Total corrections to the results of the net gains and losses account (excluding the correction by IS)

In boxes [00417] and [00418] “Total corrections to the result of the profit and loss account (excluding the correction for IS )” on page 13 of form 200, the amount corresponding to the total sums of the corrections, increases and decreases, must be included in the section “Details of the corrections to the result of the profit and loss account (excluding the correction for IS )»:

• In box box [00417] the total of the increase corrections will be collected, by adding the amounts in boxes [00355] to [00413] inclusive, of the "Increases" column .

• In box box [00418] the total of the decrease corrections will be collected, by adding the amounts in boxes [00356] up to and including [00414], of the "Decreases" column. .

When completing the corrections on pages 12 and 13 of form 200, a breakdown table will be displayed detailing whether they are permanent corrections, temporary corrections originating in the fiscal year or temporary corrections originating in previous fiscal years, also recording temporary differences. the outstanding balance at the end of the year. These data will be grouped on pages 26 bis to 26 e, of model 200, transferring the totals to the table « Detail of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax) » on page 19 of said model.