Form 2056 — provisions on the balance sheet
Form 2056 lists EVERY provision carried on the balance sheet, in three blocks of different nature: regulated (tax-driven) provisions, including accelerated tax depreciation; provisions for liabilities and charges; and asset impairments. Each block has four columns: amount at opening, charges for the year, releases, amount at closing. The foot of the form splits charges and releases between operating, financial and exceptional — and it is that split which reconciles with the 2052 and 2053 income statements.
Up to date for 2026 — verified on September 8, 2026Official form2056-SDGuide: about 25 min
This content is part of the path: Completing the schedules of my full tax return package· Step 7 of 8· Next step: Form 2057 — maturities of receivables and payables
Deadlines
- With the year's tax package
- Form 2056 is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Breakdown of provisions by nature and purpose at closing
- Frame B of form 2055 for accelerated tax depreciation
- Income statements 2052 and 2053 for the same year
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Who this applies to
- Businesses taxed under the standard regime (BIC or corporate income tax)
- Companies carrying provisions for litigation, warranties, pensions or doubtful receivables
- Accountants and directors preparing the year-end package
Worked example
Example: SARL Bertin provides for an employment tribunal claim
SARL Bertin opens the year with EUR 42,000 of provisions for liabilities and charges (box 5Z). It charges EUR 18,000 for a pending employment tribunal claim (box TV) and releases EUR 9,000 on a customer warranty that has expired (box TW). The closing balance is 42,000 + 18,000 − 9,000 = EUR 51,000 (box TX), which reappears on the liabilities side of form 2051. The charge being an operating one, it goes in box UE and reconciles with the matching expense in the 2052 income statement.
How to fill it in, step by step
- In column 1, carry forward each provision's amount at opening — last year's closing figure.
- Report the year's charges in column 2, line by line according to the nature of the provision.
- Report releases in column 3, whether the provision was used or became unnecessary.
- Total the three blocks separately (TOTAL I, II and III) before the grand total.
- At the foot of the form, split charges and releases between operating, financial and exceptional, and check the reconciliation with the income statement.
The form, line by line
- 3Z to TU — regulated provisions
- The tax block: accelerated tax depreciation, price-increase provision, investment provision. Accelerated tax depreciation comes from frame B of form 2055.
- 5Z to TX — provisions for liabilities and charges
- Litigation, customer warranties, pensions, major maintenance. A provision no longer justified at closing is added back to taxable profit on form 2058-A.
- 7B to UA — impairments
- Impairment of fixed assets, inventory and trade receivables. They reduce assets on form 2050; they are not liabilities.
- UE to UK — of which charges and releases
- The operating / financial / exceptional split. This is what ties back to the income statement: a gap points to a provision booked at the wrong level of profit.
- Three headings, four columns
- Provisions are grouped under three headings according to their nature — regulated provisions, provisions for liabilities and charges, provisions for impairment — and each shows, in turn, the opening balance, the charges for the year, the write-backs, then the closing balance. A provision appearing only in a movement column, with no opening or closing balance, betrays a carry-over error.
Good to know
- Accrued expenses do NOT belong on this form: the printed NOTA refers them to the detailed statement required by article 38 II of annex III to the French tax code.
- Regulated provisions and provisions for liabilities appear on the LIABILITIES side of form 2051; impairments reduce ASSETS on form 2050.
- Lines marked (1) must be detailed on a separate sheet, by year of creation or by purpose.
- Accelerated tax depreciation appears here AND in frame B of form 2055: not a duplicate, but the same amount seen first from the balance sheet, then from the depreciation schedule.
Common mistakes
- Providing for an accrued expense, which the form expressly excludes.
- Failing to release a provision that is no longer needed: it stays on the balance sheet and becomes an adjustment at the first audit.
- Classifying a charge as exceptional to keep operating profit intact — the split at the foot of the form is compared with the income statement.
- Confusing impairment (a reduction of assets) with a provision for liabilities (a probable obligation).
Frequently asked questions
Must a non-deductible provision still appear here?
Yes. Form 2056 is an ACCOUNTING statement: it lists every provision on the balance sheet. Whether a provision is deductible is settled elsewhere, by an add-back on form 2058-A.
Where does accelerated tax depreciation appear?
In the regulated-provisions block, on the "amortissements dérogatoires" line, and in frame B of form 2055. The amount is the same, seen first as a balance-sheet provision, then as a depreciation-schedule difference.
Is the form filed with no provisions at all?
Yes, it is part of the standard-regime package. The "Néant" box at the top signals the absence of provisions.
Must each provided-for dispute be itemised?
Not on this form: lines marked (1) are detailed on a separate sheet, by year of creation or by purpose. Form 2056 carries only the totals by nature.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.