12.1. Negative pending capital gains

In this section, the information entered in boxes 0437, 0438, 0439, 0440 and 0441 on page 14 of the declaration will appear.

Negative balances of capital assets pending compensation as of January 1, 2018, amounts applied in this 2018 declaration.

The data for the 2018 financial year will also appear, with a negative balance of capital gains attributable to 2018, to be included in the taxable savings base, pending compensation in the following four financial years.