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Years : 1989-2020

Producer : Banque de France
Authorisation : Producer

FIBEN (company banking database) data are included in the Social Reports - Report Items (Excluding Central Report) in MUSES (Mutualization of statistical series). The data concern the company tax return, which is made up of all the accounting documents produced by the company or, where applicable, by its accounting firm, at the time of closing of the fiscal year. All these documents are then submitted to the tax authorities. The tax return comprises the company's income statement, as well as tables summarizing financial data for the fiscal year: the balance sheet, the income statement, the determination of the taxable income as well as off-balance sheet items. The tax return is used to determine the amount of tax the company must pay. It can also serve as an indicator of the company's financial health for certain third parties such as banks. The Banque de France does not collect all forms, nor all the items on each form of the tax return.