# Rapport de Gestion — Tribunal de Commerce (France)

> Draft the annual management report for the French Commercial Court under Code de Commerce. Covers mandatory content and the LME-mandated table of payment delays (fournisseurs/clients). Validation via payment_delay_validator. Complements commercial-code-auditor for mandatory mentions.



Tags: France, Corporate, Finance, Code de Commerce, LME, Rapport de Gestion, Regulatory


## Example Prompts

- Draft the rapport de gestion for our SAS and include the LME payment delays table
- Check that our management report's délais de paiement table complies with LME
- Structure the annual management report for the Commercial Court and validate the payment delays section

URL: https://rakenne.app/skills/rapport-de-gestion/index.md

Try this skill: https://rakenne.app/a/?skill=rapport-de-gestion


## Overview

Draft the annual management report for the French Commercial Court under Code de Commerce. Covers mandatory content and the LME-mandated table of payment delays (fournisseurs/clients). Validation via **payment_delay_validator**. Complements **commercial_code_auditor** for mandatory mentions (payment terms, branch activity).

## Example

> **You:** We need to draft the rapport de gestion for our SAS for the last financial year. Include the mandatory LME table of délais de paiement.
>
> **Agent:** I'll structure the report from the Code de Commerce requirements and add the payment delays section. *(Reads references/code_de_commerce_rapport_gestion.md and lme_delais_paiement.md, drafts the report with situation, results, risks, and the LME table.)* I've added a "Délais de paiement" section with a table: for fournisseurs — number and total amount (HT) of factures reçues; for clients — number and total amount (HT) of factures émises. Running `payment_delay_validator` on the draft… RESULT: PASSED. You can run commercial_code_auditor next to confirm all mandatory Code de commerce mentions are covered.

## Excerpt of a generated draft

The agent can produce a full rapport de gestion aligned with the Code de Commerce. Below is a condensed excerpt: a short narrative section and the mandatory **LME tableau des délais de paiement**.

```markdown
## Situation et résultats de l'exercice

L'activité de la société au cours de l'exercice écoulé a été marquée par [résumé des opérations]. Le chiffre d'affaires s'établit à … M€. La situation financière reste solide, avec un endettement net de … M€. Les principaux risques identifiés concernent [risques et incertitudes]. Aucun événement majeur survenu après la clôture ne modifie la présente présentation.

## Délais de paiement (LME — L441-10)

Conformément à la loi de modernisation de l'économie, le tableau ci-dessous présente les délais de paiement pratiqués par la société.

| | Nombre de factures | Montant total (HT) |
|--|--------------------|--------------------|
| **Fournisseurs** (factures reçues) | 1 247 | 2 845 320 € |
| **Clients** (factures émises) | 892 | 4 120 100 € |

Les délais moyens appliqués respectent les plafonds légaux (60 jours à compter de l'émission de la facture, sauf accord dérogatoire).
```

The validator **payment_delay_validator** checks that a section on payment delays exists and that both fournisseurs and clients are covered with number and amount (HT or TTC).

## Validation script (payment_delay_validator)

The skill includes an extension that runs **payment_delay_validator** inside the agent. It checks:

- **Section délais de paiement** — The document contains a dedicated section or table on payment delays (e.g. "délais de paiement", "tableau des délais de paiement", or reference to L441-10 / LME).
- **Fournisseurs** — For suppliers: number and total amount (HT or TTC) of invoices received are present.
- **Clients** — For clients: number and total amount (HT or TTC) of invoices issued are present.

The tool outputs a short report with PASS or FAIL. Use it after drafting or updating the rapport de gestion to ensure LME compliance before filing with the Commercial Court.

## Getting Started

Add your financial data and any existing rapport draft to the project workspace, then activate the *Rapport de Gestion — Tribunal de Commerce (France)* skill. The agent will structure the report, draft the LME payment delays table, and run **payment_delay_validator** to confirm compliance. Use **commercial_code_auditor** in addition to verify all Code de commerce mandatory mentions.


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