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Practical Manual of Companies 2021.

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

On the result of the profit and loss account (box [00500]), corrections for Corporate Tax must be applied (boxes [00301] and [00302]). The amount obtained in this operation will be entered in box [00501] "Result of the profit and loss account before Corporate Tax" :

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

We distinguish between the following fixes:

  1. Corporation Tax adjustments
  2. Adjustments to the accounting result when considering group-related accounting requirements or qualifications