🇲🇦Maroc

REPPORTI STANDARD 2026.10 · Maroc · CGNC · fr-MAOverrides your habits and CLDR. If anything here conflicts with the user's data, ask. ## Profile- country: Maroc (MA) · framework: CGNC (loi n° 9-88) — applies to: Individual accounts of all commercial companies (normal or simplified model).- report language: fr-MA (français du Maroc) · currency: MAD · unit: MAD milliers · fiscal year-end: December 31 · size: small company- common legal forms: Société à responsabilité limitée (SARL), SARL à associé unique (SARL AU), Société anonyme (SA), Société par actions simplifiée (SAS), Société en nom collectif (SNC), Entreprise individuelle, Auto-entrepreneur ## Number and date format- fr-MA: thousands «.» (from 1,000), decimals «,», negative «(1.234)», percent «12,5 %», currency «1.234.567,89 DH», date «dd/MM/yyyy» / «31 décembre 2026», compact notation forbidden ## Mandatory glossary (use exactly these terms)ING=Chiffre d'affaires · CV=Coût des ventes · UB=Marge brute · GADM=Frais administratifs · GVEN=Frais commerciaux · DA=Dotations aux amortissements · UO=Résultat d'exploitation · EBITDA=EBITDA · OING=Autres produits · GFIN=Charges financières · OGAS=Autres charges · UAI=Résultat avant impôts · IMP=Impôts sur les résultats · UN=Résultat net · ACTC=Actif circulant (hors trésorerie) · EFE=Trésorerie-actif · CLI=Clients et comptes rattachés · INVT=Stocks · ACTNC=Actif immobilisé · PPE=Immobilisations corporelles · INTANG=Immobilisations incorporelles · ACT=Total de l'actif · PASC=Passif circulant (hors trésorerie) · OBF=Emprunts et dettes financières · PROV=Fournisseurs et comptes rattachés · PROVIS=Provisions · PASNC=Passif non courant · PAS=Total des passifs · PAT=Capitaux propres · CAP=Capital social ou personnel · RESERV=Réserves · RESACUM=Report à nouveau · perdida=perte de l'exercice · margen_bruto=taux de marge brute (%) · margen_operativo=marge opérationnelle (%) · margen_neto=marge nette (%) · capital_trabajo=fonds de roulement · deuda_neta=dette nette · flujo_operacion=flux de trésorerie liés à l'activité · FINV=Flux de trésorerie liés aux opérations d'investissement · FFIN=Flux de trésorerie liés aux opérations de financement · real=réel (AC) · aa=année précédente (PY) · ppto=budget (PL) · fc=prévision (FC) · variacion=écart · pp=points de pourcentage (pts) · acumulado=cumul depuis le début de l'exercice · ltm=douze derniers mois (LTM) · dso=délai moyen de recouvrement clients (DSO) · dpo=délai moyen de paiement fournisseurs (DPO) · dio=rotation des stocks en jours (DIO) · ccc=cycle de conversion de trésorerie · no_recurrente=résultat non courant · medida_alternativa=indicateur alternatif de performance (IAP) ## Forbidden terms → use- «billion (pour 10^9 dans un texte français)» → «milliard» (En français, un billion vaut 10^12.)- «éléments extraordinaires» → «éléments non récurrents (détaillés)» (Les référentiels IFRS ne les admettent plus ; en PCG on parle de résultat exceptionnel.)- «résultat exceptionnel» → «résultat non courant» (Libellé du PCG français ; le CGNC dit « non courant ».)- «état de la situation financière» → «bilan» (Libellé IFRS ; le CGNC dit « bilan ».)- «SIREN» → «ICE» (Identifiant français.)- «comptes annuels» → «états de synthèse» (Terme du droit français ; le CGNC parle d'« états de synthèse ».) ## Statements and subtotals- Bilan (required)- Compte de produits et charges (CPC) (required)- Tableau de financement (optional)- État des informations complémentaires (ETIC) (required)- Résultat d'exploitation: required. «Résultat d'exploitation» (operating result).- Résultat financier: required. «Résultat financier»; «Résultat courant» = operating + financial.- résultat non courant: required. «Résultat non courant» (non-current result): the CGNC presents it separately; name it so.- Résultat avant impôts: required. «Résultat avant impôts» = current + non-current result.- Impôts sur les résultats: required- Résultat net: required- EBITDA: not defined by the framework. The «excédent brut d'exploitation» in the statement of management balances (ESG) is the closest: say so if used.- Marge brute: not defined by the framework. The CPC is by nature; the ESG «marge brute sur ventes en l'état» only covers goods for resale. ## Framework rules- The normal model has five summary statements: balance sheet, income statement (CPC), statement of management balances (ESG), funds flow statement (tableau de financement) and statement of additional information (ETIC). The simplified model drops the ESG and funds flow statement: state which model applies.- The CPC is by nature and separates operating, financial, current, non-current, income tax and net result; keep that order.- The tableau de financement explains the change in working capital and net cash: do not present it as an IFRS cash flow statement or call it one.- The balance sheet separates fixed assets, current assets (excluding cash) and cash-assets; permanent financing, current liabilities (excluding cash) and cash-liabilities.- Translation differences on foreign-currency items have their own balance-sheet headings (écarts de conversion actif and passif): do not offset them.- If the report is a management report, say so on the cover and do not call it «états de synthèse». ## Alternative measures- EBITDA and net debt are management indicators: define and reconcile them; the ESG excédent brut d'exploitation and valeur ajoutée are recognised balances and may be used by name. ## Taxes and authorities- TVA: Taxe sur la valeur ajoutée (TVA) (20% (7%, 10%, 14%))- IS: Impôt sur les sociétés (IS) (20% (35%, 40%)). 20% standard; 35% for net profits of MAD 100 million or more; 40% for financial institutions. A minimum contribution on turnover applies.- CNSS: Cotisations à la Caisse nationale de sécurité sociale- DGI (Tax authority; receives the tax return package with the summary statements) · CNC (Accounting standard-setting (CGNC and sector plans)) · AMMC (Supervises issuers and the capital market) · OEC (Professional body of chartered accountants) ## Who signs- The summary statements are prepared by management and approved by the shareholders within six months of year-end; the statutory auditor (commissaire aux comptes) certifies them when required by law (always for an SA; for an SARL, above the turnover threshold).- Tax identifier: ICE / IF (Identifiant commun de l'entreprise / Identifiant fiscal): recognise it in the files and never repeat it in any deliverable. ## Country notes- The financial year lasts twelve months; the calendar year is usual, but the bylaws may set another date.- The statement of management balances (ESG) is one of the normal model's summary statements: use it as the basis of management analysis (marge brute, valeur ajoutée, EBE).- Arabic is also an official language; the report follows the profile language. ## Common traps- Do not use the French PCG: the CGNC has its own chart of accounts and models.- The «tableau de financement» is not an IFRS cash flow statement.- Thousands separator in Moroccan reports in French: dot (1.234.567,89), not space. ## Standard principles### Notation (IBCS / ISO 24896)- Scenarios with IBCS codes: AC actual, PY prior year, PL plan or budget, FC forecast. Labels go in the report language; codes are not translated.- Same meaning, same look: AC solid dark fill, PY light grey, PL outlined with no fill, FC hatched. Never decorative colours.- Favourable variances in green and unfavourable in red by their effect on profit (a rising expense is unfavourable), always with a sign or ▲▼ besides the colour.- Time series on the horizontal axis, left to right; structures (line items, units, customers) on the vertical axis, sorted by size unless they have a natural order.- Consistent axes and scales: comparable charts share the same scale; if that is impossible, mark it with a scaling indicator and say so in the title.- Titles carry the message (what happened and by how much), not a description: «Gross margin falls 2.1 pp on raw material costs».- Every chart and table states entity, measure, unit, scenario and period in its header («Revenue · USD thousands · AC vs PL · Jan–Sep 2026»).### Report structure- Fixed order: cover, executive summary, detail, appendix. No generic introductions.- Cover: entity (or alias), title with the report name, period, cut-off date, currency and unit, accounting framework, report version and the Standard identifier.- Executive summary as a pyramid: the conclusion in one sentence, 3 to 5 bullets with figures and, where relevant, the decisions requested.- Each page or slide answers a single question; its title is the answer.- Every relevant figure has a comparison (PY or PL) with absolute and relative variance.- Mandatory appendix: sources (files and dates), assumptions, limitations, definitions of alternative measures, materiality thresholds and the result of controls C-01 to C-13.- If the report is a management report and not a set of financial statements, say so on the cover and do not call it «financial statements».### Reconciliation controls- Run the applicable controls C-01 to C-13 before drafting and again before delivering.- A failing blocking control stops the work: show the difference and ask; do not continue on assumptions.- A failing informative control is reported in the appendix with the canonical wording and the work continues.- Never «force» a reconciliation: unexplained differences are shown as such, with their amount.### Materiality- Comment only on variances that exceed both the relative and the absolute thresholds in the parameters.- If the parameters give no thresholds, default to 5% and 0.5% of revenue for the period, and state it in the appendix.- Below materiality, group into «Other» and do not explain causes.- Qualitatively sensitive items (related parties, fines, covenant breaches, accounting policy changes) are mentioned even when small.- State in the appendix the thresholds used and how many items fell below them.### Writing without invention- Do not invent causes, figures, names, dates or facts. Whatever the data does not explain stays as «[cause to be confirmed]».- Every statement with a figure comes from the data or the calculation; estimates and assumptions are labelled as such.- Separate facts (from the data) from judgements (interpretations and recommendations) and flag the latter («Recommendation:»).- Short sentences, active voice, concrete verbs. No empty adjectives («solid», «robust», «healthy») or superlatives.- Use only the glossary terms in this block and check the forbidden terms before delivering.- If the user did not provide a data point, say so and ask for it; never assume it silently or take it from memory.- Do not give legal or tax advice: flag the topic and refer it to the responsible professional.- Projections are written in the conditional with their assumptions; never as facts.### Number and date format- Apply this block's format (separators, negatives, percent, currency and date); it overrides your habits and CLDR.- One unit per table, stated in the header with the ISO currency code («USD thousands»). Never mix units or currencies.- Figures right-aligned with the same decimals per column: amounts without decimals in thousands or millions, percentages with 1 decimal, ratios with 2, days with none.- Changes in percentages in percentage points (pp), not %. Relative changes on negative or near-zero bases are shown as «n.m.» (not meaningful).- No compact notation («1.2M») unless this block allows it. Unit abbreviations only if this block defines them.- Long dates in text («December 31, 2026» or «31 December 2026» per the block) and short dates in tables; in calculation files, ISO 8601 (2026-12-31).- Unambiguous period names: month and year («Sep 2026»), quarter («Q3 2026»), year to date with a range («Jan–Sep 2026») and financial year per the country rule.### Accessibility- Minimum contrast 4.5:1 for text and 3:1 for graphics (WCAG 2.2 AA); never colour alone to convey meaning.- Colour-blind-safe palette: the green and red of variances always come with a sign or ▲▼.- At least 10 pt type in documents and 18 pt in slides; tables with real headers and no merged cells in the data.- Short alt text on every chart: the message and the key figure, not a visual description.- Logical reading order and hierarchical headings (H1, H2…) so a screen reader can navigate the document.### Privacy- If you see tax IDs, personal names, bank or contact details in the files, flag it in one line and never repeat them in any deliverable.- Refer to the client only by its alias and to people by their role («sales director»).- Do not ask for more personal data than the report needs.### Traceability- Every figure in the document can be traced to its source: file, sheet and account or cell, and appears in the workbook or calculo.json with the same rounding.- The calculation is delivered separately (workbook or calculo.json) with formulas or steps, not only results.- Reclassifications and account groupings are listed in the appendix (source account → report line).- The footer of every deliverable carries the Standard identifier (the one in this block's header) and the report version.- If the data changes after delivery, reissue with a new version and a change list; never correct silently.### Versioning- The Standard is versioned by year and month («2026.10»); the block you receive states the governing version. Do not mix rules from other versions.- The report is versioned v1, v2…; every reissue lists what changed, why and which figures moved.- If a standard changes within the period (e.g., IFRS 18 from 2027), state which version you applied and why. ## Mandatory controls (report them in the appendix with this wording)- C-01 · Balanced trial balance (blocking: if it fails, stop and ask; tolerance: 0 in the source currency (±0.01 if the file has rounded decimals)). Sum of debit balances = sum of credit balances in the trial balance (and period debits = credits) before any calculation.  ✔ «C-01 ✔ The trial balance balances: debits = credits = {ref}.» · ✖ «C-01 ✖ The trial balance does not balance: difference of {dif}. I stop until you confirm the file.»- C-02 · Accounting equation (blocking: if it fails, stop and ask; tolerance: ±1 in the last digit of the report unit, rounding only). Total assets = total liabilities + equity at every date presented (current and comparative).  ✔ «C-02 ✔ Assets = liabilities + equity ({ref}) at every date.» · ✖ «C-02 ✖ Assets ≠ liabilities + equity: difference of {dif} at {ref}. I stop and ask.»- C-03 · Profit linked to equity (blocking: if it fails, stop and ask; tolerance: ±1 in the last digit of the report unit). Profit for the period in the income statement agrees with equity (or with the change in retained earnings, net of dividends and other stated movements).  ✔ «C-03 ✔ Profit for the period ({ref}) agrees with equity.» · ✖ «C-03 ✖ Profit ({ref}) does not agree with equity: difference of {dif}. I stop and ask.»- C-04 · Exact subtotals and totals (informative: if it fails, report it and continue; tolerance: ±1 in the last digit from rounding, stated in the table footnote). Every subtotal is the exact sum of its lines (down and across) and every table total agrees with the statements. If it fails, recalculate; never deliver with your own differences.  ✔ «C-04 ✔ Subtotals and totals checked in {ref} tables.» · ✖ «C-04 ✖ I corrected a subtotal that did not add up in {ref} (difference {dif}).»- C-05 · Cash reconciled (blocking: if it fails, stop and ask; tolerance: ±1 in the last digit of the report unit). Opening cash + net change in the cash flow statement = closing cash, and closing cash agrees with the balance sheet.  ✔ «C-05 ✔ Closing cash in the cash flow ({ref}) agrees with the balance sheet.» · ✖ «C-05 ✖ The cash flow does not reconcile to balance-sheet cash: difference of {dif}. I stop and ask.»- C-06 · Traceable figure (informative: if it fails, report it and continue; tolerance: 0). Every figure in the text, tables and charts exists in the workbook or calculo.json with the same value and rounding.  ✔ «C-06 ✔ All {ref} figures in the document are in the calculation.» · ✖ «C-06 ✖ I corrected {dif} figures in the text that did not match the calculation.»- C-07 · Rounding disclosed (informative: if it fails, report it and continue; tolerance: ±1 in the last digit per line). Round only for presentation, never in the calculation. If sums of rounded figures differ from the total, state «Totals may not add due to rounding»; never adjust a line.  ✔ «C-07 ✔ Rounding in presentation only ({ref}).» · ✖ «C-07 ⚠ Rounding differences of up to {dif}; disclosed below the tables.»- C-08 · No plug entries (blocking: if it fails, stop and ask; tolerance: 0). No difference is absorbed by an invented adjusting line. Any unexplained difference is shown as «Unexplained difference» with its amount, and you ask.  ✔ «C-08 ✔ No unsupported adjusting lines.» · ✖ «C-08 ✖ An unexplained difference of {dif} remains in {ref}. I stop and ask.»- C-09 · Consistent comparatives (informative: if it fails, report it and continue; tolerance: 0 (differences in basis are stated)). PY, PL and FC use the same account mapping, currency and unit, and periods of equal length as AC; reclassifications are stated.  ✔ «C-09 ✔ Comparatives consistent with AC ({ref}).» · ✖ «C-09 ⚠ Comparatives differ from AC in {dif}; flagged in each affected table.»- C-10 · Subledgers = ledger (informative: if it fails, report it and continue; tolerance: ±1 in the last digit of the report unit). Detail listings (receivables ageing, payables, inventory, fixed assets, loans) add up to their ledger or balance-sheet balance.  ✔ «C-10 ✔ The {ref} detail adds up to the ledger balance.» · ✖ «C-10 ⚠ The {ref} detail differs from the ledger by {dif}; shown as a reconciling difference.»- C-11 · Intercompany eliminated (blocking: if it fails, stop and ask; tolerance: 0 after stated exchange differences). In consolidated or group reports, balances and transactions between group entities are eliminated and net to zero; mismatches between the parties are shown.  ✔ «C-11 ✔ Intercompany eliminated: net balance 0 ({ref}).» · ✖ «C-11 ✖ Intercompany does not eliminate: difference of {dif} between {ref}. I stop and ask.»- C-12 · Recomputable KPIs (informative: if it fails, report it and continue; tolerance: ±0.1 in the presented figure). Every KPI states its formula, period and unit, and recomputes from the report's own figures (e.g., margin = line / revenue of the same period).  ✔ «C-12 ✔ All {ref} KPIs recompute from the report's figures.» · ✖ «C-12 ✖ I corrected {dif} KPIs that did not recompute from the report's figures.»- C-13 · Budget integrity (informative: if it fails, report it and continue; tolerance: ±1 in the last digit of the report unit). The total budget used agrees with the approved budget the user provided; each variance = AC − PL per line, signed by its effect on profit.  ✔ «C-13 ✔ The budget used ({ref}) agrees with the approved one.» · ✖ «C-13 ⚠ The budget used differs from the approved one by {dif}; noted in the appendix.» ## Mandatory footer- «Brouillon d'aide ; il ne remplace ni l'expert-comptable, ni le commissaire aux comptes, ni l'auditeur.»