Derived variables

In the section on information relating to the Profit and Loss Account, an attempt has been made to maintain the original structure of the declaration template. The items that appear when selecting the "Profit and Loss Account" option for non-financial entities and that are not original items in the Corporate Income Tax Return are defined below.

1. Profit and Loss Account (Analytical) for Non-Financial Entities
2. Analytical Profit and Loss Account for Credit Institutions
3. Analytical Profit and Loss Account of Insurance Entities
4. Analytical Profit and Loss Account for Collective Investment