Adjustments from limiting the deductibility of financial expenditure
In application of the provisions of Article 16 of the Corporation Tax Law, the taxpayer must make a series of adjustments in boxes  and  "Adjustments for limitation in deductibility of financial expenses (Art. 16 Corporation Tax Law)" on page 12 of form 200:
During the tax period in which the net financial expenses are booked, the taxpayer shall make a positive adjustment in box  for the value of the expenses that are not deductible.
When in subsequent tax periods, these expenses are deductible, the taxpayer shall make negative adjustments in box  for the value of these expenses.