This report makes up a preparatory report to establish the French fiscal form 2054:

This report shows the evolution of the gross values of fixed assets by fixed asset account (increase by acquisition, revaluation or transfer, decrease by transfer) observed during a fiscal year or a period, on a given depreciation plan of a company.

It is loaded from the records, stored in the FXDLIFL flow tracking table, whoseFlow type is Fiscal statement item and Fiscal statement flow code is equal to FR (code imposed for the accounting plan of a French company).

These flows are recorded:
- during a Generation of temporary flows processing (they are non definitive flows),
- when closing the fiscal year or the period of the plan (they are final flows).

If this report is required for a period, it presents the situation at the beginning of the period, the entries of the period and the situation at the end of the period.

If this report is required for a fiscal year, it presents the situation at the beginning of the fiscal year, the entries of the fiscal year and the situation at the end of the fiscal year.

 ..\FCT\SEEINFO In case where an asset would have been submitted to several entries during the fiscal year (for example, several transfer payment from account to account), only the entry that justifies the fact that it passes from the start situation to the end situation is displayed.

The information is distributed between two boxes, box A and box B, presenting a line of amounts by grouping line.

Note: this report globally displays the data for a given company. FCY2054 - Fiscal statement 2054/Site, is used to carry out a selection on the sites of the company and to independently display the flows for the selected site(s).

Prerequisite

Access to the report

This report can be accessed from the report menu of the group Asset management - France.

List of criteria

Parameter

Parameter title

Type

societe

Company

CPY

plan

Depreciation plan (Local menu Accounts, Finance, Minimum, Source, Reevaluation 76...)

M3101

codflux

Funds code

A

typliasse

FY or periodic (Local menu Fiscal year, Period, Period total)

M3196

datdeb

Date range

D4

refdeb

Asset range

AAS

Comments

The data is filtered by site according to the rights  granted to the user on the function GESFAS (Assets).

Miscellaneous

1/ The default values displayed are those entered in the Report dictionary. When values are entered, any existence control is carried out. In the case where they are inexistent or inconsistent, any print is carried out.

2/ As this report is single-company, the company reference must be entered in the Company setup.

3/ The Typflux setup: Flow type is not visible because the user cannot modify it. Its value is Fiscal statement line (setup performed at the level of the Report dictionary).

4/ The Datdeb setup: Date ranges must be entered.

    • Date ranges must correspond exactly to the start and end date of a FY or a period.
    • When the report is requested for accumulated periods, the start date must necessarily match the current fiscal year start date.

Report description

Implicit Selection:

Reminder:
- Are taken into account only the assets flows which detention type is In property or In concession.
- Are only dealt with those plans for which the management of flows by Fiscal statement item is activated and whose Fiscal statement flow code has the value: FR. (This setup is carried out at the level of the GESCNX management function of the Contexts).
- The FR funds code is mandatory for the accounting depreciation plan of a French company.

Restored information

The report presentation is similar to that of the Cerfa 2054 form.
The displayed information is distributed between a box A and a box B, and sorted by class, to present:
- a line of amounts by grouping line,
- a subtotalization for each line of the intangible assets, and for the totality of the 11 lines of the intangible assets,
- a global totalization.

Box A:

 

Information

Description

Loaded from the fields

Table

A1

Previous gross value
of the fixed assets at the beginning of the fiscal year (or period)

Concerns the assets:
- present when opening the fiscal year (or period).

The amount taken into account corresponds:
- For the non-revalued assets, to the basis of the depreciation plan involved.
- For the assets revalued during the fiscal year, to the basis of the depreciation plan involved minus the revaluation variance.
- For the assets revalued during the fiscal year, to the basis of the depreciation plan involved minus the revaluation amount.


DPRBASSTR


FLU

A2

Increases following a revaluation conducted during the fiscal year (or period)

Concerns the assets:
- Having been subjected to a revaluation during the fiscal year and stable during the fiscal year (or period).
- Having been subjected to a revaluation and transferred to another grouping line during the fiscal year (or period).

The amount taken into account corresponds to the revaluation variance reported on the depreciation plan concerned.


RVAAMT


FLU

A3

Increases:
- by acquisitions, creations, contributions

 

 

 



- by line-to-line transfers

Concerns the assets:
- Acquired, produced and coming from an intra-group operation during the fiscal year (or period).

The amount taken into consideration corresponds to the basis of the depreciation plan concerned.
It concerns the revaluation amount for the revalued assets during the fiscal year (or period).

It concerns:
- the assets acquired during a former fiscal year, and subjected during the fiscal year (or period), to a transfer to this grouping line.
- The first uses during the fiscal year (or period), for WIPs referenced during the previous fiscal year (or pperiod).

The amount taken into consideration corresponds to the basis of the depreciation plan concerned.
if several transfers took place during the fiscal year (or period), the line in force at the beginning of the fiscal year (or period) is the one to be used.

INCBUY

 

 

 

 

 
INCTRF

FLU

 

 

 

 

 
FLU

Box B

 

Information

Description

Loaded from the fields

Table

B1

Decreases following line transfers

Concerns the assets:
Acquired during a previous fiscal year (or period) and transferred from this to line to another during the fiscal year (or period).

The amount taken into consideration corresponds to the basis of the depreciation plan concerned.

DCRTRF

FLU

A2

Decreases following transfers or retirements

Concerns the assets:
Acquired during a previous fiscal year (or period) and the current fiscal year, and issued during the fiscal year (or period).

The amount taken into consideration corresponds to the basis of the depreciation plan concerned.

DCRSAL

FLU

B3

Gross value of the fixed assets at the end of the fiscal year (or period).

 


DPRBASEND


FLU 

 B4

Original value of the fixed assets at the end of the fiscal year (or period)

 

 
BSEVALEND

 
FLU

Tables concerned

The data extracted from the following tables are processed by the report FAS2054 :

Table

Table description

COMPANY [CPY]

Company

FXDASSETS [FAS]

Assets

FXDLIFL [FLU]

Track funds

PARFLUX [PFL]

Parametn of funds(header)

PARFLUXDET [PFD]

Parametn of funds(detail)