The French Association of Credit Managers and Consultants (AFDCC) has published the results of the 11th edition of its annual study on payment deadlines and commercial practises. This was undertaken between September and October 2013 from a population of 800 French companies. Faced with major legislative or economic difficulties, this study was intended to provide the keys to help understand behavioural changes of French companies. Amongst the initial results:

Concerning DSO, 4% of French companies have seen an increase since 2012. Compared to 2009, the year in which the Law on the Modernisation of the Economy (LME) became effective, -40% saw their DSO reduce and +20% saw this increase. The AFDCC has observed that the positive effects of the LME "are behind us and have once more seen problems". In terms of payment delays, their level is almost identical to 2012. However, more precisely, the study has shown that payment delays of over fifteen days have reduced to 5% (-12 points compared to 2012) whilst delays between five and nine days increased to 33% (+16 points over the same period). As for payment deadlines for Local Authorities, these increased by 35% for those surveyed which represents 20 points less than 2012. They fell by 7% (+4 points compared to 2012).

Moreover, concerning the fixed rate compensation for recovery fees of 40 euros, compulsory since 1 January 2013 (decree n° 2012-1115 of 2 October 2012), 84% of companies surveyed have integrated this new compulsory indication. However, circa 3 out of companies confirm that they do not receive this amount.