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Practical Handbook for Companies 2021

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

In the boxes [00417] and [00418] "Total corrections to the result of the profit and loss account (excluding the correction for IS)" of page 13 of form 200, the amount corresponding to the total sums of the corrections, of increase and decrease, of the section "Detail of the corrections to the result of the profit and loss account (excluding the correction for IS)" must be included:

  • The total of the corrections for increases shall be entered in box [00417] by adding the amounts in boxes [00355] up to and including [00413] of the column "Increases".

  • The total of the corrections of decreases shall be entered in box [00418] by adding the amounts in boxes [00356] up to and including [00414] of the column "Decreases".

When completing the corrections on pages 12 and 13 of form 200, a breakdown table will be shown detailing whether they are permanent corrections, temporary corrections originating in the financial year or temporary corrections originating in previous years, also stating for temporary differences the outstanding balance at the end of the financial year.This data shall be grouped on pages 26a to 26e of Form 200 by transferring the totals to the table "Details of adjustments to the profit and loss account result (excluding adjustment for corporation tax)" on page 19 of Form 200.