The accounting package is made up of all the following documents:

• the annual accounts or consolidated accounts relating to a given accounting year, the filing of which with the Trade and Companies Register (Registre de commerce et des sociétés - RCS) is required by law;
• including, if applicable:
  • the balance of the accounts as recorded in the standard chart of accounts (Plan comptable normalisé - PCN);
  • all deeds, extracts from deeds and documents of any kind relating to the annual accounts or consolidated accounts for the same accounting year, the filing of which is also required by law.