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Practical Handbook for Companies 2021

Result of the net gains and losses account before Corporation Tax (box 00501)

Corporate income tax adjustments (boxes [00301] and [00302]) must be applied to the profit and loss account result (box [00500]).The amount obtained in this operation shall be entered in box [00501] "Profit or loss before corporate income tax":

[00501] = [00500] + [00301] - [00302]

We distinguish between the following corrections: