(This document is a translation of the summary posted in French on the
xbrl.fr web site)
Purpose and Scope
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This taxonomy
provides accounting terms that are used in general purpose financial
statements that are prepared in accordance with French Accounting Principles
(French GAAP). It includes the primary financial statements and
major tables for detailing movements of assets and provisions and maturities
of assets and liabilities. XBRL France does not claim that this taxonomy is
comprehensive. Organizations using this taxonomy may need to extend this taxonomy. |
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Owner(s) |
XBRL |
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Date |
2009-07-07 |
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Status |
Version
2.0 opened for public comments |
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Approval Level |
XBRL
International "Acknowledged". |
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Specification version |
XBRL
Specification Version 2.1, dated 2003-12-31, revision dated 2008-07-02 |
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References to other XBRL Modules |
None |
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Contact |
Eric Jarry (technical) eric.jarry@gmail.com Sylvie Lépicier (administrative) sylvie.lepicier@xbrl.fr |
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Comments |
This taxonomy has been prepared by a work group of
XBRL France under Philippe Bonnin (philippe.bonnin@xbrl.fr),
headed by Eric Jarry (eric.jarry@xbrl.fr),
with the active support of Sylvie Lépicier, Secretary
general of XBRL France (sylvie.lepicier@xbrl.fr). This taxonomy is established in accordance with the « Règlement
n°99-03 du 29 avril 1999 du Comité de la réglementation comptable »
updated by a number of subsequent advices and called Plan Comptable Général (French gaap). A conformity advice as for
presentation and labels has been obtained from the CNC, the accounting
authority that is responsible for issuing and maintaining the Plan Comptable
Général It is available at: http://www.minefe.gouv.fr/directions_services/CNCompta/pcg.htm.
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Namespace |
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Namespace prefix |
ca |
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Physical location of taxonomy files |
Basic scheme
http://www.xbrl.org/fr/fr/eff/tca/2009-07-07/tca-2009-07-07.xsd Usage entry points
List of independent entry points defined.
Each entry point incorporates links to concepts and labels, presentation and
calculation linkbases. XBRL Reports created by the industry will select
the required entry points from this list according to the report content.
All taxonomy files
http://www.xbrl.org/fr/Taxonomie%20Comptes%20Annuels/2009-07-07/TCA-2009-07-07.zip |
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Summary document |
(French language) |
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References to other taxonomies |
None |
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Extra documents |
Summary explications of the taxonomy structure (French language)
The taxonomy and its documentation, including
templates (French language) |
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Copyright and License |
Copyright © [2009-07-07],
[XBRL This taxonomy and
translations of it may be copied and furnished to others, and derivative
works that comment on or otherwise explain it or assist in its implementation
may be prepared, copied, published and distributed, in whole or in part,
without restriction of any kind, provided that: 1.
The above copyright notice
and this paragraph are included on all such copies and derivative works. 2.
A link or URL to the
original taxonomy is included in all such copies and derivative works. However, this taxonomy
itself may not be modified in any way, such as by removing the copyright
notice or references to XBRL International or other organizations, except as
required to translate it into languages other than English. Members of XBRL
International and the taxonomy owners agree to grant certain licenses under the
XBRL International Intellectual Property Policy (www.xbrl.org/legal). The name and trademarks of
XBRL International may NOT be used in advertising or publicity pertaining to
this document or its contents without specific, written prior permission.
Title to copyright in this document will at all times remain with copyright
holders. By using and/or copying
this taxonomy, you (the licensee) agree that you have read, understood, and
will comply with the terms and conditions set out in this document and in the
Copyright, Intellectual Property and Trademarks documents on www.xbrl.org/legal This taxonomy and its
associated files are provided on an "AS IS" basis and XBRL
INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS
OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE
INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF
MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy
are invited to submit, with their comments, notification of any relevant
patent rights and copyrights of which they are aware and to provide
supporting documentation. The attention of users of
this taxonomy is directed to the possibility that its use may require use of
an invention covered by patent rights. XBRL International and the owners of
the taxonomy shall not be responsible for identifying patents for which a
license may be required by this taxonomy, or for conducting legal inquiries
into the legal validity or scope of those patents that are brought to its
attention. This taxonomy is prospective and advisory only. Prospective users
are responsible for protecting themselves against liability for infringement of
patents. XBRL International and the owners of this taxonomy takes no position
regarding the validity or scope of any intellectual property or other rights
that might be claimed to pertain to the implementation or use of the
technology defined by implied by the taxonomy or the extent to which any
license under such rights might or might not be available; neither do they
represent that they has made any effort to identify any such rights. Members
of XBRL International agree to grant certain licenses under the XBRL
International Intellectual Property Policy (www.xbrl.org/legal). Warranty
ALL PARTIES ACKNOWLEDGE
THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS ASSOCIATED
FILES IS PROVIDED “AS IS” WITH NO WARRANTIES WHATSOEVER, WHETHER EXPRESS,
IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM ANY
WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE,
NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY PROPOSAL,
RECOMMENDATION, OR SAMPLE; OR ANY WARRANTY THAT THE USE OF THE CONTENTS OF
THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT INFRINGE ANY THIRD PARTY
PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS. Limitation of Liability
IN NO EVENT WILL XBRL
INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER
OR ANY THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE GOODS OR SERVICES,
LOST PROFITS, LOSS OF USE, LOSS OF DATA OR ANY DIRECT, INDIRECT,
CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPECIAL DAMAGES, WHETHER UNDER
CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF THE USE OF
THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE PERFORMANCE OR IMPLEMENTATION
OF THE CONTENTS THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH PARTY HAD
ADVANCE NOTICE OF THE POSSIBILITY OF SUCH DAMAGES. |
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