4.1.1 Settlement scheme

ACCOUNTING RESULT

(+/-) Extra-accounting adjustments:

• Permanent differences

• Temporary differences (due to the different accounting and tax valuation of an asset, liability or equity instrument, if they have an impact on the future tax burden)

= PREVIOUS TAX BASE

(-) Reductions in BI previous

(-) Compensation of negative tax base from previous years

(- or +) Leveling reserve

= TAXABLE BASE

(X) Type of tax

= FULL FEE

(-) Deductions for double taxation

(-) Bonuses

= POSITIVE ADJUSTED INTEGRAL SHARE

(-) Deductions for investments, for job creation and for contributions to corporate social security systems

= LIQUID SHARE

(-) Withholdings and payments on account

= FEE FOR THE YEAR TO BE PAID OR RETURNED

(-) Split payments

= DIFFERENTIAL RATE

(+) Increase due to loss of tax benefits from previous years

(+) Late payment interest

(+) Payment of deductions for insufficient quota

= LIQUID TO BE ENTERED OR RETURNED