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

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

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

We distinguish between the following corrections:

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