Form 2058-C — appropriation of profit and miscellaneous information
Form 2058-C says WHAT BECAME of the PREVIOUS year's profit. On the left, the sources: retained earnings from the earlier balance sheet, the previous year's result, amounts drawn from reserves. On the right, the appropriations voted by the shareholders' meeting: legal reserve, other reserves, dividends, other distributions, retained earnings. The form states its own control — TOTAL I must equal TOTAL II. The second half, "miscellaneous information", collects data the rest of the package does not carry: leasing commitments, subcontracting, VAT collected, gross wages.
Up to date for 2026 — verified on September 8, 2026Official form2058-C-SDGuide: about 20 min
This content is part of the path: Reporting my business capital gains· Step 3 of 7· Next step: Form 2059-A — determination of gains and losses
Deadlines
- With the year's tax package
- Form 2058-C is filed with the whole package (forms 2050 to 2059) and the income return, electronically (EDI-TDFC).
Documents to prepare
- Minutes of the annual approval meeting
- Previous year's form 2051 (retained earnings)
- Form 2052 income statement (lines FW and FX) and the year's latest payroll declaration
The blank PDF remains downloadable from the official site. For pre-filling, we keep a copy of this public form (Licence Ouverte 2.0, source cited on the produced document).
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Who this applies to
- Standard-regime companies that have held an annual approval meeting
- Companies paying dividends or funding their legal reserve
- Accountants and directors preparing the year-end package
Worked example
Example: SAS Delmas appropriates the previous year's profit
The shareholders of SAS Delmas vote on a prior-year profit of EUR 120,000 (box ØD), plus EUR 15,000 of retained earnings (box ØC): TOTAL I is EUR 135,000 (box ØF). They fund EUR 6,000 to the legal reserve (box ZB), EUR 40,000 to other reserves (box ZD), pay EUR 60,000 of dividends (box ZE) and leave EUR 29,000 as retained earnings (box ZG). TOTAL II is EUR 135,000 (box ZH): the equality the form requires holds.
How to fill it in, step by step
- Enter in box ØC the retained earnings shown on the earlier balance sheet.
- Enter in box ØD the previous year's result, the one the meeting voted on.
- Add amounts drawn from reserves in box ØE, then total in box ØF.
- Split the appropriations voted: legal reserve, other reserves, dividends, other distributions, retained earnings.
- Check that TOTAL I equals TOTAL II, as the form spells out, before completing the miscellaneous information.
The form, line by line
- ØD — result of the year preceding the return
- This really is the year N−1 result, not N: the form records an appropriation voted during the year being declared.
- ØF and ZH — TOTAL I and TOTAL II
- The form itself prints "total I must equal total II". A difference means a source or an appropriation is missing.
- ZJ and YX — totals of external charges and taxes
- They tie to lines FW and FX of the 2052 income statement: the form details what the 2052 aggregates.
- ØB — gross wages
- The form refers explicitly to the latest payroll declaration (DSN) for the calendar year: this is payroll data, not accounting data.
- Its official title: "Tableau d'affectation du résultat et renseignements divers" (CERFA no. 10953)
- This table belongs to the TAX tables of the liasse (2058-A to 2059-G), the ones carrying adjustments and tax-specific tracking — as opposed to the eight accounting tables (2050 to 2057), which reproduce the accounts as kept.
Good to know
- The retained earnings in box ZG become the retained earnings on the 2051 balance sheet of the year declared: the two reconcile.
- The legal reserve is funded at 5% of profit until it reaches 10% of share capital; beyond that, funding is no longer compulsory.
- The miscellaneous information carries data recorded nowhere else in the package: leasing commitments, discounted bills not yet due, subcontracting, external staff.
- Box ZK expects a RATE in percent, not an amount: the highest interest rate paid on shareholder current accounts.
Common mistakes
- Appropriating the DECLARED year's result instead of the previous year's — the form records a decision already taken.
- Unbalancing the two totals by forgetting amounts drawn from reserves.
- Entering net wages in box ØB where the form asks for the GROSS figure from the payroll declaration.
- Omitting leasing commitments, which appear nowhere on the balance sheet and have only this form to become visible.
Frequently asked questions
Why does the form cover the previous year?
Because an appropriation is voted AFTER closing, by the approval meeting. The form filed with the year N package therefore records the decision taken during N on the year N−1 result.
What if there is a loss to appropriate?
It goes in as a negative source and is usually carried to a debit retained-earnings balance. The equality of the two totals still holds.
Must all the miscellaneous information be completed?
Whatever concerns the business, yes: these are filing obligations, and several — leasing, discounted bills — are off-balance-sheet commitments that nothing else makes visible.
Must a company with no distribution file this form?
Yes. Even without a dividend, appropriating the result to reserves or retained earnings is declared here, and the miscellaneous information remains due.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
- impots.gouv.fr — Form 2050-LIASSE: standard-regime tax package (forms 2050 to 2059, 2026 edition) — September 8, 2026
- BOFiP — BOI-BIC-DECLA-30-10-10-20: form and content of the profit return under the normal regime (tax tables 2058-A to 2059-G, their official titles and CERFA numbers) — September 13, 2026
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.