Phase 4: Determination of the net performance of the activity

The determination of the net income of the activity is the result of reducing the net income of modules by the amount of the general reductions and by the amount of extraordinary expenses due to exceptional circumstances. The balance resulting from this operation must be increased by the amount corresponding to other business income.

1. 1. General reduction: 5 per 100
2. 2. Extraordinary expenses due to exceptional circumstances
3. 3. Other business insights