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Practical Handbook for Companies 2021

Profit/(loss)

a) Cooperative outcomes

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

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

b) Extra-cooperative results

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

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