Module 117 min2033 wordsFree — no account
Self-financing capacity and operating cash flow
Dated official sources, and the contents this module links to · 1 section
Official sources
- French general accounting plan — ANC regulation 2014-03, enacted by the order of 8 September 2014 — verified on September 6, 2026
- Standard-regime tax return pack, including form 2058-A determining taxable profit — verified on September 6, 2026
- INSEE — definition of gross operating surplus — verified on September 6, 2026
Contents linked from this module
- Calculate your self-financing capacity
By both methods, with the reconciliation between net result and gross operating surplus.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.