Financial Result (FR)

In the case of companies, the financial result includes net financial income less financial expenses and other financial results consisting of the change in fair value of financial instruments, exchange differences and impairment and result from disposals of financial instruments.

In the case of a non-corporate company, the financial result only includes financial expenses. In the Personal Income Personal Income Tax) , financial income and capital gains from the sale of assets related to the activity, whether tangible, intangible or financial, are outside the income from the economic activity. This fact has an influence on possible comparisons between one type of entity and another.