2.3 Sign of the Result of the annual settlement

The classification by sign of the result takes into account the direction of the final sign of the annual tax settlement. This variable, included in item 94 of the annual declaration, is the result of deducting from the period's revenue the portion not paid to the State because it corresponds to chartered territories and the amounts intended to settle outstanding compensations from previous years. From the liquidation perspective, this variable includes the annual aggregate account of the periodic tax settlements.

According to the direction of the sign of the Annual Settlement Result, a distinction is made between:

• Positive declarants whose annual settlement result is positive.
• Negative: declarants whose annual settlement result is null or negative.