Template for an update statement on the affected assets
SAMPLE STATEMENT OF ASSIGNED ASSETS IN ACCORDANCE WITH THE SIMPLIFIED ACCOUNTING OBLIGATIONS TO WHICH THE PROFESSIONAL ACTIVITY OF PERSONS BENEFITING FROM THE SCHEMES DEFINED IN ARTICLES 50-0,64 BIS AND 102 TER OF THE GENERAL TAX CODE IS SUBJECT (MICRO-ENTREPRISE TAX SCHEME)
I.-General information
Last name:
First name:
Name of the EIRL:
SIREN number
Date of issue of this update statement (1):
31 December….
II -Update of assets allocated to the exercise of the professional activity at the end of the financial year
A.-Assets (2)
|
SHEET
description (3) |
DESCRIPTION (4) |
DATE
of acquisition |
DECLARED VALUE
or acquisition price (5) |
SECURITIES ATTACHED TO THE PROPERTY (6)
(if applicable) |
|---|---|---|---|---|
| A1 | ||||
| A2 | ||||
| A3 | ||||
| Total | X | X | X |
B.-Liabilities
| Item | DESCRIPTION (7) | CURRENT |
|---|---|---|
| B1 | ||
| B2 | ||
| B3 | ||
| Total | X |
C. Evolution
| FINANCIAL YEAR N-1 |
FINANCIAL YEAR N
(at 31 December…., date of issue of this update statement) |
|
|---|---|---|
| Total assets | ||
| Total liabilities |
Done on
At
Signature of person:
(1) The statement updating the affected assets provided for in Article R. 526-10-1 of the French Commercial Code must be drawn up on 31 December each year and filed with the legal publicity register to which the EIRL is subject pursuant to Article L. 526-7, within six months of it being drawn up.
(2) These are:
-all of the assets, rights, obligations and sureties from which the EIRL benefits, necessary for its professional activity or used for the exercise thereof, which were the subject of an assignment to the professional activity when the assigned assets were set up or subsequently;
-all assets acquired during the financial year or previous financial years in connection with the business activity of the EIRL, and in particular the amount of the cash in hand and the credit balance of the bank account(s) opened by the EIRL, including all income received during the financial year or previous financial years that the EIRL has chosen not to transfer to its unallocated assets.
(3) For items that were already included in the descriptive statement or in the update statement for the previous financial year: attach a copy of the corresponding identification sheet.
(4) Description: the description must be brief: assets of the same nature or belonging to the same group whose unit value does not exceed 500 euros should be aggregated. The description must specify the location if the property concerned is real estate.
(5) For items that were already allocated or acquired on 1 January: the value is that recorded in the descriptive statement or in the update statement for the previous financial year.
For items allocated during the financial year, the value is the market value or, in the absence of a market, the value in use.
For items acquired (from a third party) during the financial year, the value is:
-the acquisition cost for assets acquired for consideration;
-the market value for assets acquired free of charge or, in the absence of a market, the value in use;
-the production cost for assets produced by the EIRL;
-the amount receivable for trade receivables.
For securities from which the EIRL benefits, indicate the amount of the guaranteed commitment.
(6) Specify the nature of the sureties encumbering the property and the amount of the secured claim.
(7) This concerns all loans and debts assigned to the EIRL’s professional activity or arising during the financial year or previous financial years in connection with this activity; specify whether these are loans, supplier debts, with the outstanding balance, or liabilities of a tax or social security nature.
