilities correspond to the income tax amounts payable in future periods (future tax liabilities) in respect of taxable temporary differences. In the period of recognition, this imbalance contributes to reducing the taxable accounting income (expense deductible in Y) whereas in the future, it will generate a tax expense (add-back to taxable profit). N.B. - Temporary differences are differences between the carrying amount of an asset or liability and its tax base. - Definitively non-deductible expenses and definitively non-taxable income represent permanent differences and do not give rise to a deferred tax. - The discounting of deferred tax assets and liabilities is not permitted.","Tax payables and receivables" P44210,"Specific France","This account records withholding taxes on employee revenues paid to local tax office. Withholding taxes based on employee revenues are booked at the credit of this account by debiting account 421. Gross salarie remain credited into account 421 by debiting the relevant staff costs accounts.","Tax payables and receivables" P44400,"Income tax payable","This account records the balancing entry to the income tax expense recognized for the period and against which any income tax installments already paid and recorded in assets in #'44411000 can be offset. N.B. This account is only to be used by subsidiaries not consolidated for tax purposes and tax consolidation group heads, with the parent company being solely liable towards the French tax authorities. Subsidiaries consolidated for tax purposes must use the liability consolidation current account (#45120000)","Tax payables and receivables" P44560,"VAT on tangible and intangible assets","This account records output VAT on the sale of intangible assets and PP&E.","Tax payables and receivables" P45300,"","This account records current account advance tonon group companies which can bear interests (short term loan) recorded as financial income or financial expense.","Current accounts" P45700,"Dividends to distribute","This account records dividends payable to companies which hold a portion of capital. N.B. 1/ Legally, the term ""dividend"" designates the portion of a company's profits distributed to each shareholder, decided by shareholders' meeting. Once the shareholder's meeting has been held and the distribution decided, then and only then, the dividend must be recognised as an accrued expense. The dividend payable should not be recognized in advance or deferred. it is neither the Board of Directors' proposal in the draft resolutions nor the receipt of the dividend which triggers accounting recognition.","Current accounts" P46040,"Payables agents","This account records all liabilities relating to commisions to be paid in the framework of the freight forwarding business to suppliers (third parties) acting as a fowarding agent (freight business) or freight forwarder (express or road transport business) except for: - accruals concerning invoices not yet received (#408) - downpayments to suppliers (#409) recorded in a separate accounts. Further information regarding the description of the services supplied by an agent is provided under the account #41130000. This account therefore includes the unpaid balance of supplier invoices received & notes payable at the closing date.","Payables" P46320,"Derivatives on interest and exchange rates - current Liabilities ( unmatured Accrued interests)","This account records accrued interest payable on liability derivative instruments.","Other receivables & payables" P46700,"Other liabilities","This account records receipts to be returned to customers.","Other receivables & payables" P46740,"","","Lease liabilities" P46900,"Advances received on assets disposals & on service concession arrangements","This account records advances received from third parties with regard to ongoing sales of fixed assets.","Other receivables & payables" P47700,"Unrealized foreign exchange gain","At the balance sheet date, trade receivables a denominated in foreign currencies are translated and recognised in the national currency based on the closing exchange rate. An unrealised foreign currency gain is recognised to match the debit to the underlying asset account. In the French GAAP accounts it reflects the unrealised foreign exchange gain that must not impact the net income for the period.","Other receivables & payables" P48700,"Deferred income related to contracts with clients","In the case of a lease with a rent-free period, the benefit arising from the latter is spread over the lease term. This account records the accrual resulting from this spreading.","Payables" P48720,"Other deferred income","This account record deferred rent liabilities due to a rent free period agreed by the lessor at the beginning of the lease. This rent free period is booked on straight line basis over the lease term on some local GAAP. This account record such deferred rent liabilities concerning IFRS 16 lease contracts. This account is cancelled in consolidated financial statements.","Payables" P51980,"Accrued interest not outstanding- Liabilities","This account records the accrued bank account interests to be paid, cash pooling excluded. This interest is recognised through financial expenses recognised in year Y (#66116100 overdraft fees), even if the interest falls due in year Y+1.","Cash" P600I,"Liabilities included in disposal groups classified as held for sale","This account records the amount of liabilities relating to a group of current and non-current assets held for sale and/or a discontinued operation falling within the scope of IFRS5. Liabilities held for sale must be presented on a separate line in the consolidated balance sheet.","Assets held for sale - IFRS 5" R60100,"Purchases for inventory and not for inventory of raw materials and supplies","","Purchases for inventory and not for inventory of raw materials and supplies" R60200,"Electrical traction energy","","Purchases for inventory and not for inventory of raw materials and supplies" R60205,"Fair value impact of derivative on raw materials and foreign currency risk on operating transactions","This account records the negative fluctuation in fair value of financial instruments/flexiterm, within the framework of currency foward contracts. A currency forward contract will lock in an exchange rate today at which the currency transaction will occur at the future date.","Derivative intruments - change in fair value" R60210,"Thermal traction energy","This account records purchases for inventory of fuel relating to rolling stock to be consumed in the production process without becoming an ingredient of a manufactured product. N.B. 1/ deduction of rebates and discounts obtained are booked in account #60910000 as long as they are not deducted from purchase invoices and are known subsequenty to accouting for these invoices. 2/ ancillary purchase costs paid to third parties, for example, transport,commission and insurance may be recorded in purchase accounts #60221100 instead of accounts for charges by nature or origin as long as those costs can be assigned with certainty to a given category of supplies. 3/ Settlement discounts are to be credited to Account #76500000.","Purchases for inventory and not for inventory of raw materials and supplies" R60220,"Non-traction energy","This account records purchases of non-storable water necessary to the operation of installations and other related infrastructures. 1/deduction of rebates and discounts obtained are booked in account #60910000 as long as they are not deducted from purchase invoices and are known subsequenty to accouting for these invoices. 2/ Settlement discounts are to be credited to Account #76500000.","Purchases for inventory and not for inventory of raw materials and supplies" R60250,"Purchases for inventory and not for inventory of raw materials and supplies","","Purchases for inventory and not for inventory of raw materials and supplies" R60310,"Change in inventory of raw materials and supplies","","Purchases for inventory and not for inventory of raw materials and supplies" R60340,"Training","This account records profesionnal fees for training, coaching and outplacement services. Professional fees represent remuneration for a service or collaboration performed independently by a third party (generally exercising a profession), where the personal performance of an art or science is preponderant.","External fees costs" R60850,"Engineering and maintenance - Property and other","This account records expenses related to projects studies and assessment used for running of business purpose. Such kind of expenses, not included in the operating cycle, should be recorded by using 62260800 ""Fees - survey/ financial investigation"" or 61810100 ""General and technical documentation/ subscription"".","Purchases for inventory and not for inventory of raw materials and supplies" R61015,"Sub-contracting (excl. IT)","This account records all subcontracting services of transport by lorries (road transport) performed by third parties locally. It concerns collect and delivery services. Sub-contracting is defined as an operation whereby a company entrusts another company with the performance of all or part of the production actions or services of a contract, under its responsibility and in accordance with predefined specifications.","Subcontracting costs" R61100,"","","Telecommunication, networks and postage related costs" R61120,"Other rail tolls","","Rents costs" R61150,"Services in stations","","Purchases for inventory and not for inventory of raw materials and supplies" R61220,"Finance lease payments","This account records lease payments under real property finance lease. N.B. 1/ A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred. The lessor has the possibility to acquire the asset at the end of the contract or at the end of a period defined in advance by exercising a purchase option. 2/ For the purposes of the consolidated accounts, and according to IFRS 16 (effective after Jan 1, 2019), the lessee is required - to recognise a right-of-use asset representing its right to use the underlying leased asset -to recognise a lease liability representing its obligation to make lease payments. -to cancel in the income statpement the initial lease charge and recognises depreciation of the right-to-use and and a finance expense in respect of loan interest (borrowing).","Finance leases costs" R61300,"Rail equipment rental expense","This heading comprises the rental expense incurred under rail equipment (wagon, locomotives) leases for a duration of more than 12 months.","Rents costs" R61305,"Road equipment rental expense","This account records rent costs related to operating transport equipments contracts, signed for a duration of more than 12 months (ie. trucks, tractors, trailers, semi-articulated trucks, tank, less than 3T5 operating vehicles, etc.). N.B. In accordance with IFRS 16, rent costs are cancelled in Consolidated Financial Statements as following charges are in the scope of the standard and activated in balance sheet (see right of use)","Rents costs" R61310,"Rent and occupancy expenses","This account records rent costs related to real estate contracts, signed for a duration of more than 12 months (ie. Warehouse, office, strategic site, campus). Costs related to service components of a real estate lease contracts are booked separatly in the P&L (#615 class of accounts). N.B. In accordance with IFRS 16, rent costs are cancelled in Consolidated Financial Statements as following charges are in the scope of the standard and activated in balance sheet (see right of use)","Rents costs" R61325,"Tool & equipment rental","This account records rent costs related to non operating transport equipments contracts, signed for a duration of more than 12 months (ie. commercial vehicles, company vehicles, etc.). N.B. In accordance with IFRS 16, rent costs are cancelled in Consolidated Financial Statements as following charges are in the scope of the standard and activated in balance sheet (see right of use)","Rents costs" R61330,"Lease expense outside IFRS 16 adjustments","Variable rent costs consist in additionnal rent costs due to the lessor as thresholds set into the contract are reached or over. Case of variable rent cost in GEODIS activity are limited. Major case is variable rent costs based on additionnal kilometers (over the limit set in the contract). N.B. Variable rent costs are not included in the scope of IFRS 16. Charges are kept in EBITDA. As a result, for reconciliation purpose, these charges are booked separtly from other rent costs.","Rents costs" R61390,"Spread of rent free period or other advantages on IFRS16 contracts","Reminder: Access rights are paid to the lessor in order to obtain the right to use entirely a building and benefit of all legal guarantees attached to this building. Those costs are booked on a straigh line basis over the lease term. N.B. Those charges are cancelled in Consolidated Financial Statements, in accordance with IFRS 16.","Rents costs" R61440,"","This account records occupancy costs relating to property assets (cleaning, maintenance, insurance). Taxes rebilled by the lessor are booked separatly in the account 61400200. These expenses are excluded from the IFRS 16 restatement Security costs and reception desk management costs attached to real estate contracts are booked separatly, in 62830100 or 62840100 depending of the service nature.","Lease occupancy costs" R61500,"Engineering and maintenance - Equipment and engines","This account records maintenance and repair expenditures relating to transport equipments. It mainly concerns ancillary equipments such as Trailers, containers, tyres… N.B This account can register such expenses as long as they do not meet the capitalisation criteria (ref. Geodis Manual).","Maintenance and repairs costs" R61515,"Wagons revisions","This account records maintenance and repair expenditures relating to railway equipments. N.B This account can register such expenses as long as they do not meet the capitalisation criteria (ref. Geodis Manual).","Maintenance and repairs costs" R61600,"Insurance premiums","This account records: -insurance premiums paid under mutliple-risks insurance. It covers movable and immovable propery inluding fire, vandalism and storms. It may also include third pary liabillity policies. if the third party liability coverage is included in a seperate contract, the insurance premiums are to be recorded in account #61620100.","Insurance costs" R62150,"Temporary employees","This account records expenses incurred with a temporary employment agency for the provision of temporary employees. N.B. A temporary employment agency is a private individual or corporate entity whose business is exclusively to make temporarily available to users, employees that it recruits and remunerates based on an agreed classification.","Temporary workers and seconded staff costs" R62200,"Intermediary commission and professional fees","This account records direct costs paid to initiate IFRS 16 lease contracts such as fees, commissions, terms and conditions negotiation fees, leasehold rights due by the lessee, etc. These costs are cancelled in consolidated financial statements as they are part of right of use asset value.","External fees costs" R62283,"Other remuneration and commission","This account records remuneration paird to an Agent. Called commissions, it is supposed to remunerate services provided by commercial or financial intermediaries within the framework of an Agent / Principal relationship. It is paid by the principal, buyer or seller. List of indicators to decide whether the sevice provider is acting as an agent : -The agent must act in the name of the principal and not on his own name, -the agent only performs an intermediary service or introduces the subcontractor and the customer -the agent's remuneration for the service takes the form a of commission of a largely predetermined amount, which is paid to the agent once the service is actually provided. -the agent charges back the disbusements paid on the customer's behalf identically (i.e. without prodit margin) This account records in particular commission paid to fowarding agent, partner travel agents, transportation companies , manufacturers, real estage agency etc. N.B. 1/the agent must be distinguished from the freight forwarder who's acting as an intermediary but in his own name 2/Certain commission payments may be incorporated in the entry cost of an asset if they represent costs directly attributable to the production of the asset or bringing it to the condition necessary for its operation. 2/Commission and brokerage fees on sales paid under long-term contracts, directly attributable to the contract, may under certain conditions be included in the cost of the contract.","External fees costs" R62300,"Advertising and communication","This account records advertising and communication expenses. It includes advertising and marketing advisory fees, purchases of advertising space, external communication design and implementation costs, the cost of studies, opinion polls and marketing reviews, canvassing costs, publication costs and sales and marketing documentation for internal and external use.","Advertising, publications, public relations and related costs" R62500,"Travelling and entertainment","This account records allowances paid to truck /lorry drivers to compensate job constraints: -meal allowance -long distance travel allowance (meal and overnight allowances)","Travels and receptions costs" R62620,"Post and telecommunication expenses","This account records telecommunication expenses (telephone). Employee mobile subscription costs should be booked in 62600500.","Telecommunication, networks and postage related costs" R62700,"Banking services and others","This account records fees billed by the factor whithin the framework of a group factoring aggreement (fees are withheld from the payment of the account receivable by the factor). Those fees remunerate services provided by the factor such as collection services.","Bank fees" R62800,"Other external charges","This account records : - costs incurred subsequently to claims related to transported goods for which there is no insurance coverage (partially or totally). It could be invoices for repair services or any other kind of services or compensation paid to the damaged party. - Inventory losses : such losses that are recurring should be recorded in this account. Non recurring damages paid, should be booked in 67181000 ""damages paid""","Insurance costs" R62821,"IT services (excl. sub-contracting)","This account records all subcontracting services of IT performed by third parties. These services are rendered to a GEODIS entity whose main/current activity is IT services for Group entities: - Fixed price agreement for a given result contracts (example: Saas mode, hosting, ICS intercompany tool), - Cloud Services of any kind where hosting is identified as a Service and not a lease or rental of hardware device. These costs must be distinguished from ""Contracted consulting"" costs recorded in 622xxxxx. Furtermore, those services are not recorded in accounts #604 and #605 being not directly included in the operating cycle and in the calculation of the production cost. Sub-contracting is defined as an operation whereby a company entrusts another company with the performance of all or part of the production actions or services of a contract, under its responsibility and in accordance with predefined specifications.","Subcontracting costs" R62845,"Integration costs - other external costs","This account records the reallocation of external charges (all direct and indirect costs) incurred in the context of a business combination and initially recorded in non reccuring costs (#67183000) - Costs directly attributable to the acquisition consist of all costs incurred by the buyer to perform the business combination. These costs must be expensed to profit or loss (subject to two exceptions) in the period incurred. They include, for example: - professional fees paid to the intermediary which identified the target or to advisors (lawyers, corporate banks, audit firms, appraisers, etc.), - general administrative costs (e.g. operating costs of an internal department in charge of acquisitions). N.B. 1/ The cost of issuing equity instruments (shares) remunerating the business combination must be deducted from equity. 2/ Transaction costs relating to borrowings contracted in the context of a business combination must be deducted from the corresponding borrowings. - Indirect costs consist of all other expenses incurred as a result of the business combination but which do not qualify as acquisition-related expenses pursuant to IFRS 3R.","Other external charges" R63100,"Payroll taxes","Payroll taxes are due by employers not liable to VAT on at least 90% of sales (including income outside the scope of VAT) in the calendar year preceding that of payment of the remuneration. The calculation basis for this tax is identical to the social security contribution calculation basis. N.B. This tax is deductible in the year it is recorded in the accounts.","Payroll taxes" R63110,"Other payroll taxes and equivalent","This account records all payroll-based taxes paid to the Treasury or authorised collection bodies, except, for French entities, the payroll tax (""Taxe sur les salaires"" - recorded in #63120000).","Payroll taxes" R63210,"CVAE (Corporate Valued Added Contribution)","Tax which taxable basis is composed of balance sheet or profit and loss elements taken into consideration.","Other taxes and duties than income tax" R63212,"CFE (Corporate Land Contribution)","This account is used by French companies only. On 1 January 2010, the business tax was abolished and replaced by the Territorial Economic Contribution (CET) comprising two components: the CVAE and the CFE. The Corporate Land Contribution (CFE) is calculated based on the rental value of buildings located in France. N.B. 1/ The calculation is performed individually by establishment and may be capped based on value added (3% for all companies). 2/ It is payable by companies exercising an activity on January 1 of the year of taxation. 3/ The tax year (Y-2) is the reference period for determining the calculation base. 4/ Recap: In the same way as the CVAE, the CFE is considered an operating expense and not an income tax expense and as such is systematically classified in Taxes and duties other than IT.","Other taxes and duties than income tax" R63700,"Other taxes and duties other than income tax","This account records the taxes on rolling stock. For example: - Registration fees on wheeled vehicles - Tax based on engine capacity for vehicles and vessels used by companies - Road tax","Other taxes and duties than income tax" R63705,"C3S (Corporate solidarity social contribution )","This account records the expense relating to the solidarity social contribution which finances various social schemes for non-salaried workers.","Other taxes and duties than income tax" R63720,"","Not included: Territorial Economic Contribution (CET) booked in 63210100.","Other taxes and duties than income tax" R63740,"Charge to provisions for tax risks","This account records charges to provisions recorded during the year to cover tax risks relating to operating activity taxes and duties. Charges to provisions for the following risks are therefore concerned: - VAT reassessments, - CET corrections, - corrections to other taxes and duties. In the balance seet, the offsetting accounts to be used are accounts #15180100 and #15180200. N.B. 1/ Provision for Tax risks relating to income tax adjustments are provided at income tax expense level in account #68900000. 2/ In order to recognise a provision for tax risks at the balance sheet date a number of factors must be taken into account. In the event of doubt, please contact Group Tax Department and/or refer to GEODIS Group Accounting Manual.","Provision for risks and expenses - accrual" R63750,"Reversal of provisions for tax risks on operating activity taxes (portion utilised)","This account records reversals of provisions for tax risks on operating activity taxes and duties (VAT reassessments, CET adjustments, etc.), following a cash outflow (portion utilized ). These provisions were initially recorded in account #68151200. N.B. 1/ Reversals of provisions for tax risks on operating activity taxes and duties not used are recorded in a separate account #78101700. 2/ Reversals of provisions for tax risks on adjustments to the income tax expense (portion utilized ) are recorded in account #78910000.","Provision for risks and expenses - reversal" R64000,"Cost of vested rights","This account records the current service cost and the past service cost in respect of post-employment benefits and long-term benefits, as defined in IAS 19. As part of the actuarial valuation of defined benefit plans and long-term benefits and, in application of the projected unit credit method, the company must calculate, each year, the portion of the benefit due to employees in respect of an additional year of service. This is equal to the current service cost for the period. The projected unit credit method consists of allocating benefits granted to employees pro rata to the number of years service rendered. N.B. 1/ Given the latitude offered by the standard, SNCF Group has chosen to record: - in operating profit or loss, the current service cost and the past service cost, - in finance costs, the finance cost of employee benefits comprising the unwinding of the discount and actuarial gains and losses generated, during the period, on the liability and plan assets. See accounts #66420000 and #76410000. 2/ The past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from the introduction of a new post-employment benefit plan or other long-term benefits or changes to such a plan during the period. The impact is immediately and fully accounted for inthe result of the year where the event occurs.","Employee benefits" R64006,"Transfer in employee benefits","In case of employee transfers between entities of a same group (with cash counterpart), this account records both the reversal of the accrual, for the transferor, and, for the transferee, the accrual covering the increase of its liability due to the employee transfer (generally with seniority). Consequently, the amounts between entities will be neutralized within a same account. The check will be facilitated, this account should be balanced.","Employee benefits" R64007,"Net benefits on reimbursement rights","This account records the contributions received or paid in respect of the reimbursement rights. The latter do not meet the criteria of a plan asset and have to be separately recorded in assets (#27600000) for their fair value.","Employee benefits" R64100,"Employee remuneration","This account records taxable salaries and other compensation due to employees (non expatriates) in the period in consideration for services rendered. N.B. 1/ Under IFRS, this remuneration payable to employees constitutes short-term benefits defined as employee benefits that are expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services. 2/ These benefits are expensed when the services are rendered and are not discounted.","Staff costs" R64500,"Social security contributions","This account records the social security contributions associated with remuneration due to employees excluding the contributions related to expatriates wages whcih are recorded in #64512000).","Staff costs" R64600,"Seconded employees","This account records all remuneration and other charges in respect of employees made available by another company (whether consolidated or not) which remains the employer. N.B. A secondment or employee availability agreement must be entered into between the two companies to justify the recording by the ""receiving"" company of the corresponding remuneration paid in Personnel costs.","Temporary workers and seconded staff costs" R64800,"Purchases for inventory and not for inventory of raw materials and supplies","This account records non inventoried of working clothing and safety garment. 1/deduction of rebates and discounts obtained are booked in account #60910000 as long as they are not deducted from purchase invoices and are known subsequenty to accouting for these invoices. 2/ Settlement discounts are to be credited to Account #76500000. 3/ At the balance sheet date, unconsumed supplies (of significant amount) can be debited to account #486, as prepaid expenses","Purchases for inventory and not for inventory of raw materials and supplies" R64830,"Charge to provisions for employee-related risks","This account records charges to provisions for disputes and litigation with social welfare bodies. These provisions cover: - the risk of Urssaf revised assessments (social security contribution reassessments), - other adjustments to social security contributions in respect of prior years. In the balance sheet, the offsetting accounts to be used are accounts #15180100 and #15180200.","Provision for risks and expenses - accrual" R64840,"Reversal of provisions for employee-related risks (portion utilised)","This account records reversals of provisions (utilized portion only, i.e. portion having given rise to a cash outflow) for employee-related risks and disputes, excluding restructuring costs, employee benefits and disputes against personnel. These provisions, which are initially recorded in account #68151300, cover notably: - risks relating to Urssaf revised assessments (social security contribution reassessments), - other adjustments to social security contributions relating to prior years. N.B. 1/ Please refer to the definition of account #78101000 for precisions regarding the utilized and unutilized portions of a provision reversal. 2/ The unutilized portion of this provision reversal is recorded in #78101900.","Provision for risks and expenses - reversal" R64845,"Integration costs - staff costs","This account records the reallocation of payroll related expenses (all direct and indirect costs) incurred in the context of a business combination and initially recorded in non reccuring costs (#67183000) -Costs directly attributable to the acquisition consist of all costs incurred by the buyer to perform the business combination. These costs must be expensed to profit or loss (subject to two exceptions) in the period incurred. They include, for example: - general administrative costs (e.g. operating costs of an internal department in charge of acquisitions). N.B. 1/ The cost of issuing equity instruments (shares) remunerating the business combination must be deducted from equity. 2/ Transaction costs relating to borrowings contracted in the context of a business combination must be deducted from the corresponding borrowings. => Indirect costs consist of all other expenses incurred as a result of the business combination but which do not qualify as acquisition-related expenses pursuant to IFRS 3R.","Staff costs" R65000,"Other operating expenses","This account records the other operational charges not defined above (ie. commercial litigation). N.B. - it must be used at a last resort. - This account must be analysed and justified at year-end.","Other expenses" R65100,"Royalties and fees (expenses)","This account records trademark fees paid by all GEODIS entities in remuneration for the use of GEODIS brand. These fees are invoiced by GEODIS SA to each head of Regions/LoBs entities, which recharge these fees to all entities into their perimeter. The recognition of an expense (rather than a fixed asset) in respect of this right of use/access assumes that the user company does not control the asset and does not bear the majority of risks and benefits.","Trademark fees" R65200,"Management fees (expenses)","This account records the Group management fees invoiced by GEODIS Interservices to head of Regions/LoBs entities.","Management fees" R65400,"Losses on irrecoverable receivables","This account records: - losses on irrecoverable receivables recognized on operating receivables (commercial and other) that have become definitively irrecoverable due to the insolvency of the debtor or as time-barred. -forgiveness of commercial debt granted to non group businness partners The intercompany forgiveness of commercial debt is recorded in account #67120000. N.B. The following must be recorded in this account: - losses on irrecoverable receivables presenting an usual nature (given the nature of the activity and/or the volume of business) and , - losses on receivables presenting a non-recurring nature (due to their occurrence and their individually significant amount). This account also includes the debt waivers of a commercial nature.","Other expenses" R65500,"Share of losses of joint ventures","This account records the share of losses of joint ventures, representing for the non-controlling company, its share in the losses of the entity in the percentage of securities held. It primarily concerns partnerships, real estate investment companies and economic interest groupings (EIG). N.B. These companies must generally transfer their income in the period realized. An automatic consolidation restatement ensures this income is not included twice in Group consolidated profits.","Other expenses" R65560,"NBV of recurring disposals","This account records the net carrying amount of property, plant and equipment included in the operating cycle and sold as part of production tool renewal operations (transportation equipment - e.g. wagons, buses, trucks, etc.). As the disposals are of a recurring nature, the NCA is recorded in gross profit. Disposal of rolling stocks (trucks, tractors) are currently considered as recurring. N.B. The net carrying amount of the following is therefore excluded other property, plant and equipment sold of a more administrative or organisational nature (IT hardware, buildings and improvements, small equipment and tooling) to be recorded in accounts #67521000 (rolling stock) and #R6752200 (other tangible fixed assets). The net carrying amount of the following is therefore excluded intangible assets to be recorded in account #67518000. In the consolidated income statement, the latter are presented in ""Net proceeds from disposals of assets"".","NBV costs" R66100,"Interest expense on borrowings","This account records: - the interest expense on long-term and short-term debt measured at amortised cost using the effective interest rate - EIR (see point 1 below) - except interests related to intercompany debt which are recorded in account #66116300. - interest expense on finance lease obligations. - capitalised interest relating to the cost of borrowings contracted for the purchase or production of a fixed asset, capitalisation in the IFRS balance sheet of this interest is achieved by cancelling the related amount (credit). Where account #79600000 ""Financial expenses reallocated"" is used in the local-GAAP accounts for capitalisation purposes, it must be cancelled using the same restatement nature (see point 2 below). N.B. 1/ Financial assets and liabilities are measured at fair value on initial recognition. In subsequent periods they may be recognised at either fair value or amortised cost. The amortised cost of a financial asset or liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. 2/ Only qualifying assets as defined in IAS 23 may include borrowings costs in their entry cost. A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale.","Interest expense" R66140,"Interests expenses on lease liabilities","","Lease interest expense" R66200,"Fair value losses and hedging","This account records the swap point cost related to forward purchases and sales of foreign currencies.","Other financial income and expenses" R66400,"Interest expense on employee benefits","","Employee benefits" R66610,"Foreign exchange losses on commercial transactions","This account records realized foreign exchange losses on commercial transactions and balance sheet items included in working capital requirements (WCR) as defined by SNCF Group. Realized Forex impact records the variation of the Forex between the transaction date and the payment date. It’s booked as soon as the payment is made / received. N.B. 1/ A foreign exchange gain or loss is the difference arising on the translation of a given number of currency units into another currency at different exchange rates. Foreign exchange gains or losses arising on the settlement of monetary items or the translation of monetary items at a different exchange rate from that used on their initial accounting during the period or in prior year financial statements must be recognised in profit or loss of the period during which they arise. Realized FX losses are to be recorded in the P&L. The group policy is to account for each exchange difference in the same indicator than the underlying item. - foreign exchange gains and losses are recorded in finance costs if the underlying items are financial instruments (excluding operating receivables and payables). - foreign exchange gains and losses are recorded in operating profit or loss if the underlying items are included in WCR (trade receivables, inventories, trade payables, other operating receivables and payables, etc.), 2/ Realized foreign exchange losses on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings) are recorded in account #66610000.","FX variation - charges" R66820,"Other financial expenses","This account records the interests related to profit sharing debt which is accounted for in account #16600000.","Interest expense" R66850,"Merger costs","This account records merger costs generated by a business combination not falling within the application scope of IFRS 3R. Such costs may result from partial asset transfers, comprehensive transfers of all assets and liabilities and other internal restructuring operations. N.B. The loss is equal to the negative difference between net assets received by the absorbing company in the amount of its investment in the absorbed company and the net carrying amount of the investment. Under certain conditions, part of this loss (""technical loss"") may be recognised as an intangible asset.","Other financial income and expenses" R67510,"NBV of intangible assets sold","This account records the net carrying amount of intangible assets sold. N.B. The net carrying amount of an asset is equal to its gross value (entry cost of the asset) less accumulated depreciation/amortisation and accumulated impairment losses.","Non recurring disposal" R67520,"NBV of tangible assets sold - fixed installations","","Non recurring disposal" R67530,"NBV of tangible assets sold - rolling stock","This account records the net carrying amount of rolling stock (property, plant and equipment) sold. Ü When the equipment is used in transportation activities and the sale is of a recurring nature, particularly as part of periodic renewal measures, the disposal proceeds are recorded in account #65810000 - NCA of recurring disposals. N.B. The net carrying amount of an asset is equal to its gross value (entry cost of the asset) less accumulated depreciation/amortisation and accumulated impairment losses.","Non recurring disposal" R67560,"NBV of securities sold","This account records the net carrying amount of non-consolidated securities (minority investments in companies in which the entity does not exercise either control or significant influence) and securities in associates (significant influence) sold. N.B. The net carrying amount of securities in subsidiaries and joint ventures sold is recorded in account #R67500.","Non recurring disposal" R67570,"NBV of Right of Use assets","This account records net book value (NBV) of right of use assets which are subject to derecognition following the conclusion of a finance lease contract (intercompany contracts in which group entity acts as lessor or sublessor).","Non recurring disposal" R67800,"Other exceptional expenses","This account records penalties, tax and penal fines (penalty for late payment and penalty for misdeclaration of taxable basis). NB: cf. note related to account #67180000.","Other expenses" R67840,"Debt waivers granted","This account records financial expenses relating to debt waivers of a financial nature granted by an entity to a subsidiary or third party. N.B. Debt waivers of a commercial nature are recorded as losses on uncollectible receivables in account #67810000.","Other financial income and expenses" R67841,"Restructuring plan exceptional personnel costs","This account records all personnel costs paid during the year and relating to a restructuring plan. N.B. Other direct and indirect expenses relating to a restructuring and paid during the period are recorded in a separate account #67182200","Other expenses" R67843,"Exceptional expense - restructuring - other costs","This account records all costs, except personnel expenses, paid during the year and relating to a restructuring plan. N.B. Personnel expenses relating to a restructuring and paid during the period are recorded in a separate account #67182100","Other expenses" R67845,"Integration costs - exceptional","This account records all direct and indirect costs incurred in the context of a business combination. =>Costs directly attributable to the acquisition consist of all costs incurred by the buyer to perform the business combination. These costs must be expensed to profit or loss (subject to two exceptions) in the period incurred. They include, for example: - professional fees paid to the intermediary which identified the target or to advisors (lawyers, corporate banks, audit firms, appraisers, etc.), - general administrative costs (e.g. operating costs of an internal department in charge of acquisitions). => Indirect costs consist of all other expenses incurred as a result of the business combination but which do not qualify as acquisition-related expenses pursuant to IFRS 3R. For the purpose of consolidation, these costs must be reallocated in the appropriate expense accounts : -account #62881000 for external charges -account #64881000 for payroll related expenses Ultimately this account must show a nil balance in the IFRS package.","Non recurring expenses" R67870,"Profit / loss on lease termination/transfer","This account records the profit or loss resulting from the early termination or transfer of a lease contract, following group restructuring.","Lease other expenses" R68090,"Charge to restructuring provisions","A restructuring provision must only include those expenses directly attributable to the restructuring, that is expenses that are both: (a) necessary entailed by the restructuring and (b) not associated with the ongoing activities of the entity i.e. outflows of resources that will not generate future economic benefits. In the balance sheet, the offsetting accounts to be used are accounts #15401000 and #15402000.","Provision for risks and expenses - accrual" R68111,"Charge/Amort. intangible assets","","Intangible assets - amortisation expenses" R68112,"Charge/Deprec. PP&E - fixed installations","","Tangible assets - amortisation expenses" R68113,"Charge/Deprec. PP&E - rolling stock","","Tangible assets - amortisation expenses" R68120,"Charge/Depreciation of Right of Use assets","This account records the depreciation expense on right of use assets related to real estate lease contract (building and land).","Right of use - amortisation expenses" R68125,"Charge/Impairment of Right of Use assets","This account records the impairment expense on right of use assets related to real estate lease contract (building and land).","Right of use - amortisation expenses" R68130,"Charge/ Prov for impairment of intangible assets","","Intangible assets - impairment expenses" R68131,"Charge/Prov. for impairment of PP&E - fixed installations","","Tangible assets - impairment expenses" R68132,"Charge/Prov. for impairment of PP&E - rolling stock","","Tangible assets - impairment expenses" R68150,"Charge to provisions for other operating risks","This account records charges to provisions for commercial litigations (except the ones related to personnel litigations which are recorded in account #68151600). These charges to provisions concern the provisions recorded in accounts #15110100 and #15110200.","Provision for risks and expenses - accrual" R68160,"Charge/Prov for employee benefits","This account records, in France, charges to provisions for retirement termination payments which are the subject of an actuarial valuation, performed using the projected unit credit method. In the balance sheet, the offsetting accounts to be used are accounts #15301000 and #15302000. Alert: If this account is used for statutory purpose, to book variation of provision on the periode, this account should have zero balance in IFRS view as provision variation should be reallocated to costs of services, net financial costs, actuarial gap and cash out.","Provision for risks and expenses - accrual" R68170,"Charge / Inventory write-down","This account records charges to provisions for the write-down of inventories of supplies, finished products and goods purchased for resale. N.B. Inventories are written down based on their nature, turnover (provision for slow-moving inventory), age and useful life (provision for obsolescence).","Inventories - impairment expenses" R68180,"Charge / Write-down of trade receivables","This account records charges to provisions for the full write-down of doubtful receivables. This account is used when the recoverability of the receivable is threatened by an established fact substantiated by external material evidence. In the balance sheet, the offsetting acount to be used is account #49110000.","Receivable - impairment expenses" R68190,"Charge / Write-down of other receivables","This account records charges to provisions for the write-down of current accounts. In the balance sheet, the offsetting accounts to be used are, depending on the nature of the provisions: - account #49510000 for provisions related to group current accounts, - account #49550000 for provisions related to shareholders' current accounts, - account #49590000 for provisions related to current accounts related to tax consolidation.","Current accounts - impairment expenses" R68410,"Charge/Impairment of finance lease receivables","This account records the impairment expense on finance lease receivables (lessor only).","Lease receivable - impairment expenses" R68660,"Charge/Impairment financial assets","This account records charges to provisions for impairment of equity interest. Impairment of loans and guarantees directly linked to equity investments is recorded in account #68612000 - Charge/Financial provisions - Other financial assets.","Financial assets - impairment expenses" R68670,"Charge/Prov. foreign exchange losses","This account records charges to provisions for foreign exchange losses covering the risk of a decrease in trade receivables and an increase in trade payables due to a change in exchange rates. N.B. This account must be nil in the IFRS balance sheet: unrealised foreign exchange losses on commercial transactions must ultimately be recorded in the #65620000.","Provision for risks and expenses - accrual" R68720,"Charge to accelerated tax depreciation and tax-driven provisions","This account records all charges to accelerated tax depreciation. N.B. - Accelerated tax depreciation represents the fraction of the depreciation charge not reflecting the normal purpose of a charge to depreciation: it corresponds to the portion of the depreciation charge recognised solely to benefit from tax advantages. The cancellation of accelerated tax depreciation in the consolidated accounts generates a taxable timing difference, resulting in the recognition of a deferred tax liability.","Tax exemptions - amortisation expenses" R68770,"","","Intangible assets - amortisation expenses" R68900,"Charge to provisions for income tax risks","This account records charges to provisions recognised during the year to cover tax risks relating to the determination of the income tax expense (transfer price corrections, inappropriate treatment of debt waivers and sumptuary expenses, etc.) N.B. 1/ Provision for tax risks relating to operating activity taxes and duties are booked in account #68151200. 2/ For more information on tax provision process, please contact Group Tax Department and/or refer to GEODIS Group Accounting Manual.","Provision for risks and expenses - accrual" R68910,"Reversal of provisions for income tax risks (portion utilised)","This account records reversals of provisions (portion utilized) for tax risks relating to the determination of the income tax expense. N.B. Reversals of provisions (portion not utilized ) for tax risks relating to operating activity taxes and duties are recorded in a separate account #78101600.","Provision for risks and expenses - reversal" R68920,"Reversal of provisions for income tax risks (portion not utilised)","This account records reversals of provisions (portion not utilized ) for tax risks relating to the determination of the income tax expense. N.B. Reversals of provisions (portion not utilized ) for tax risks relating to operating activity taxes and duties are recorded in a separate account #78101700.","Provision for risks and expenses - reversal" R69100,"Employee profit-sharing","This account records the incentive schemes.","Staff costs" R69400,"Deferred tax","The deferred tax net expense (or income) is the result of the recognition in the period of deferred tax assets and liabilities. Deferred tax is recognised to correct the distortions existing between accounting and taxation rules for the treatment of various transactions during the period. N.B. 1/ Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences. 2/ Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of: a) deductible temporary differences, b) the carry forward of unused tax losses, and c) the carry forward of unused tax credits. 3/ In application of the matching principle, deferred tax assets and liabilities must be recognised through a deferred tax income or expense, unless they concern a transaction or event recognised directly in equity during the current or prior periods.","Income tax" R69500,"Current tax / payable","Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable). N.B. 1/ This account records corporate income tax to be paid as if the company is separately taxed excluding all tax reductions. 2/ Tax reductions must be recorded in accounts #69910000 or #69920000 depending on the fact whether they are in the scope of IAS 12 or not.","Income tax" R69850,"Income tax adjustment","This account records amounts paid to the tax authorities in respect of income tax revised assessments. N.B. Tax reassessments (other than income tax) paid during the year must be recorded in the related ""Taxes and duties other than IT"" expense accounts.","Income tax" R69860,"Tax credit under the scope of IAS 12","This account records income relating to tax credits under the scope of IAS12. The latter are tax credits attributable to the corporate income tax of the year and which are lost if the company has no corporate income tax to pay. Only the credits attributable to the corporate income tax of the current year has to be recorded in this account. The tax credits which are likely attributable to future corporate income tax are recorded in accounts #69530000 and #44481000. N.B. 1/ This account presents a credit balance as it concerns tax income. 2/ The existence of a tax credit must not change the method of accounting for the expensed conferring entitlement, which must be classified by nature in the appropriate expense accounts. 3/ The tax credits out of scope of IAS 12 are recorded in account #69920000 included in the operational margin.","Income tax" R69870,"Tax credit outside the scope of IAS 12","This account records income relating to tax credits out of the scope of IAS12. It concerns notably research tax credit...i.e. tax credits assimilable to subsidies and including in the operational margin under IFRS. These tax credits are attributable to corporate income tax and reimbursable immedately or after a certain period if the company has no corporate income tax to pay. In the balance sheet, these credits are recorded in account #44830000. N.B. 1/ This account has to be used by all companies (included in a tax group or not). 2/ This account presents a credit balance as it concerns tax income. 3/ The existence of a tax credit must not change the method of accounting for the expensed conferring entitlement, which must be classified by nature in the appropriate expense accounts.","Income tax" R69900,"Carry-back","This account records the tax income recognised in the period in respect of the carry back of tax losses. A company liable to income tax and incurring taxable losses has two options: - either the carry-forward of the losses: they may be offset against future taxable profits of the company without limit as to time, as tax losses may be carried forward indefinitely. Recognition subject to conditions of a deferred tax asset. - or the carry-back of the losses: they may be offset against losses of the last three fiscal years. Recognition of a tax income and a carry-back receivable. N.B. 1/ This account presents a credit balance as it concerns tax income to be recognised in the year in which the tax loss is incurred or in the year in which the tax option is exercised (where the decision to carry-forward the tax losses is taken after the recognition of the tax loss).","Income tax" R70060,"Property rental and income from assets","Consists of income from operating leases signed with third parties (non group entities) where the company is the lessor and under which it receives rent, lease payments. It includes income from property leases and other income from assets such as leases of land or sites used as goods yards, car parks and other installations located in stations. Alerte Rebilled occupancy expenses (cleaning, maintenance, taxes, fees paid to property manager , insurance) are to be recorded in separate account, account #70820000","Rental income" R70070,"Other income","","Other income" R70160,"(Sub) Lease revenue - Included in Finance lease receivable measurement","This heading corresponds to income from operating leases in which the company is lessor and for which it receives a rent or fee. It includes property rental and other asset management income such as the leasing of land or sites allocated for goods storage, fees from the leasing of stores, car parks and other layouts in stations. NB > This heading only concerns lessor operating leases and subleases. > This heading also includes the reinvoicing of property taxes and other taxes on real estate assets by the lessor to the lessee when the latter is legally required to pay such taxes to the tax authorities. This reinvoicing is recognised on a straight-line basis as and when the rental income is recorded.","Rental income" R70165,"(Sub) Lease revenue - Outside Finance lease receivable measurement","This account records the lessor's (or sublessor) revenue that do not qualify for the measurment of afinance lease (cf. variable lease payments…). Scope: lease contracts and sublease contracts","Rental income" R70820,"","This accounts records sales of goods puchased to be sold in their current condition. They consist mainly of wastes, of equipments to group companies or third parties for safety reasons or due to competitive rates. N.B. 1/ Rebates, discounts and allowances uninvoiced or unattributable to a specific sale are to be debited to account #70971000. 2/Even deducted from the sale incoice, settlement discounts are to be debited to account #66500000.","Other income" R70825,"","This account records rebilled fuel. N.B The rebilling is ancillary to the main businness.","Other income" R70830,"Taxes and duties recharged","This account records rebilled taxes such as real estate taxe charged back by landlord to the lessee N.B 1/ the lessee who is not the owner of the building is therefore not liable to real estate tax. If the lease contract provides that the lessee supports the real estate tax ultimately, the tax should be recorded as external charges, in occupancy expenses account (#61400000)","Other income" R70840,"Rebilling - Seconded employees","This account records rebilling of personnel costs in respect of employees made available by another company. N.B. 1/ The provision of employees free of charge does not give rise to rebilling. 2/ Personnel costs in respect of seconded employees are recorded in account #64","Other income" R70860,"","","Other income" R71000,"Increase in inventory","","Inventories - variation" R72000,"Production capitalised - fixed installations","This income account enables internally-generated tangible fixed asset production costs (excluding the ones related rolling stock) to be capitalised in the balance sheet It therefore groups together expenses that can be capitalised, incurred in respect of work performed by the company in the context of the construction of fixed infrastructures for strictly internal use. N.B. 1/ Under IFRS, this account does not meet the definition of income and the corresponding transactions must be recorded as a deduction from the expense accounts concerned. Consequently, this account must be restated in the IFRS package and ultimately reduced to nil. 2/ Only expenditure directly necessary and attributable to the production of an asset may be capitalised. (Cf. Group Accounting Manual - Chapter 3 for precisions on capitalizable costs. 3/ Capitalised production in respect of rolling stock is recorded in account #72000200.","Capitalised production" R72100,"Capitalised production - rolling stock","This income account enables internally-generated rolling stock production costs to be capitalised in the balance sheet It therefore groups together expenses that can be capitalised, incurred in respect of work performed by the company in the context of the construction of rolling stock for strictly internal use. N.B. 1/ Under IFRS, this account does not meet the definition of income and the corresponding transactions must be recorded as a deduction from the expense accounts concerned. Consequently, this account must be restated in the IFRS package and ultimately reduced to nil. 2/ Only expenditure directly necessary and attributable to the production of an asset may be capitalised. Cf. Group Accounting Manual - Chapter 3 for precisions on capitalizable costs. 3/ Capitalised production in respect of fixed installations is recorded in account #72000100.","Capitalised production" R74000,"Operating grants","Subsidies are public assistance characterised by the transfer of resources to a company in exchange for complying with or agreeing to comply with certain conditions tied to operating activities. Operating grants are grants related to income i.e. grants other than those related to assets. They are generally granted to the company by the State or public authorities to enable it to offset an operating loss (insufficient income) or bear certain operating expenses. N.B. 1/ Public grants must be recognised in income on a systematic basis over the periods during which the entity expenses the related costs which the grants are intended to offset (income and expense matching principle). 2/ Pperating grants are presented in IFRS as a deduction from the related expenses and not in other income.","Grants income" R74100,"Benefits paid and decrease in employee benefits","This provision reversal corresponds to various items that reduce the present value of the obligation: 1/ benefits paid over the period in consideration of benefits vested by employees. The payment of these benefits gives rise to an employee benefits expense (#R64xxx) that will be ultimately offset by a provision reversal in the same amount recorded in account #R74100. Hence, the impact on P&L for the period is cancelled out. 2/ past service cost with respect to a plan amendment or curtailment corresponding to a gain. Insofar as a plan curtailment very often relates to a restructuring (material decrease in the number of employees benefiting from the plan), it generally represents a profit for the company. 3/ impact of a plan settlement. The settlement of an employee benefit plan consists in settling all or part of the company's obligation vis-a-vis its employees (withdrawal). ","Employee benefits" R75100,"Royalties and fees (income)","This account records trademark fees billed to all GEODIS entities in remuneration for the use of GEODIS brand. These fees are invoiced by GEODIS SA to each head of Regions/LoBs entities, which charge back these fees to all entities into their perimeter.","Trademark fees" R75200,"Management fees (income)","This account records revenue from Group management fees invoiced by GEODIS Interservices to head of Regions/LoBs entities.","Management fees" R75500,"Share of profits of joint ventures","This account records the share of profits of joint ventures, representing for the non-controlling company, the share of profits of the entity due to it, in the percentage of securities held. It primarily concerns partnerships, real estate investment companies and economic interest groupings (EIG). N.B. These companies must generally transfer their income in the period realised. An automatic consolidation restatement ensures this income is not included twice in Group consolidated profits.","Other income" R75560,"Proceeds from recurring disposals","This account records the selling price of property, plant and equipment included in the operating cycle and sold as part of production tool renewal operations (transportation equipment - e.g. wagons, buses, trucks, etc.). As the disposals are of a recurring nature, the disposal proceeds impact gross profit. N.B. Disposal proceeds from the sale of the following items are therefore excluded: - other property, plant and equipment sold of a more administrative or organisational nature (IT hardware, buildings and improvements, small equipment and tooling) to be recorded in accounts #77522100 (rolling stock) and #77522000 (other tangible fixed assets). - intangible assets to be recorded in account #77518000. In the consolidated income statement, the latter are presented in ""Net proceeds from disposals of assets"".","Recurring disposal" R76110,"Dividends","This account records dividends receivable from subsidiaries and other companies in which the entity holds an investment. N.B. 1/ Legally, the term ""dividend"" designates the portion of a company's profits distributed to each shareholder, decided by shareholders' meeting. 2/ Once the shareholder's meeting has been held and the distribution decided, the dividend must be recognised as accrued income. It is neither the Board of Directors' proposal in the draft resolutions nor the receipt of the dividend which triggers the recognition of income.","Dividend income" R76140,"Finance income on finance lease receivables - Right of Use","This account records the lessor's income on a finance lease receivable.","Lease interest income" R76200,"Fair value gains and hedging","This account records the gain realized on the exercise of derivatives (e.g. forward sale/purchase of currencies or commodities).","Derivative intruments - change in fair value" R76300,"Revenue from financial assets","This account records interest income on cash-pooling (#45100000 et #45110000 )","Interest income" R76400,"Financial gain on employee benefits","This account records the net financial income associated with the measurement of employee benefits (Post-employment benefits classified as defined benefit plans and Long-term benefits categories only). This actuarial risk comprises two components: - positive difference between the implied yield of the assets and the cost of unwinding of the discount on the debt, - actuarial gains relating to long-term benefits. N.B. Cf. account #66420000 for further information","Employee benefits" R76410,"Implicit return on reimbursement rights","This account records the estimated financial income for fiscal year N related to reimbursement rights. This is calculated by applying the discount rate N-1 to the fair value of the N-1 redemption rights. Repayment rights do not meet the criteria for qualifying plan assets and therefore can not be deducted from the present value of the commitment. They can be defined in two main cases: • Insurance contracts held by the entity that are not eligible insurance contracts in the sense of a plan asset. • When it is virtually certain that another party will partially or fully reimburse the expenses required to settle a defined benefit obligation. Therefore, the entity must: (a) recognize its reimbursement right as a separate asset and value that asset at its fair value (# 27600000), (b) to break down and recognize changes in the fair value of its right to repayment in the same way as changes in the fair value of plan assets: actuarial gains and losses arising in the benefit period subsequent to the employment are recognized in OCI and the implicit return on the right to reimbursement is recognized in the financial result. NB: 1 / The negative difference between the implied yield on plan assets and the cost resulting from the unwinding of discount of the actuarial debt is recorded in # 66420000 - Financial cost of benefits granted to employees. 2 / The positive difference between the implied yield on plan assets and the cost resulting from the unwinding of discount of the actuarial debt is recorded in # 76420000 - Implicit return on reimbursement rights","Employee benefits" R76500,"Gains / Loans to equity investments","This account records financial income generated on loans to equity investments and primarily interest on loans granted.","Other financial income and expenses" R76610,"Foreign exchange gains on commercial transactions","This account records realized foreign exchange gains on commercial transactions and balance sheet items included in working capital requirements (WCR). Realized Forex impact records the variation of the Forex between the transaction date and the payment date. It’s booked as soon as the payment is made / received. N.B. 1/ A foreign exchange gain or loss is the difference arising on the translation of a given number of currency units into another currency at different exchange rates. Foreign exchange gains or losses arising on the settlement of monetary items or the translation of monetary items at a different exchange rate from that used on their initial accounting during the period or in prior year financial statements must be recognised in profit or loss of the period during which they arise. Realized FX gains are to be recorded in the P&L. The group policy is to account for each exchange difference in the same indicator than the underlying item: - foreign exchange gains and losses are recorded in finance costs if the underlying items are financial instruments (excluding operating receivables and payables). - foreign exchange gains and losses are recorded in operating profit or loss if the underlying items are included in WCR (trade receivables, inventories, trade payables, other operating receivables and payables, etc.), 2/ Realised foreign exchange gains on financial assets and liabilities (including primarily cash instruments, cash equivalents and bank borrowings) are recorded in account #76610000. For further information, please refer to Geodis accounting manual, chapter 2- procedure on foreign exchange.","Foreign exchange gains or losses on commercial transactions" R76820,"Other financial income","This account records financial income related to commercial receivables.","Other financial income and expenses" R76840,"Profit / loss on lease liabilities reassessment","This account records the impact of reassessment of the lease liability when the carrying amount of the right-of-use asset is not sufficient to book a further reduction of the lease liability.","Lease financial income" R76850,"Merger income","This account records merger income generated by a business combination not falling within the application scope of IFRS 3R. Such income may result from partial asset transfers, comprehensive transfers of all assets and liabilities of an entity and other internal restructuring operations. N.B. 1/ The income is equal to the positive difference between net assets received by the absorbing company in the amount of its investment in the absorbed company and the net carrying amount of this investment. This income must be calculated at the date of effect of the transaction. 2/ When acquisition costs incurred by the absorbing company to acquire the securities of the absorbed company are capitalised, the merger gain is reduced in the same amount. For further guidance, please refer to the technical form on the accounting treatment of merger gains and losses, presented in the appendix.","Other financial income and expenses" R77510,"Proceeds from disposals of intangible assets","This account records proceeds from disposals of intangible assets.","Non recurring disposal" R77520,"Proceeds from disposals of PP&E - fixed installations","","Non recurring disposal" R77530,"Proceeds from disposals of PP&E - rolling stock","This account records proceeds from disposals of rolling stock (property, plant and equipment). N.B. When the equipment is used in transportation activities and the sale is of a recurring nature, particularly as part of periodic renewal measures, the disposal proceeds are recorded in account #75820000 - Proceeds from recurring disposals.","Non recurring disposal" R77560,"Proceeds from disposals of securities","This account records proceeds from disposals of non-consolidated securities (minority investments) and securities in associates. N.B. Proceeds from disposals of securities in subsidiaries (exclusive control) and joint ventures are recorded in account #77561000.","Non recurring disposal" R77570,"Selling profit on Right of Use assets","This account records the lessor's selling profit resulting from a finance lease transaction.","Right of use - Non recurring disposal " R77700,"Invest. grants released to profit or loss - fixed installations","This account records the portion of investment grants for fixed assets (other than rolling stock -cf. #77720000) released to profit or loss of the period, to be matched against the costs (asset depreciation) they are intended to offset. N.B. Investment grants received from territorial authorities to finance PP&E are released to operating profit or loss at the same rate as the depreciation of the underlying assets (over their useful life).","Grants income" R77710,"Invest. grants released to profit or loss - rolling stock","This account records the portion of investment grants for rolling stock released to profit or loss of the period, to be matched against the costs (asset depreciation) they are intended to offset. N.B. Investment grants received from territorial authorities to finance PP&E are released to operating profit or loss at the same rate as the depreciation of the underlying assets (over their useful life).","Grants income" R77800,"Other exceptional income","This account records penalties collected in relation with purchases and sales. NB: cf. note related to account #77180000.","Other income" R77810,"Debt waivers obtained","This account records financial expenses relating to debt waivers of a financial nature granted by an entity to a subsidiary or third party. N.B. Debt waivers of a commercial nature are recorded as losses on uncollectible receivables in account #77120000.","Other financial income and expenses" R78090,"Reversal of restructuring provisions","""This account records the utilized portion of reversals of provisions for restructuring following a cash outflow (see Charge in #68151700). N.B. 1/ Please refer to the definition of account #78101000 for precisions regarding the utilized and unutilized portions of a provision reversal. 2/ The unutilized portion of this provision reversal is recorded in #78103100.""","Provision for risks and expenses - reversal" R78111,"Reversal/Impairment of intangible assets","","Intangible assets - impairment reversal" R78112,"Reversal/Impairment of PP&E - fixed installations","","Intangible assets - impairment reversal" R78113,"Reversal/Impairment of PP&E - rolling stock","","Tangible assets - impairment reversal" R78125,"Reversal/Impairment of Right of Use assets","This account records the reversal of right of use assets impairment related to real estate lease contract (building and land).","Right of use - impairment reversal" R78140,"Reversal of provisions (portion utilised)","This account records the utilized portion of reversals of provisions for litigations (see Charge in #68151100). N.B. 1/ The utilized portion of a provision reversal corresponds to the cash outflow necessary to extinguish the company's obligation to the affected third party. This provision reversal is recorded in ""Other operating income and expenses"" in order to cancel out the corresponding expenses paid and ensure that the ultimate impact on gross profit is nil. 2/ The unused portion of these provision reversals is recorded in ""(Charge to)/reversal of) provisions (account #78101100) and is therefore excluded from the gross profit calculation.","Provision for risks and expenses - reversal" R78150,"Reversal/Provisions for other operating risks","This account records the unutilized portion of reversals of provisions for disputes and litigation which were recorded on initial recognition in account #68151100. N.B. 1/ The utilized portion of provision reversals (i.e. giving rise to an outflow of cash) must cancel out the corresponding expenses paid during the period, such that the impact on gross profit is nil. 2/ These provision reversals are therefore classified in the same nature as the corresponding expenses paid, reversals of provisions for litigation (portion utilized) are recorded in account #78101000.","Provision for risks and expenses - reversal" R78160,"Reversal/Prov for employee benefits","This account records the reversals of provisions for retirement termination payments which are the subject of an actuarial valuation, performed using the projected unit credit method. If this account is used in the local trial balance to record the change in provisions for employee benefits (without breakdown between its components), it should be balanced in IFRS accounts. In the latter, the variation has to be broken down between cost of services, financial costs, actuarial gains/losses and cash outflows. N.B. If the variation of this provision is a charge, this has to be recorded in account #68151500.","Provision for risks and expenses - reversal" R78170,"Reversal / Inventory write-down","This account records reversals of provisions for the write-down of inventory of supplies, finished goods and goods purchased for resale, recorded on initial recognition in account #68173000.","Inventories - impairment reversal" R78180,"Reversal / Write-down of trade receivables","This account records reversals of provisions for the full write-down of trade receivables and related accounts when these provisions had been recorded further to an established irrecoverability fact. Initially, these provisions are booked in account #68174100.","Receivable - impairment reversal" R78190,"Reversal / Write-down of other receivables","This account records reversals of provisions for the write-down of current accounts (group and not group), recorded on initial recognition in account #68174400.","Current accounts - impairment reversal" R78410,"Reversal/Impairment of Finance lease receivables","This account records the reversal of finance lease receivables impairment.","Lease receivable - impairment reversal" R78650,"Reversal/Financial provisions","This account records all reversals of provisions on financial instruments other than operating receivables and payables and primarily reversals of provisions relating to the impairment of loans to equity investments.","Financial assets - impairment reversal" R78660,"Reversal/Impairment of financial assets","This account records reversals of provisions for impairment of equity investments other than financial receivables related to equity investments. N.B. Reversals of provisions for impairment of financial receivables to equity investments are recorded in account #78612000.","Financial assets - impairment reversal" R78670,"Reversal/Prov. foreign exchange losses","This account records reversals of provisions for foreign exchange losses covering the risk of a decrease in receivables and an increase in payables due to a change in exchange rates. N.B. This account must be nil in the IFRS balance sheet: - unrealised foreign exchange losses on financial instruments must ultimately be recorded in account #66620000. - unrealised foreign exchange losses on commercial transactions must ultimately be recorded in account #65620000.","Provision for risks and expenses - reversal" R78720,"Reversals of tax-driven provisions","This account records reversals of accelerated tax depreciation.","Tax exemption - reversal" R79100,"Operating expenses reallocated","This account is used to: - either capitalise operating expenses (excluding personnel costs) initially expensed but which are of a capitalisable nature, - or transfer costs expensed for third parties and recharged at cost to balance sheet in very sepecific cases (ex: insurance allowance...), - or transfer personnel costs initially expensed as an operating charge to exceptionnal charges. N.B. 1/ This account is only used when the local rules do not allow to directly neutralize the expenses in the charge account. 2/ It does not concern expenses relating to work performed on internally-generated intangible assets and property, plant and equipment, these expenses are tansfered vis accounts #72xxxxxx. 3/ The personnel costs (excluding the ones related to fixed assets) are transferred via account #79110000). 4/ Under IFRS, this account does not meet the definition of income. The corresponding transactions must be presented directly as a deduction from the related expenses. Consequently, this account must be restated to a specific nature and reduced to nil.","Expenses reallocation" R79110,"Personnel costs reallocated","This account is used to transfer personnel costs initially expensed as an operating charge to: - either exceptionnal charges, - or in assets (except personnel costs related to fixed assets which are capitalizedvia accounts #72xxxxxx). N.B. 1/ This account is only used when the local rules do not allow to directly neutralize the expenses in the charge account. 2/ Under IFRS, this account does not meet the definition of income. The corresponding transactions must be presented directly as a deduction from the related expenses. Consequently, this account must be restated to a specific nature and reduced to nil.","Expenses reallocation" R79600,"Financial expenses reallocated","This account is used to capitalise financial expenses initially expensed but which are of a capitalisable nature and primarily: - borrowing costs directly attributable to the acquisition or production of an item of property, plant and equipment or intangible asset and which can be included in their entry cost, - bank borrowing and bond issue costs deducted from the value of the instrument and able to be spread over its expected useful life. N.B. 1/ This account is only used when the local rules do not allow to directly neutralize the expenses in the charge account. 2/ Recap: Under IFRS these expense reallocations do not meet the definition of income. The corresponding transactions must be presented directly as a deduction/increase in the affected expense accounts. Consequently, this account must be nil in the IFRS package.","Expenses reallocation" R99999,"Other external charges","This account records the intra/Inter Region/Lob services provided by shared service centers. E.g: rebilling from a leader LoB of centralized accounting services","Internal allocation" A20500,"Concessions/patents/similar rights","This account records intangible assets the recognition of which in the balance sheet is based on the existence of a contractual operating right conferring a legal right to industrial ownership and/or legal protection. These assets may: - be acquired under operating licence concession arrangements (primarily patents and trade names). - result from a right of exclusivity or legal right based on an administrative authorisation (e.g. transportation licences, drinking establishment licences, etc.). This account also records patents developed internally: at the end of the work-in-progress process, related development costs are transferred from account #232 to account #2052.","Intangible fixed assets - gross amount" A20700,"Business Assets","This account records the portion of the technical loss related to tangible fixed assets (cf. account #20810000 for the defintion of ""loss merger"").","Tangible fixed assets - gross value"