FIBEN - Groupes IFRS : Financial statements groups - IFRS standards

Company report data are statistics communicated by companies via a tax return and, for some, include additional sheets so the Banque de France can assign BDF ratings to the company groups and their subsidiaries. These are accounting item data, corresponding to the scope of consolidation. Corporate account details are entered by the analyst and, on the group level, the consolidated accounts correspond to an aggregation of these company accounts.