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Form 2057 — maturities of receivables and payables

Form 2057 does not measure new amounts: it SPREADS OVER TIME the ones the balance sheet already carries. Frame A splits receivables between those due within one year and those due later; frame B splits payables into three bands — within one year, one to five years, beyond five years. The "gross amount" totals must tie back to the matching lines of forms 2050 and 2051: the same substance, seen by maturity.

Up to date for 2026 — verified on September 8, 2026Official form2057-SDGuide: about 25 min

This content is part of the path: Completing the schedules of my full tax return package· Step 8 of 8· Last step of the path

Deadlines

With the year's tax package
Form 2057 is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).

Documents to prepare

  • Customer and supplier ledgers at closing
  • Bank loan repayment schedule
  • Forms 2050 and 2051 balance sheets for the same year
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Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

Whole number, up to 12 digits, no spaces — minus sign allowed

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Who this applies to

  • Businesses taxed under the standard regime (BIC or corporate income tax)
  • Companies with medium- or long-term debt, whose bank schedule shapes the balance sheet
  • Accountants and directors preparing the year-end package

Worked example

Example: SARL Bertin finances its machine over five years

SARL Bertin closes with EUR 196,000 of gross receivables (box VT), of which EUR 188,000 due within one year (box VU) and EUR 8,000 beyond (box VV) — a loan to a subsidiary. On the payables side, the gross total is EUR 312,000 (box VY), of which EUR 154,000 due within one year (box VZ), EUR 140,000 between one and five years — the balance of the loan financing the machining centre — and EUR 18,000 beyond five years. Each frame's gross total ties back to forms 2050 and 2051.

How to fill it in, step by step

  1. In frame A, column 1, carry over the gross amount of each receivable shown on the 2050 asset balance sheet.
  2. Split each receivable between "within one year" and "beyond one year" by its contractual maturity at closing.
  3. In frame B, carry over the gross amount of each payable from the 2051 liabilities side, line by line.
  4. Split payables into three bands: within one year, one to five years, beyond five years — the bank schedule governs for loans.
  5. Fill in the footnotes: loans granted and repayments received in frame A, borrowings taken out and repaid in frame B.

The form, line by line

VT, VU, VV — receivable totals
VT is the gross figure, VU the part due within one year, VV the part beyond. VU + VV must equal VT: splitting creates and loses nothing.
VY, VZ — payable totals
VY is the gross figure, VZ the part due within one year. The next two bands — one to five years, beyond five years — carry NO printed box code: the boxes exist without a label.
VD, VE — loans granted and repayments received
Footnote (1) of frame A: the year's flows, not to be confused with the outstanding balance on the "Prêts" line.
VJ, VK, VL — the year's borrowings
Footnote (1) of frame B for borrowings taken out and repaid during the year, footnote (2) for debts owed to individual shareholders.
Its official title: "État des échéances des créances et des dettes à la clôture de l'exercice" (CERFA no. 10950)
This table is one of the EIGHT ACCOUNTING TABLES attached to the profit return: the official guidance requires them to be completed "in accordance with accounting rules". They are distinct from the tax tables that follow (2058-A onwards), which carry out the adjustments. Completing an accounting table with figures already adjusted for tax is the basic mistake of the liasse.

Good to know

  • Maturity is assessed AT CLOSING, not at inception: a seven-year loan taken out six years ago is a payable due within one year.
  • The last two columns of frame B carry no box code: they are filled in all the same, and that is a quirk of this form.
  • Prepaid expenses sit in frame A and deferred income in frame B: they are accruals, not receivables or payables in the strict sense.
  • Frame B distinguishes loans "of at most one year at inception" from those "of more than one year at inception": that distinction really is about INCEPTION, unlike the column split.

Common mistakes

  • Splitting by the loan's ORIGINAL term instead of the maturity remaining at closing.
  • Leaving the last two columns of frame B empty because they carry no printed code.
  • Entering a net amount where the form asks for the GROSS amount, before impairment.
  • Confusing the outstanding loan balance (line UP) with loans granted during the year (box VD).

Frequently asked questions

Must the 2057 totals equal the balance sheet?

Line by line, yes: the "gross amount" column repeats the receivables of form 2050 and the payables of form 2051. The form only spreads them by maturity; it adds none.

How should a bank overdraft be classified?

As a payable due within one year: a current bank facility is repayable on demand. It belongs with borrowings from credit institutions, on the "at most one year at inception" line.

What about a doubtful trade receivable?

It has its own line in frame A, apart from other trade receivables, and at its GROSS amount. The matching impairment is declared on form 2056.

Is the form filed with no receivables or payables?

Yes, it is part of the standard-regime package. The "Néant" box at the top signals it.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

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.