Second-order classification variables

Sign of the accounting result

This is a second-order classification variable, but it is very useful for establishing the differences between companies that operate at a profit and those that operate at a loss. It refers to the accounting symbol declared by the company in form 200. In the case of companies belonging to consolidated groups, the symbol is obtained according to what they declare in Form 220.

Positive tax base

For the tax analysis (adjustments to the accounting result and settlement, calculation of average rate and effective rate) this distinction is vital since the obligation.