Wiki Algonomia - User contributions [en]

Tax accounting algorithm

2026-04-02T12:08:13Z

Walid ELJAAFARI: /* Step 1.1. Computation of Net Taxable Income */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|'''Result Data segmentation'''
|'''Alternate 1'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|'''Result Data segmentation'''
|'''Alternate 2'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|'''Result Flows'''
|'''DT Report - Prior year Income - core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|'''Result Flows'''
|'''DT Report - Prior year Income - non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|'''Result Flows'''
|'''DT Report - Final Values - core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|'''Result Flows'''
|'''DT Report - Final Values - non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other Direct DT from Tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.0. Computation of Level related deferred tax =====
At this stage the purpose is to compute the total deferred tax of each flow for each step.

This stage is equivalent to using a result subset from the Step 2. by selecting only the "Temporary" differences for "Type of differences" and aggregating them per "Step".

For all the lines with the following steps,

* Contribution to Separate
* Separate to Reporting
* Reporting to Local

The computation gathers per step all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following are to be selected and aggregated for Type of difference = "Temporary differences"

for each resulting line per step the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
** '''Please note that the aggregated result line from step 1.0 and corresponding to the step Reporting to Local need to be appended in the computation x (-1)'''
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core '''+ Change in tax rate P&L form 1.0.'''
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core '''+ Change in tax rate P&L form 1.0.'''
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''Tax proof elements'''
|'''Direct Deferred Tax Adjustments'''
|'''Other Direct DT from Tax package'''
|'''usual sum of corresponding lines*'''
|'''Type of difference = "Temporary differences"'''
|'''Income (Tax only)'''
|'''Standard'''
|'''Step = [ Local To Tax - Standard rate; Tax losses and Tax credits'''
|'''Reporting to Local'''
|'''Reporting to Separate'''
|'''Separate to Contribution'''
|
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2026-04-02T11:49:33Z

Walid ELJAAFARI: /* Output */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|'''Result Data segmentation'''
|'''Alternate 1'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|'''Result Data segmentation'''
|'''Alternate 2'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|'''Result Flows'''
|'''DT Report - Prior year Income - core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|'''Result Flows'''
|'''DT Report - Prior year Income - non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|'''Result Flows'''
|'''DT Report - Final Values - core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|'''Result Flows'''
|'''DT Report - Final Values - non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other Direct DT from Tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.0. Computation of Level related deferred tax =====
At this stage the purpose is to compute the total deferred tax of each flow for each step.

This stage is equivalent to using a result subset from the Step 2. by selecting only the "Temporary" differences for "Type of differences" and aggregating them per "Step".

For all the lines with the following steps,

* Contribution to Separate
* Separate to Reporting
* Reporting to Local

The computation gathers per step all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following are to be selected and aggregated for Type of difference = "Temporary differences"

for each resulting line per step the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
** '''Please note that the aggregated result line from step 1.0 and corresponding to the step Reporting to Local need to be appended in the computation'''
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core '''+ Change in tax rate P&L form 1.0.'''
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core '''+ Change in tax rate P&L form 1.0.'''
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''Tax proof elements'''
|'''Direct Deferred Tax Adjustments'''
|'''Other Direct DT from Tax package'''
|'''usual sum of corresponding lines*'''
|'''Type of difference = "Temporary differences"'''
|'''Income (Tax only)'''
|'''Standard'''
|'''Step = [ Local To Tax - Standard rate; Tax losses and Tax credits'''
|'''Reporting to Local'''
|'''Reporting to Separate'''
|'''Separate to Contribution'''
|
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2026-04-02T11:25:05Z

Walid ELJAAFARI: /* Step 1.0. Computation of Level related deferred tax */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|'''Result Data segmentation'''
|'''Alternate 1'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|'''Result Data segmentation'''
|'''Alternate 2'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other Direct DT from Tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.0. Computation of Level related deferred tax =====
At this stage the purpose is to compute the total deferred tax of each flow for each step.

This stage is equivalent to using a result subset from the Step 2. by selecting only the "Temporary" differences for "Type of differences" and aggregating them per "Step".

For all the lines with the following steps,

* Contribution to Separate
* Separate to Reporting
* Reporting to Local

The computation gathers per step all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following are to be selected and aggregated for Type of difference = "Temporary differences"

for each resulting line per step the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
** Please note that the aggregated result line from step 1.0 and corresponding to the step Reporting to Local need to be included in the computation
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''Tax proof elements'''
|'''Direct Deferred Tax Adjustments'''
|'''Other Direct DT from Tax package'''
|'''usual sum of corresponding lines*'''
|'''Type of difference = "Temporary differences"'''
|'''Income (Tax only)'''
|'''Standard'''
|'''Step = [ Local To Tax - Standard rate; Tax losses and Tax credits'''
|'''Reporting to Local'''
|'''Reporting to Separate'''
|'''Separate to Contribution'''
|
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2026-04-02T08:51:00Z

Walid ELJAAFARI: /* Step 1 - Current Tax Charge Computation */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|'''Result Data segmentation'''
|'''Alternate 1'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|'''Result Data segmentation'''
|'''Alternate 2'''
|
|'''Enum : from the list of available DTX referencing tree levels'''
|'''Forbidden'''
|'''No, if absent data are aggregated by the algorithm at the defined level'''
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other Direct DT from Tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.0. Computation of Level related deferred tax =====
At this stage the purpose is to compute the total deferred tax of each flow for each step.

This stage is equivalent to using a result subset from the Step 2. by selecting only the "Temporary" differences for "Type of differences" and aggregating them per "Step".

For all the lines with the following steps,

* Contribution to Separate
* Separate to Reporting
* Reporting to Local

The computation gathers per step all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following are to be selected and aggregated for Type of difference = "Temporary differences"

for each resulting line per step the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
** Please note that the aggregated result line from step 1.0 and corresponding to the step 1.0 need to be included in the computation
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''Tax proof elements'''
|'''Direct Deferred Tax Adjustments'''
|'''Other Direct DT from Tax package'''
|'''usual sum of corresponding lines*'''
|'''Type of difference = "Temporary differences"'''
|'''Income (Tax only)'''
|'''Standard'''
|'''Step = [ Local To Tax - Standard rate; Tax losses and Tax credits'''
|'''Reporting to Local'''
|'''Reporting to Separate'''
|'''Separate to Contribution'''
|
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2025-12-12T12:32:29Z

Walid ELJAAFARI: /* Output */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other Direct DT from Tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''Tax proof elements'''
|'''Direct Deferred Tax Adjustments'''
|'''Other Direct DT from Tax package'''
|'''usual sum of corresponding lines*'''
|'''Type of difference = "Temporary differences"'''
|'''Income (Tax only)'''
|'''Standard'''
|'''Step = [ Local To Tax - Standard rate; Tax losses and Tax credits'''
|'''Reporting to Local'''
|'''Reporting to Separate'''
|'''Separate to Contribution'''
|
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2025-12-12T12:30:38Z

Walid ELJAAFARI: /* Tax proof elements computation */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''Tax proof elements'''
|'''Direct Deferred Tax Adjustments'''
|'''Other Direct DT from Tax package'''
|'''usual sum of corresponding lines*'''
|'''Type of difference = "Temporary differences"'''
|'''Income (Tax only)'''
|'''Standard'''
|'''Step = [ Local To Tax - Standard rate; Tax losses and Tax credits'''
|'''Reporting to Local'''
|'''Reporting to Separate'''
|'''Separate to Contribution'''
|
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2025-06-24T12:02:05Z

Walid ELJAAFARI: /* Tax proof elements computation */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if ABS(SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences)< Nb(unexplained not null) then = 0 else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2025-06-24T09:54:51Z

Walid ELJAAFARI: /* Tax proof elements computation */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences = 0 (+/- 2) then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences = 0 (+/- 2) then = 0else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2025-06-24T09:50:54Z

Walid ELJAAFARI: /* Tax proof elements computation */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences = 0 then = Calculated Tax charges + Unexplained differences else = 0'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences = 0 then = 0else = Unexplained differences'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm

2025-06-24T07:03:47Z

Walid ELJAAFARI: /* Tax proof elements computation */

== Introduction ==

=== Context ===
Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

=== Objectives ===
The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

=== Feature Overview ===
The algorithm will present the following features:

* Computation of the tax impact of the temporary differences, per flow;
* Inclusion of Tax losses and tax credits in the computation, with detail;
* Management of Core and Non-core analysis;
* Variable number of Reconciliation steps with configurable origin of the reconciliation;
* Central management of tax rates;
* Availability of a distinct reduced rate basked;
* Compatibility with the Pillar 2 computation;
* Generation of the Tax proof component;
* Generation of the Deferred Tax Report;
* Automated checks and controls for the different computations.

== General logic of the algorithm ==
The tax accounting algorithm is a simple tool that can be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

The concept is rather simple : for each reconciliation steps between accounting norms within the groups, the differences are collected by steps, categories, type, nature and flows. This allows to identify the deferred taxes, and to compute the current tax charges as well as the different tax proof elements.

For the following computation the most complex step is to gather the data and map it to the right segmentations, more than the actual computations in themselves.

== Development Program ==
The Tax accounting algorithm presented in this page is an ongoing work and its documentation on this wiki is also a work in progress. It is by no means complete and definitive, and changes will occur in the upcoming weeks and months.

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented [[Tax accounting algorithm development program]].

== Data structure ==

=== Structure overview ===

=== Algonomia API Framework ===
The Tax Accounting Algorithm uses [[Algonomia API Framework]] to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

=== Input ===
The input data follows the usual division required by the [[Algonomia API Framework]] : Data, Rules, Other.

==== Data ====
The following tables presents the data points allowed as "Data" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Data Points
!Role
!Label
!Definition
!Tax treatment
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Data segmentation
|DTX Level 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 3
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 4
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Level 5
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 1
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|Alternate 2
|
|N.a.
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|Yes
|-
|Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|N.a.
|Couple (String; Integer)
|Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set
|No
|-
|Data segmentation
|Type of difference
|
|N.a.
|Enum : from the list of available "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Primary account
|
|N.a.
|Enum : from the list of available "Primary account" for the selected "Type of differences"
|Forbidden
|Yes
|-
|Data segmentation
|Sub-account
|
|N.a.
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
|Forbidden
|Yes
|-
|Data segmentation
|Nature
|
|N.a.
|Enum : Base; Tax
|Forbidden
|Yes
|-
|Data segmentation
|Step
|
|N.a.
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|Yes
|-
|Data segmentation
|Sign
|
|N.a.
|Enum : Positive; Negative
|Forbidden
|Yes
|-
|Data segmentation
|Expiration
|
|N.a.
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No
|-
|Data segmentation
|Basket
|
|N.a.
|Enum : Standard; Reduced rate
|Forbidden
|Yes
|-
|Data segmentation
|Tax rate multiplication
|
|N.a.
|Enum: deferred rate; current rate
|Forbidden
|Yes
|-
|Flows
|Prior year Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Prior year Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Final Values - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Opening
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Base'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Base
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Base</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|-
|Manual Tax rates
|Opening Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Annual Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Manual Tax rates
|Closing Tax Rate
|
|Rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|No, if required but absent, computation is aborted
|-
|Flows
|Opening
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter entry
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in consolidation method
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in accounting policy
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Dividends paid
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|True-Up P&L - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Income - non-core
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate P&L
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|'''Flows'''
|'''Opening correction P&L'''
|
|'''Tax'''
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''If multiple defined, are aggregated for computation'''
|'''No, if absent and required by computation, assumed to be 0'''
|-
|Flows
|OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Change in tax rate OCI
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|In year change in scope
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Reclass and Other
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|Perimeter exit
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|Flows
|CTA
|
|Tax
|Couple (Decimal;ISO 3 Currency Code)
|If multiple defined, are aggregated for computation
|No, if absent and required by computation, assumed to be 0
|-
|<s>Flows</s>
|<s>Closing</s>
|
|<s>Tax</s>
|<s>Couple (Decimal;ISO 3 Currency Code)</s>
|<s>If multiple defined, are aggregated for computation</s>
|<s>No, if absent and required by computation, assumed to be 0</s>
|}
{| class="wikitable mw-collapsible mw-collapsed"
|+Complete data structure
|Level 1
|Level 2
|Level 3
|Level 4
|Level 5
|Alternate 1
|Alternate 2
|Type of differences
|Primary account
|Sub-account
|Expiration
|Basket
|Step
|Nature
|Tax rate multiplication
|Sign
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Net equity from financial reporting
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Reporting level Result before Tax
|Cancellations
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Separate
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Separate GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Income tax (current + deferred) in reporting
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Income tax (current + deferred) in Separate GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|Net equity under Group GAAP
|Net equity under Separate GAAP
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Separate
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Separate to Contribution
|Base
|x relevant deferred tax rate
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Group GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Income tax (current + deferred) in Group GAAP
|Adjustments on income taxes
|N.a.
|N.a.
|N.a.
|Net equity under Group GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Separate to Contribution
|Base
|N.a.
|Negative
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Net equity from financial reporting
|Net equity under Local GAAP
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Reporting Result before Tax
|Cancellations
|Net equity under Local GAAP
|N.a.
|CIT Cancellations
|CANCELLATION OF Income tax (current + deferred) in reporting
|CANCELLATION OF Deferred Taxes under Reporting GAAP
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Reporting to Local
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Local GAAP Result before Tax
|Temporary & permanent adjustments
|N.a.
|Net equity under Local GAAP
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in reporting
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Income tax
|Income tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Level only deferred tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Reclass of Tax in any (CIR, CVAE, Business Tax…)
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Level Only Uncertain Tax Position
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Deferred income tax
|Cancellation of Reporting Deferred Tax
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Income tax (current + deferred) in Local GAAP
|Adjustments on income taxes
|N.a.
|Net equity under Local GAAP
|N.a.
|Adjustments on income taxes
|Current income tax
|Cancellation of Uncertain Tax Position in Reporting
|N.a.
|Standard
|Reporting to Local
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Standard
|Local to Tax - Standard rate
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Ordinary tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Ordinary tax losses
|Unlimited
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Ordinary Tax losses
|N.a.
|Standard
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+1
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+2
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+3
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+4
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in Y+5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Expiring in over Y+ 5
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Other tax losses
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Other tax losses
|Unlimited
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses having expired unused
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses having expired unused
|Expired
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax losses to carry-forward
|Of which losses generated previous tax group
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Tax losses to carry-forward
|Tax losses to carry-forward
|Tax losses to carry-forward
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Other Tax losses
|N.a.
|Other rate
|Tax losses and Tax credits
|Base
|x current tax rate
|Positive
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+1'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+2'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+3'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+4'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in Y+5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Expiring in over Y+ 5'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Interests expired'''
|'''Unlimited'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses having expired unused'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which interest having expired unused'''
|'''Expired'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''N.a.'''
|'''Tax losses and Tax credits'''
|'''DTA on non-deductible interest'''
|'''Of which losses generated previous tax group'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''N.a.'''
|'''Positive'''
|-
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Non-deductible interests'''
|'''Unrecognition of DTA'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognition of DTA on Tax losses and Tax credits'''
|'''Unrecognition of DTA on non-deductible interests'''
|'''N.a.'''
|'''Standard'''
|'''Tax losses and Tax credits'''
|'''Base'''
|'''x current tax rate'''
|'''Positive'''
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+1
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+2
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+3
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+4
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in Y+5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Expiring in over Y+ 5
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Deferred Tax on Tax credits
|N.a.
|N.a.
|Tax losses and Tax credits
|Tax credits
|Deferred Tax on Tax credits
|Unlimited
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Tax credits
|Tax credits
|Tax credits
|Tax credits
|Unrecognition of DTA
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|Unrecognition of DTA on Tax credits
|N.a.
|Standard
|Tax losses and Tax credits
|Tax
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Local GAAP Result before Tax
|Income before tax - Separate basket
|N.a.
|N.a.
|N.a.
|Net equity
|Net equity
|Net equity
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Goodwill
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Patents / licenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Capitalized R&D
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Upfront & Milestone
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Intangible assets
|Other intangible temp. diff.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|Property Plant & equipments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Tangible assets
|IFRS 16 - lease assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Inventory
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Foreign Exchange impact (Provision, Unrealized…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Working capital
|Doubtful receivable allowances
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Pension
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|LTI / Share based payments
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Restructuring / contingencies
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Reserves Employees
|Other Employee expenses (Bonus, Commission, Vacation...)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Accrual items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Other Temporary Differences
|Other temporary differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Financial Interest (Thin-cap…) - temp.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|IFRS 16 - lease financial debts
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Temporary differences
|Temporary Financial items
|Other Financial assets
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|x relevant deferred tax rate
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Reclassification accounting or Tax
|R&D Tax Credit (in COI, to reclass)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Intangible and Tangible assets
|Non Deductible Goodwill Amortization
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|LTI / Share based payment - IFRS 2
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Cars expenses (limitation of depreciation, tax, fuel…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Employees
|Meals and entertainment
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Pharmaceutical taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Non Deductible taxes
|Other taxes
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Tax incentives (Free Trade Zone, Subsidies…)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Sponsorship expenses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Taxable result at reduced rate (eg. IP Box regime)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Fines_and_penalties
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Other permanent differences
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Non deductible tax reserves
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Other Permanent Differences
|Permanent Establishment/ Branch result
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Dividends Received (100%)
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Taxable portion of Dividends
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non deductible financial interests - perm.
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Impairment of shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Gain or loss on shares disposal
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Non taxable capital gains on participation shares
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Flow through entity transfer to parent
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Gross Taxable income
|Temporary & permanent adjustments
|N.a.
|N.a.
|N.a.
|N.a.
|Permanent differences
|Permanent Financial items
|Other Financial items
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Income transferred to/from the tax Group
|Income transferred to/from the tax Group
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Income transferred to/from the tax Group
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Net Taxable income - Other rate
|Change in tax losses
|Change in tax losses
|N.a.
|N.a.
|N.a.
|N.a.
|Other adjustment
|Other adjustment
|Change in tax losses
|N.a.
|Other rate
|Local to Tax - Other rate
|Base
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP2 - DT on UTP Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP1 - DT on UTP Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|UTP3 - DT on UTP DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT2 - Other DT Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT1 - Other DT Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT3 - Other DT Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT4 - Other DT Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|ODT5 - Other DT Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT2 - Depreciation of DTA Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT1 - Depreciation of DTA Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT3 - Depreciation of DTA Reporting Level
|N.a.
|Standard
|Reporting to Local
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT4 - Depreciation of DTA Local Level
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local level Other rate
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA in package
|IDAT5 - Depreciation of DTA Local Level Other rate
|N.a.
|Standard
|Local to Tax - Other rate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS2 - Depreciation of NOLS Separate Level
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|N.a.
|N.a.
|N.a.
|Unrecognized DTA
|Unrecognized DTA on NOLS
|IDANOLS1 - Depreciation of NOLS Contribution Level
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI2 - Depreciation of NDICF Separate Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS2 - Depreciation of NOLS Separate Level'''
|'''N.a.'''
|'''Standard'''
|'''Reporting to Separate'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANDI1 - Depreciation of NDICF Contribution Level'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''N.a.'''
|'''Unrecognized DTA'''
|'''Unrecognized DTA on non-deductible interests'''
|'''IDANOLS1 - Depreciation of NOLS Contribution Level'''
|'''N.a.'''
|'''Standard'''
|'''Separate to Contribution'''
|'''Tax'''
|'''N.a.'''
|'''Positive'''
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Other rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Other rate
|Local to Tax - Other Rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Income Tax
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Effect of tax group Tax Credit
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Prior year Adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Other Current Tax items
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax computation adjustments
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax credits
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Tax reassessment
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on royalties
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on interest
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes on received dividends
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Withholding taxes - Other
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Current Tax charge before Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Computed Current CIT
|Computed Current CIT
|Computed Current CIT
|N.a.
|Standard
|Local to Tax - Standard rate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Variation of reserves for Tax_contingencies (UTP)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Reporting to Separate
|Tax
|N.a.
|Positive
|-
|Current Tax Charge
|Current Tax Charge - Standard rate
|Other Current income tax items
|N.a.
|N.a.
|N.a.
|N.a.
|Other Current income tax items
|Other Current income tax items
|Top up Tax (Pillar II)
|N.a.
|Standard
|Separate to Contribution
|Tax
|N.a.
|Positive
|}

==== Rules ====
The following tables presents the data points allowed as "Rules" :
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Input Rules data points
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|DTX Rule segmentation
|Allows to define the segmentation level of the Rule component to be retrieved
|Couple (String; Integer)
|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
|Yes
|-
|National taxation
|DTX Consolidation Tax Rate
|Input of the group's consolidation tax rate
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Deferred Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Opening
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Current Year
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Standard CIT rate - Closing
|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Opening
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate rate - Current Year
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|-
|National taxation
|DTX Current Reduced rate CIT rate - Closing
|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
|percentage
|Only one value is acceptable for a given segment of the analysis, see Rule mapping
|Yes
|}

==== Other ====

=== Output ===
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax computations
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
|-
|Matching
|Matched entity segmentation
|
|Couple (String; Integer)
|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|-
|Matching
|Matched Data segmentation segmentation
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|-
|National taxation
|DTX Computed CIT rate - Current Year
|
|percentage
| -
|No
|-
|National taxation
|DTX Computed CIT rate - Basket
|
|Enum : Standard; Other rate
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Prior Year Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Final Values - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Net Taxable Income - Income - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Prior Year Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Final Values - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Current CIT - Income - non core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|-
|Computation result
|DTX - Computed Check
|
|Boolean : True; False
| -
|No
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Deferred Tax Report
!Role
!Label
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!
|-
|Result Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|Yes
|
|-
|Result Data segmentation
|DTX Level 1
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 2
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 3
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 4
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Level 5
|
|Enum : from the list of available DTX referencing tree levels
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|DTX Free Account segmentation
|Arbitrary segmentation level to preserve
|Couple (String; Integer)
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Type of difference
|
|Enum : from the list of available "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Primary account
|
|Enum : from the list of available "Primary account" for the selected "Type of differences"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sub-account
|
|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
| Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Nature
|
|Enum : Base; Tax
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Step
|
|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Sign
|
|Enum : Positive; Negative
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Expiration
|
|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Basket
|
|Enum : Standard; Reduced rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Data segmentation
|Tax rate multiplication
|
|Enum: deferred rate; current rate
|Forbidden
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Result Flows
|DT Report - Opening
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter entry
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in consolidation method
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in accounting policy
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Dividends paid
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - True-up P&L -non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Income input - non-core
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate P&L (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Result Flows'''
|'''DT Report - Opening correction P&L'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Result Flows
|DT Report - OCI
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Change in tax rate OCI (only for tax)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - In year change in scope
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Reclass and Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Perimeter exit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - CTA
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Result Flows
|DT Report - Closing
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof
!Role
!Tax proof category 1
!Tax proof category 2
!Tax proof category 3
!Definition
!Typing
!Multiplicity behavior
!Mandatory
!Additional parameter
|-
|Result Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|DTX Entity segmentation
|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
|Couple (String; Integer)
| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
|No, if absent data are aggregated by the algorithm at the defined level
|
|-
|Tax proof version
|Tax proof components
|Contribution level
|Contribution level
|
|Enum : Local; Reporting; Separate; Contribution
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Tax proof components
|Core vs Non-core
|Core vs Non-core
|
|Enum : Core; Non-core
|Forbidden
|No, if absent data are aggregated
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Group
|Reference rate as Group
|
|percentage
|Forbidden
| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
|
|-
|Tax proof version
|Reference rate definition
|Reference rate as Local
|Reference rate as Local
|
|percentage
|Forbidden
|
|-
|Tax proof results
|PBT Impact
|Net Profit After Tax
|Net Profit After Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Current Tax items under Selected GAAP
|Current Tax items under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Deferred Taxes under Selected GAAP
|Deferred Taxes under Selected GAAP
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Rates
|Local Tax Rate
|Local Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Group Tax Rate
|Group Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Rates
|Reference Tax Rate
|Reference Tax Rate
|
|percentage
| -
|No
|
|-
|Tax proof results
|Taxation
|Theoritical Tax
|Theoritical Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Reclassification Accounting or Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Intangible and Tangible assets
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Employees
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Non Deductible taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Other Permanent Differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Permanent differences
|Permanent Financial items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Income Tax
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Effect of tax group Tax Credit
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Permanent Establishment/ Branch taxation
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Prior year Adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Other Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax computation adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Variation of reserves for Tax contingencies (UTP)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Tax reassessment
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on royalties
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on interest
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes on received dividends
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Withholding taxes - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Adjustment of current income tax from discontinued activities
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Other Current income tax items
|Domestic Top up Tax (Pillar II)
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Other Current income tax items'''
|'''Top up Tax (Pillar II)'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Taxes
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Prior year adjustment - Other
|Prior year adjustment - Other
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Current
|Reduce rate - Current
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Reduce rate - Deferred
|Reduce rate - Deferred
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|'''Tax proof results'''
|'''Tax proof elements'''
|'''Effect of allocation between GAAPs and Core non-core'''
|'''Effect of allocation between GAAPs and Core non-core'''
|
|'''Couple (Decimal;ISO 3 Currency Code)'''
|'''-'''
|'''No'''
|
|-
|Tax proof results
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Current Tax items from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Income Tax from tax package
|Income Tax
|Deferred Taxes from tax package
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Unexplained differences
|Unexplained differences
|Unexplained differences
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Current Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|-
|Tax proof results
|Controls
|Delta in Tax
|Deferred Tax items
|
|Couple (Decimal;ISO 3 Currency Code)
| -
|No
|
|}

== Computational steps ==
In the following computational steps, it will be assumed that the user of the algorithm has provided a sufficient data segmentation for the computation, by respecting the "mandatory" components of the data input and has requested the output according to a compatible segmentation.

Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :

* Prior Year Income : <s>Opening</s> '''Year to date cumulated average (current)'''
* Final Values : <s>Opening</s> '''Year to date cumulated average (current)'''
* Income : Year to date cumulated average (current)

==== Step 1 - Current Tax Charge Computation ====

===== Step 1.1. Computation of Net Taxable Income =====
At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
* Segmentation levels and characterization :
** Level 1 : Net Taxable income (Net Taxable income - Other rate)
** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
* Flow values with tax treatment="flow"

Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

* Net Taxable income - Standard rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Net Taxable income - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core

===== Step 1.2. Computation of the Current Tax Charge for each basket =====
At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

*Net Taxable income - Standard rate :
** Prior Year Income
** Final Values
** Income
* Net Taxable income - Other rate :
** Prior Year Income
** Final Values
** Income

Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Other rate.

Finally the Output values the 6 values are multiplied if postive only by minus one (-1) and by the relevant tax rate for their baske to form the following 6 values :

*Current Tax Charge - Standard Rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)
* Current Tax charge - Other rate :
** Prior Year Income (Use Opening - Current Tax Rate)
** Final Values (Use Opening - Current Tax Rate)
** Income (Use Current - Current Tax Rate)

==== Step 1.3. Split between Core and Non-core ====
For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=

* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
This allows to form per item and per basket the following 12 values
* Current Tax Charge - Standard Rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
* Current Tax charge - Other rate :
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
===== Step 1.4. Further controls =====
In order to facilitate the coherence analysis of the collected data the following computations are also realized:

====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
'''Change in Tax Losses Value check'''

The following values are generated for each basket :

For the Net Taxable Income - Standard rate / and Other rate respectively, :

* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
** Prior Year Income - core
** Prior Year Income - non-core
** Final Values - core
** Final Values - non-core
** Income - core
** Income - non-core
These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

'''Coherence checks (under construction)'''

The following checks are computed per basket, for the sum of flows income core and non core :

* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
** OK if
*** for total income flow for the aggregated lines of
* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

====== Check 5: Coherence of the Tax credits ======
The following checks is computed per basket, for the sum of flows income core and non core :
* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

==== Step 2 - Deferred Tax Report Generation ====
The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.

The lines to be treated are the following :

* Type of difference = "Temporary differences"
* Type of difference = "Tax losses and Tax credits" AND Sub-account =
** "Ordinary tax losses"
** "Other tax losses"
** "Deferred Tax on Tax credits"
* Type of difference = "Direct Deferred Tax Adjustments"
* Type of difference = "Unrecognized DTA"

for each line the Result flow value is computed as follows : the sum of
*its flow value in base (Tax treatment = "base" for the flow)
**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
*its flow value in tax (Tax treatment = "tax" for the flow)
Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Correspondance between input flow with tax treatment="base" and Period tax rate
!Flow
!Period tax Rate
!Type of exchange rate to use
|-
|'''Prior year Income - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Prior year Income - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|'''Final Values - non-core'''
|'''Opening'''
|'''YTD cumulated average / Current Year'''
|-
|Opening
|Opening
|Opening
|-
|Perimeter entry
|Opening
|Opening
|-
|Change in consolidation method
|Opening
|Opening
|-
|Change in accounting policy
|Current Year
|YTD cumulated average / Current Year
|-
|Dividends paid
|Current Year
|YTD cumulated average / Current Year
|-
|True-up - core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|True-up - non-core (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|Income - core
|Current Year
|YTD cumulated average / Current Year
|-
|Income - non-core
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate P&L (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|'''Opening correction P&L'''
|'''Current Year'''
|'''YTD cumulated average / Current Year'''
|-
|Change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|OCI
|Current Year
|YTD cumulated average / Current Year
|-
|Change in tax rate OCI (only for tax)
|N.a.
|YTD cumulated average / Current Year
|-
|In year change in scope
|Current Year
|YTD cumulated average / Current Year
|-
|Reclass and Other
|Current Year
|YTD cumulated average / Current Year
|-
|Perimeter exit
|Closing
|Closing
|-
|CTA
|Current Year
|YTD cumulated average / Current Year
|-
|Closing
|Closing
|Closing
|}
Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
** the computed Result Closing flow as described above for tax treatment ="base",
** and the sum of all the result flows beside "Closing" for tax treatment ="base"
=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

==== Step 3 - Tax proof computation ====
The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.

===== Format of the result output =====
The output format is a new independant table constructed as follows:

* the entity ID segmentation
* the tax proof contribution level
** Local : Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
** Reporting: Reporting to Local;
** Separate: Reporting to Separate;
** Contribution: Separate to Contribution;
* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)

* the Reference Rate : defined by the presence of either
**Reference Rate as Group
** Reference Rate as Local
** if neither is tagged Reference Rate as Group is selected by default

* The different Tax proof values as independant retrievable fields

see Output section

Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).

===== Construction of the tax proof result =====
It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
{| class="wikitable"
|+Combination of options for tax proof generation
!"Core vs Non-core"\"Contribution level"
!Local
!Reporting
!Separate
!Contribution
!Total
|-
|Core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Non-core
|individual output
|individual output
|individual output
|individual output
|sum
|-
|Total
|sum
|sum
|sum
|sum
|total sum
|}

===== Tax proof elements computation =====
The following table lists the different tax proof level values and the formula associated with each result flow.
{| class="wikitable sortable mw-collapsible mw-collapsed"
|+Tax proof level computations
!DTX Tax proof level 1
!DTX Tax proof level 2
!DTX Tax proof level 3
!Basic Formula
!Type of difference selection
!Flows to take into account
!Baskets
!Local
!Reporting
!Separate
!Contribution
!Core vs Non Core
|-
|<s>PBT Impact</s>
|<s>Net Profit After Tax</s>
|<s>Net Profit After Tax</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Alternate 1 = "Net equity under Local GAAP"</s>
|<s>Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"</s>
|<s>Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting</s>
|<s>Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Current Tax items under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - [ Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - for Step="Local" lines with Primary Account ="Current income tax" ]</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Sub-account = "Level Only Uncertain Tax Position"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|<s>PBT Impact</s>
|<s>Income Tax</s>
|<s>Deferred Taxes under Selected GAAP</s>
|<s>sum of Income; True-Up P&L and Opening correction P&L, depending on contribution level</s>
|<s>Depends on step</s>
|<s>Income; True-Up P&L = (Final values - Prior year income);Opening correction P&L</s>
|<s>Standard</s>
|<s>Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"</s>
|<s>Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - [Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - for Step="Local" lines with Primary Account ="Deferred income tax"]</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Sub-account = "Level only deferred tax" AND "Reclass of Tax in any (CIR, CVAE, Business Tax…)"</s>
|<s>Flows marked "core" vs Flows marked "non-core"</s>
|-
|PBT Impact
|Profit Before Tax
|Profit Before Tax
|sum of Income; True-Up P&L and depending on contribution level
|Depends on step
|Income; True-Up P&L = (Final values - Prior year income)
|Standard
|level 3 = "Local GAAP Result before Tax"
|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting level Result before Tax"
|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
|Flows marked "core" vs Flows marked "non-core"
|-
|<s>PBT Impact</s>
|<s>Profit Before Tax</s>
|<s>Profit Before Tax</s>
| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
|-
|Rates
|Local Tax Rate
|Local Tax Rate
| colspan="9" |DTX Current Standard CIT rate - Current Year Basket = "Standard"
|-
|Rates
|Group Tax Rate
|Group Tax Rate
| colspan="9" |DTX Consolidation Tax Rate Basket ="Standard"
|-
|Rates
|Reference Rate
|Reference Rate
| colspan="9" |
* Reference Rate = Group => Group tax Rate
* Reference rate = Local => Current Annual Tax rate
|-
|Taxation
|Theoritical Tax
|Theoritical Tax
| colspan="9" |Reference Rate x PBT x (-1), per Contribution level
|-
|Taxation
|Impact of difference between Group and local tax rate
|Impact of difference between Group and local tax rate
| colspan="9" | -1 x (Theoritical Tax + Local Tax Rate x PBT, per Contribution level)
|-
|Tax proof elements
|Permanent differences
|For every possible values of Primary Account for Permanent differences in "type of differences"
|(-1) x Local Tax Rate x aggregation of permanent difference lines per primary account x sign
|
* Type of difference = "permanent differences"
* Per "Primary account"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Income transferred to or from the tax Group
|Income transferred to or from the tax Group
|(-1) x Local Tax Rate x sum of corresponding lines*
|
* Sub-account = "Income transferred to/from the tax Group"
|Income (tax treatment ="base" only)
|Standard
|Step = [ Local To Tax - Standard rate; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other Current income tax items
|For every possible values of Sub-account for Other Current income tax items in "Primary account"
|aggregation of Other Current income tax items lines per Sub-account
|
* Type of difference = "Other Current income tax items"
* Per "sub-account"
|Income
|Standard
|Local To Tax - Standard rate
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognized DTA in package
|usual sum of corresponding lines*
|Primary account = "Unrecognized DTA in package"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Unrecognized DTA
|Unrecognition of DTA on Tax losses and Tax credits
|usual sum of corresponding lines*
|Primary account = "Unrecognition of DTA on Tax losses and Tax credits" OR "Unrecognized DTA on NOLS" OR "Unrecognized DTA on non-deductible interests"
|Income
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Uncertain Tax Position Deferred Tax Adjustments
|usual sum of corresponding lines*
|Primary account = "Uncertain Tax Position Deferred Tax Adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Direct Deferred Tax Adjustments
|Other deferred tax adjustments
|usual sum of corresponding lines*
|Primary account = "Other deferred tax adjustments"
|Income
|Standard
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Expired losses unused - GROSS EFFECT
|Expired losses unused - GROSS EFFECT
|Sum of lines for base flows x DTX Current (Standard/Other rate respectively) CIT rate - Opening
|Sub-account = "Of which losses having expired unused"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Current
|Prior year adjustment - Current
|usual sum of corresponding lines**
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; <s>Other rate</s>
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Deferred
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|True-Up P&L = (Final values - Prior year income) ; True-Up P&L - Tax
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Prior year adjustment - Deferred
|Prior year adjustment - Other
|usual sum of corresponding lines**
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Current
|Other rate - Current
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Other rate
|Local to Tax - Other rate
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Other rate - Deferred
|Other rate - Deferred
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income
|Other rate
|Step = [ Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Change in DTA Tax credits
|Change in DTA Tax credits
|usual sum of corresponding lines*
|"Primary accounts" = "Tax credits"
|Income
|Standard; Other rate
|Tax losses and Tax credits
|n.a.
|n.a.
|n.a.
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of change in tax rate
|Effect of change in tax rate
|usual sum of corresponding lines*
|Type of difference = "Temporary differences", "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Change in Tax Rate P&L***
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|Tax proof elements
|Effect of difference between current and deferred tax rate
|Effect of difference between current and deferred tax rate
|usual sum of corresponding lines* (base component only) x (Deferred Tax Rate - Current Annual Tax Rate)
|Type of difference = "Temporary differences"
|Income (tax treatment ="base" onmly)
|Standard
|Step = Local To Tax - Standard rate
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" vs Flows marked "non-core"
|-
|'''<s>Tax proof elements</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|'''<s>Effect of allocation between GAAPs and Core non-core</s>'''
|<s>Reference Tax Rate x min(0;sum of PBT of local and reporting step, core and non core) x Share of PBT Total (just cmputed) of the step/ core non</s>
|'''<s>Depends on step</s>'''
|'''<s>Income; True-Up P&L = (Final values - Prior year income)</s>'''
|'''<s>Standard; Other rate</s>'''
|'''<s>level 1 = [Net taxable income; Net Taxable income - Other rate] - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"</s>'''
|'''<s>n.a.</s>'''
|'''<s>n.a.</s>'''
|'''<s>Flows marked "core" vs Flows marked "non-core"</s>'''
|-
|Calculated Tax Charge
|Calculated Tax Charge
|Calculated Tax Charge
| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level + Impact of difference between Group and local tax rate
|-
|Income Tax from tax package
|Income tax
|Current Tax items from tax package
|usual sum of corresponding lines*
|Type of difference = "Computed Current CIT" (from Step 1) OR "Other Current income tax items"
|Income; True-Up P&L = (Final values - Prior year income)
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|n.a.
|Reporting to Separate <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Separate to Contribution <s>(only for "Variation of reserves for Tax contingencies (UTP)")</s>
|Flows marked "core" vs Flows marked "non-core"
|-
|Income Tax from tax package
|Income tax
|Deferred Taxes from tax package
|usual sum of corresponding lines*
|Type of difference = "Temporary differences","Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
|Income; True-Up P&L = (Final values - Prior year income) ; Change in tax rate P&L and Opening correction P&L
|Standard; Other rate
|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
|Reporting to Local
|Reporting to Separate
|Separate to Contribution
|Flows marked "core" and Change in Tax Rate P&L vs Flows marked "non-core"
|-
|Unexplained differences
|Unexplained differences
|Unexplained differences
| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
|-
|'''Calculated Tax Charge'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
|'''Calculated Tax Charge - cleaned from realloc GAAP and core'''
| colspan="9" |'''if SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences = 0 then = Calculated Tax charges + Unexplained differenceselse = Unexplained differences'''
|-
|'''Unexplained differences'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
|'''Unexplained differences - cleaned from realloc GAAP and core'''
| colspan="9" |'''if SUM for a given entity segmentation of all levels and core/ non core Unexeplained differences = 0 then = 0else = 0'''
|-
|Controls
|Delta in Tax
|Current Tax items
| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
|-
|Controls
|Delta in Tax
|Deferred Tax items
| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
|}
<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
*the sum for the line of :
**its flow value in base
***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
***if Nature = "tax" => flow value
**its flow value in tax
<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of

* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
** Closing rate x all flows value in base except for Prior Year Income that is x (-1) and Perimeter exit that is excluded
** Sum of
*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
*** for "Prior Year Income", for which no (-1) multiplication is needed
* for flow value in tax, the sum of
** (-1) x change in tax rate OCI
** Change in tax rate P&L
Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"