Options to do statutory reporting

We would like to find out how other companies are doing to accomodate for statutory reporting.   For example, we have a France company code which needs to make monthly adjustments to some accounts to accomodate for their statutory reporting.  
Currently, we know of 2 options to do this:
1.  Create another France company code and have them post the statutory adjustments in this company code only.   All other postings (ie. US GAAP) are done in the main France company code.   So then for the statutory reports, they will combine data from these 2 company codes. 
2.  Create a group of account numbers within the global chart of accounts to be used specifically for France statutory adjustments.  These accounts can be of a different acct number length so that it can be easily differentiated.  For example, if 600000 is labor for US GAAP, 9600000 is labor for France statutory adjustment.   This way, only one company code is needed for France.
Do any of you know of another way (maybe an easier or more efficient way) of doing this?
thank you,
Lanny

Saritha,
To see the Free Chars panel Click on ROWS / COLUMNS
To see the Restricted Key Figures panel Click on ROWS / COLUMNS...select a Keyfigue in the Columns > right click > Edit...Drag and Drop a Characteristic object from the left side and restrict that > OK.
To create the Calculated Key Figures select the Key figures panel on the InfoProvider level ( Left side ) > right click > New Calculated Key Figure.
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