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Practical Manual for Companies 2021.

Result

a) Cooperative results

In box [C6] the result of the following operation shall be entered, with its sign:

[C6] = [C1] - [C2] - [C3] - [C4]

b) Extra-cooperative results

In box [E6] the result of the following operation shall be entered, with its sign:

[E6] = [E1] - [E2] - [E3] - [E4] + [E5]