Tax accounting algorithm: Difference between revisions

Latest revision as of 08:21, 17 September 2024

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" :

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	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
Flows	Closing		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
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	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
Flows	Closing		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

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 Acounting 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 Acounting 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 Acounting 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 Acounting 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	N.a.	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	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	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 Acounting 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.	Negative
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.	Negative
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
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

Rules

The following tables presents the data points allowed as "Rules" :

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

Tax computations
Role	Label	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

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 - 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

Tax proof
Role	Tax proof category 1	Tax proof category 2	Tax proof category 3	Definition	Typing	Multiplicity behavior	Mandatory
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	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	No, if neither OR both tagged => Reference rate as Group
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	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	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	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	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.

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
- Final Values
- Income
Current Tax charge - Other rate :
- Prior Year Income
- Final Values
- Income

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

Correspondance between input flow with tax treatment="base" and Period tax rate
Flow	Period tax Rate
Prior year Income - core	Opening
Prior year Income - non-core	Opening
Final Values - core	Opening
Final Values - non-core	Opening
Opening	Opening
Perimeter entry	Opening
Change in consolidation method	Opening
Change in accounting policy	Current Year
Dividends paid	Current Year
True-up - core (only for tax)	N.a.
True-up - non-core (only for tax)	N.a.
Income - core	Current Year
Income - non-core	Current Year
Change in tax rate P&L (only for tax)	N.a.
Change in scope	Current Year
OCI	Current Year
Change in tax rate OCI (only for tax)	N.a.
In year change in scope	Current Year
Reclass and Other	Current Year
Perimeter exit	Closing
CTA	Current Year
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

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

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:

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.

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
PBT Impact	Net Profit After Tax	Net Profit After Tax	sum of Income and True-Up P&L, depending on contribution level	Depends on step	Income; True-Up P&L = (Final values - Prior year income)	Standard	Alternate 1 = "Net equity under Local GAAP"	Level 5 = "Net equity from financial reporting" - Alternate 1 = "Net equity under Local GAAP"	Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting	Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"	Flows marked "core" vs Flows marked "non-core"
PBT Impact	Income Tax	Current Tax items under Selected GAAP	sum of Income and True-Up P&L, depending on contribution level	Depends on step	Income; True-Up P&L = (Final values - Prior year income)	Standard	Level 1 = "Income tax (current + deferred) in Local GAAP"	Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - Level 1 = "Income tax (current + deferred) in Local GAAP"	Level 2 = "Income tax (current + deferred) in Separate GAAP" - Level 3 = "Cancellations" AND Sub-account " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP"	Level 1 = "Income tax (current + deferred) in Group GAAP" - Level 2 = "Income tax (current + deferred) in Separate GAAP"	Flows marked "core" vs Flows marked "non-core"
PBT Impact	Income Tax	Deferred Taxes under Selected GAAP	sum of Income and True-Up P&L, depending on contribution level	Depends on step	Income; True-Up P&L = (Final values - Prior year income)	Standard	Level 1 = "Income tax (current + deferred) in Local GAAP"	Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - Level 1 = "Income tax (current + deferred) in Local GAAP"	Level 2 = "Income tax (current + deferred) in Separate GAAP" - Level 3 = "Cancellations" AND Sub-account " CANCELLATION of Deferred Taxes under Reporting GAAP"	Level 1 = "Income tax (current + deferred) in Group GAAP" - Level 2 = "Income tax (current + deferred) in Separate GAAP"	Flows marked "core" vs Flows marked "non-core"
PBT Impact	Profit Before Tax	Profit Before Tax	= Net Profit After Tax - $\Sigma$ Income Tax, per Contribution level
Rates	Local Tax Rate	Local Tax Rate	DTX Current Standard CIT rate - Current Year Basket = "Standard"
Rates	Group Tax Rate	Group Tax Rate	DTX Consolidation Tax Rate Basket ="Standard"
Rates	Reference Rate	Reference Rate	Reference Rate = Group => Group tax Rate Reference rate = Local => Current Annual Tax rate
Taxation	Theoritical Tax	Theoritical Tax	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	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 Reference Rate x aggregation of permanent difference lines per primary account x sign	Type of difference = "permanent differences" Per "Primary accounted"	Income (tax treatment ="base" onmly)	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"	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 Taxes	usual sum of corresponding lines*	Primary account = "Uncertain Tax Position Deferred Taxes"	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)	Standard; Other rate	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)	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	Core
Tax proof elements	Effect of difference between current and deferred tax rate	Effect of difference between current and deferred tax rate	Sum of corresponding lines x (Deferred Tax Rate - Current Annual Tax Rate)	Type of difference = "Temporary differences"	Income (tax treatment ="base" onmly)	Standard	Step = [Reporting to Local; Local To Tax - Standard rate]	Reporting to Local	Reporting to Separate	Separate to Contribution	Flows marked "core" vs Flows marked "non-core"
Calculated Tax Charge	Calculated Tax Charge	Calculated Tax Charge	=Theoritical Tax + somme of tax proof elements, per Contribution level
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 (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"
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) and 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" and Change in Tax Rate P&L vs Flows marked "non-core"
Unexplained differences	Unexplained differences	Unexplained differences	= Income Tax - Calculated Tax Charge, per Contribution level
Controls	Delta in Tax	Current Tax items	= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
Controls	Delta in Tax	Deferred Tax items	= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level

*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. or
  - if Nature = "tax" => flow value
- its flow value in tax

Tax accounting algorithm: Difference between revisions

Latest revision as of 08:21, 17 September 2024

Contents

Introduction

Context

Objectives

Feature Overview

General logic of the algorithm

Development Program

Data structure

Structure overview

Algonomia API Framework

Input

Data

Rules

Other

Output

Computational steps

Step 1 - Current Tax Charge Computation

Step 1.1. Computation of Net Taxable Income

Step 1.2. Computation of the Current Tax Charge for each basket

Step 1.3. Split between Core and Non-core

Step 1.4. Further controls

Checks 1 to 4 : Coherence of the Use of tax losses:

Check 5: Coherence of the Tax credits

Step 2 - Deferred Tax Report Generation

Step 3 - Tax proof computation

Format of the result output

Construction of the tax proof result

Tax proof elements computation

Navigation menu

@@ Line 100: / Line 100: @@
 |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.
@@ Line 187: / Line 203: @@
 |-
 |Flows
-|Prior year Income
+|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
@@ Line 195: / Line 227: @@
 |-
 |Flows
-|Final Values
+|Final Values - non-core
 |
 |Base
@@ Line 243: / Line 275: @@
 |-
 |Flows
-|Income input - core
+|Income - core
 |
 |Base
@@ Line 251: / Line 283: @@
 |-
 |Flows
-|Income input - non core
+|Income - non-core
 |
 |Base
@@ Line 283: / Line 315: @@
 |-
 |Flows
-|Perimeter exit (manual input)
+|Perimeter exit
 |
 |Base
@@ Line 331: / Line 363: @@
 |-
 |Flows
-|Prior year Income
+|Opening
 |
 |Tax
@@ Line 339: / Line 371: @@
 |-
 |Flows
-|Final Values
+|Perimeter entry
 |
 |Tax
@@ Line 347: / Line 379: @@
 |-
 |Flows
-|Opening
+|Change in consolidation method
 |
 |Tax
@@ Line 355: / Line 387: @@
 |-
 |Flows
-|Perimeter entry
+|Change in accounting policy
 |
 |Tax
@@ Line 363: / Line 395: @@
 |-
 |Flows
-|Change in consolidation method
+|Dividends paid
 |
 |Tax
@@ Line 371: / Line 403: @@
 |-
 |Flows
-|Change in accounting policy
+|True-Up P&L - core
 |
 |Tax
@@ Line 379: / Line 411: @@
 |-
 |Flows
-|Dividends paid
+|True-Up P&L - non-core
 |
 |Tax
@@ Line 387: / Line 419: @@
 |-
 |Flows
-|Income input - core
+|Income - core
 |
 |Tax
@@ Line 395: / Line 427: @@
 |-
 |Flows
-|Income input - non core
+|Income - non-core
 |
 |Tax
@@ Line 403: / Line 435: @@
 |-
 |Flows
-|Change in tax rate P&L (only for tax)
+|Change in tax rate P&L
 |
 |Tax
@@ Line 419: / Line 451: @@
 |-
 |Flows
-|Change in tax rate OCI (only for tax)
+|Change in tax rate OCI
 |
 |Tax
@@ Line 443: / Line 475: @@
 |-
 |Flows
-|Perimeter exit (manual input)
+|Perimeter exit
 |
 |Tax
@@ Line 466: / Line 498: @@
 |No, if absent and required by computation, assumed to be 0
 |}
-{| class="wikitable sortable mw-collapsible mw-collapsed"
+{| class="wikitable mw-collapsible mw-collapsed"
 |+Complete data structure
 |Level 1
@@ Line 473: / Line 505: @@
 |Level 4
 |Level 5
+|Alternate 1
+|Alternate 2
 |Type of differences
 |Primary account
@@ Line 483: / Line 517: @@
 |Sign
 |-
-|Net equity under group gaap
+|Group GAAP Result  before Tax
-|Net equity under separate gaap
+|Separate   GAAP Result before Tax
+|Reporting level Result before Tax
 |Net equity from financial reporting
 |N.a.
-|N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Net equity
 |Net equity
@@ Line 498: / Line 534: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Reporting level Result before Tax
+|Cancellations
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Intangible assets
+|CIT Cancellations
-|Goodwill
+|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
@@ Line 513: / Line 585: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 528: / Line 602: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 543: / Line 619: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 558: / Line 636: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 573: / Line 653: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Tangible assets
@@ Line 588: / Line 670: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Tangible assets
@@ Line 603: / Line 687: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Working capital
@@ Line 618: / Line 704: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Working capital
@@ Line 633: / Line 721: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Working capital
@@ Line 648: / Line 738: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 663: / Line 755: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 678: / Line 772: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 693: / Line 789: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 708: / Line 806: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Other Temporary Differences
@@ Line 723: / Line 823: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Other Temporary Differences
@@ Line 738: / Line 840: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Temporary Financial items
@@ Line 753: / Line 857: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Temporary Financial items
@@ Line 768: / Line 874: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Temporary Financial items
@@ Line 783: / Line 891: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Reclassification Acounting or Tax
@@ Line 798: / Line 908: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Intangible and Tangible assets
@@ Line 813: / Line 925: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 828: / Line 942: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|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
@@ Line 843: / Line 959: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Employees
@@ Line 858: / Line 976: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Non Deductible taxes
@@ Line 873: / Line 993: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|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
@@ Line 888: / Line 1,010: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|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
@@ Line 903: / Line 1,027: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 918: / Line 1,044: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 933: / Line 1,061: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 948: / Line 1,078: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 963: / Line 1,095: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|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
@@ Line 978: / Line 1,146: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 993: / Line 1,163: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 1,008: / Line 1,180: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 1,023: / Line 1,197: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 1,038: / Line 1,214: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 1,053: / Line 1,231: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 1,068: / Line 1,248: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
@@ Line 1,083: / Line 1,265: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Income tax (current + deferred) in reporting
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Anticipated taxation of dividends
+|Adjustments on income taxes
+|Income tax
+|Income tax
 |N.a.
 |Standard
@@ Line 1,098: / Line 1,282: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
+|Adjustments on income taxes
 |Deferred income tax
-|Local deferred tax recognition
+|Level only deferred tax
 |N.a.
 |Standard
@@ Line 1,113: / Line 1,299: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
+|Adjustments on income taxes
 |Deferred income tax
-|Other deferred tax adjustments
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|N.a.
-|Negative
-|-
-|Net equity under group gaap
-|Net equity under separate gaap
-|Adjustment
-|N.a.
-|N.a.
-|Tax adjustments
-|Current income tax
-|Income tax contingencies (IAS 12/UTP)
 |N.a.
 |Standard
@@ Line 1,143: / Line 1,316: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
+|Adjustments on income taxes
 |Current income tax
-|Other current tax adjustments
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
@@ Line 1,158: / Line 1,333: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Temporary & permanent adjustments
-|Adjustment
-|N.a.
-|N.a.
-|Tax adjustments
-|Tax adjustments
-|Tax adjustments
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|N.a.
-|Negative
-|-
-|Net equity under group gaap
-|Net equity under separate gaap
-|N.a.
-|N.a.
-|N.a.
-|Net equity
-|Net equity
-|Net equity
-|N.a.
-|Standard
-|Separate to Contribution
-|Base
 |N.a.
-|Negative
-|-
-|Net equity under group gaap
-|Adjustment
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
 |Intangible assets
 |Goodwill
 |N.a.
 |Standard
@@ Line 1,203: / Line 1,350: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,218: / Line 1,367: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,233: / Line 1,384: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,248: / Line 1,401: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,263: / Line 1,418: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,278: / Line 1,435: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,293: / Line 1,452: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,308: / Line 1,469: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,323: / Line 1,486: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,338: / Line 1,503: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,353: / Line 1,520: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,368: / Line 1,537: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,383: / Line 1,554: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,398: / Line 1,571: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,413: / Line 1,588: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,428: / Line 1,605: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,443: / Line 1,622: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,458: / Line 1,639: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,473: / Line 1,656: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,488: / Line 1,673: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,503: / Line 1,690: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 1,518: / Line 1,707: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,533: / Line 1,724: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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
@@ Line 1,548: / Line 1,741: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,563: / Line 1,758: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,578: / Line 1,775: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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
@@ Line 1,593: / Line 1,792: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,608: / Line 1,809: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,623: / Line 1,826: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,638: / Line 1,843: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,653: / Line 1,860: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
@@ Line 1,668: / Line 1,877: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
@@ Line 1,683: / Line 1,894: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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.
+|Dividends Received (100%)
 |N.a.
 |Standard
@@ Line 1,698: / Line 1,911: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
@@ Line 1,713: / Line 1,928: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
@@ Line 1,728: / Line 1,945: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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
+|Impairment of shares
 |N.a.
 |Standard
@@ Line 1,743: / Line 1,962: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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
+|Gain or loss on shares disposal
 |N.a.
 |Standard
@@ Line 1,758: / Line 1,979: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
@@ Line 1,773: / Line 1,996: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|N.a.
-|Anticipated taxation of dividends
+|Permanent differences
+|Permanent Financial items
+|Flow through entity transfer to parent
 |N.a.
 |Standard
@@ Line 1,788: / Line 2,013: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|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.
-|Tax adjustments
+|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
-|Local deferred tax recognition
+|Level only deferred tax
 |N.a.
 |Standard
@@ Line 1,803: / Line 2,047: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|N.a.
+|Adjustments on income taxes
 |Deferred income tax
-|Other deferred tax adjustments
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
 |N.a.
 |Standard
@@ Line 1,818: / Line 2,064: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|N.a.
+|Adjustments on income taxes
 |Current income tax
-|Income tax contingencies (IAS 12/UTP)
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
@@ Line 1,833: / Line 2,081: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
-|Tax adjustments
+|Adjustments on income taxes
-|Current income tax
+|Deferred income tax
-|Other current tax adjustments
+|Cancellation of Reporting Deferred Tax
 |N.a.
 |Standard
@@ Line 1,848: / Line 2,098: @@
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
-|Tax adjustments
+|Adjustments on income taxes
-|Tax adjustments
+|Current income tax
-|Tax adjustments
+|Cancellation of Uncertain Tax Position in Reporting
 |N.a.
 |Standard
@@ Line 1,865: / Line 2,117: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
 |Net equity from financial reporting
+|Net equity under Local GAAP
+|N.a.
 |Net equity
 |Net equity
@@ Line 1,880: / Line 2,134: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
-|Adjustment
+|Cancellations
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Goodwill
+|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
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
-|Adjustment
+|Cancellations
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Patents / licenses
+|CIT Cancellations
+|CANCELLATION OF Income tax (current + deferred) in reporting
+|CANCELLATION OF Deferred Taxes under Reporting GAAP
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Intangible assets
-|Capitalized R&D
+|Goodwill
 |N.a.
 |Standard
@@ Line 1,925: / Line 2,185: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|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
@@ Line 1,940: / Line 2,236: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Intangible assets
@@ Line 1,955: / Line 2,253: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Tangible assets
@@ Line 1,970: / Line 2,270: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Tangible assets
@@ Line 1,985: / Line 2,287: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Working capital
@@ Line 2,000: / Line 2,304: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Working capital
@@ Line 2,015: / Line 2,321: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Working capital
@@ Line 2,030: / Line 2,338: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,045: / Line 2,355: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,060: / Line 2,372: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,075: / Line 2,389: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,090: / Line 2,406: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Other Temporary Differences
@@ Line 2,105: / Line 2,423: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Other Temporary Differences
@@ Line 2,120: / Line 2,440: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Temporary Financial items
@@ Line 2,135: / Line 2,457: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Temporary Financial items
@@ Line 2,150: / Line 2,474: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Temporary Financial items
 |Other Financial assets
 |N.a.
 |Standard
@@ Line 2,165: / Line 2,491: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Reclassification Acounting or Tax
@@ Line 2,180: / Line 2,508: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Intangible and Tangible assets
@@ Line 2,195: / Line 2,525: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 2,210: / Line 2,542: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Employees
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
@@ Line 2,225: / Line 2,559: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Employees
@@ Line 2,240: / Line 2,576: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Non Deductible taxes
@@ Line 2,255: / Line 2,593: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Non Deductible taxes
@@ Line 2,270: / Line 2,610: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,285: / Line 2,627: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,300: / Line 2,644: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,315: / Line 2,661: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,330: / Line 2,678: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,345: / Line 2,695: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
@@ Line 2,360: / Line 2,712: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
@@ Line 2,375: / Line 2,729: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
 |Standard
@@ Line 2,390: / Line 2,746: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
@@ Line 2,405: / Line 2,763: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
@@ Line 2,420: / Line 2,780: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
 |Standard
@@ Line 2,435: / Line 2,797: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Flow through entity transfer to parent
+|Gain or loss on shares disposal
 |N.a.
 |Standard
@@ Line 2,450: / Line 2,814: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
@@ Line 2,465: / Line 2,831: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Anticipated taxation of dividends
+|Permanent differences
+|Permanent Financial items
+|Flow through entity transfer to parent
 |N.a.
 |Standard
@@ Line 2,480: / Line 2,848: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Local deferred tax recognition
+|Permanent differences
+|Permanent Financial items
+|Other Financial items
 |N.a.
 |Standard
@@ Line 2,493: / Line 2,863: @@
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Income tax (current + deferred) in reporting
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Other deferred tax adjustments
+|Adjustments on income taxes
+|Income tax
+|Income tax
 |N.a.
 |Standard
@@ Line 2,508: / Line 2,880: @@
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Current income tax
+|N.a.
-|Income tax contingencies (IAS 12/UTP)
+|Adjustments on income taxes
+|Deferred income tax
+|Level only deferred tax
 |N.a.
 |Standard
@@ Line 2,523: / Line 2,897: @@
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Current income tax
+|N.a.
-|Other current tax adjustments
+|Adjustments on income taxes
+|Deferred income tax
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
 |N.a.
 |Standard
@@ Line 2,538: / Line 2,914: @@
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Tax adjustments
+|N.a.
-|Tax adjustments
+|Adjustments on income taxes
+|Current income tax
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
@@ Line 2,553: / Line 2,931: @@
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Net equity
+|Adjustments on income taxes
-|Net equity
+|Deferred income tax
-|Net equity
+|Cancellation of Reporting Deferred Tax
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Income tax (current + deferred) in local books
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|CIT
+|Adjustments on income taxes
-|CIT
+|Current income tax
-|CIT
+|Cancellation of Uncertain Tax Position in Reporting
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
@@ Line 2,585: / Line 2,967: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,593: / Line 2,977: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,600: / Line 2,984: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,608: / Line 2,994: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,615: / Line 3,001: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,623: / Line 3,011: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,630: / Line 3,018: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,638: / Line 3,028: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,645: / Line 3,035: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,653: / Line 3,045: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,660: / Line 3,052: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,668: / Line 3,062: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,675: / Line 3,069: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,683: / Line 3,079: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,690: / Line 3,086: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,698: / Line 3,096: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,705: / Line 3,103: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,713: / Line 3,113: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,720: / Line 3,120: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,728: / Line 3,130: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,735: / Line 3,137: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,743: / Line 3,147: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,750: / Line 3,154: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,758: / Line 3,164: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,765: / Line 3,171: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,773: / Line 3,181: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,780: / Line 3,188: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,788: / Line 3,198: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,795: / Line 3,205: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,803: / Line 3,215: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,810: / Line 3,222: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,818: / Line 3,232: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,825: / Line 3,239: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,833: / Line 3,249: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,840: / Line 3,256: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,848: / Line 3,266: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,855: / Line 3,273: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
 |Temporary Financial items
 |Other Financial assets
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
@@ Line 2,870: / Line 3,290: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,878: / Line 3,300: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,885: / Line 3,307: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,893: / Line 3,317: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,900: / Line 3,324: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,915: / Line 3,341: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,930: / Line 3,358: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,938: / Line 3,368: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,945: / Line 3,375: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,953: / Line 3,385: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,960: / Line 3,392: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,968: / Line 3,402: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,975: / Line 3,409: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,983: / Line 3,419: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 2,990: / Line 3,426: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,998: / Line 3,436: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,005: / Line 3,443: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 3,013: / Line 3,453: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,020: / Line 3,460: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 3,028: / Line 3,470: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,035: / Line 3,477: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 3,043: / Line 3,487: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,050: / Line 3,494: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,065: / Line 3,511: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,080: / Line 3,528: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,095: / Line 3,545: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,110: / Line 3,562: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,125: / Line 3,579: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,140: / Line 3,596: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Flow through entity transfer to parent
+|Gain or loss on shares disposal
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,155: / Line 3,613: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,169: / Line 3,629: @@
 |-
 |Net Taxable income
-|Income transferred to/from the tax Group
+|Gross Taxable income
-|Income transferred to/from the tax Group
+|Temporary & permanent adjustments
-|Income transferred to/from the tax Group
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Other adjustment
+|Permanent differences
-|Other adjustment
+|Permanent Financial items
-|Income transferred to/from the tax Group
+|Flow through entity transfer to parent
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,184: / Line 3,646: @@
 |-
 |Net Taxable income
-|Change in tax losses
+|Gross Taxable income
-|Change in tax losses
+|Temporary & permanent adjustments
-|Change in tax losses
+|N.a.
+|N.a.
 |N.a.
-|Other adjustment
+|N.a.
-|Other adjustment
+|Permanent differences
-|Change in tax losses
+|Permanent Financial items
+|Other Financial items
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,199: / Line 3,663: @@
 |-
 |Net Taxable income
-|Change in tax losses
+|Income transferred to/from the tax Group
-|Change in tax losses
+|Income transferred to/from the tax Group
-|Change in tax losses
+|N.a.
+|N.a.
 |N.a.
-|Checks and controls
-|Check 2
 |N.a.
+|Other adjustment
+|Other adjustment
+|Income transferred to/from the tax Group
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,214: / Line 3,680: @@
 |-
 |Net Taxable income
-|Change in tax losses
 |Change in tax losses
 |Change in tax losses
 |N.a.
-|Checks and controls
-|Check 3
 |N.a.
 |N.a.
-|Standard
-|Local To Tax
-|Base
 |N.a.
-|Positive
+|Other adjustment
-|-
+|Other adjustment
-|Net Taxable income
-|Change in tax losses
-|Change in tax losses
 |Change in tax losses
-|N.a.
-|Checks and controls
-|Check 4
-|N.a.
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,244: / Line 3,697: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y
@@ Line 3,259: / Line 3,714: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+1
@@ Line 3,274: / Line 3,731: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+2
@@ Line 3,289: / Line 3,748: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+3
@@ Line 3,304: / Line 3,765: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+4
@@ Line 3,318: / Line 3,781: @@
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+5
@@ Line 3,334: / Line 3,799: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in over Y+ 5
@@ Line 3,349: / Line 3,816: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Unlimited
@@ Line 3,364: / Line 3,833: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses having expired unused
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses having expired unused
 |Expired
@@ Line 3,379: / Line 3,850: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses generated previous tax group
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses generated previous tax group
 |N.a.
@@ Line 3,393: / Line 3,866: @@
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
+|Unrecognition of DTA
 |N.a.
-|Checks and controls
-|Check 1
 |N.a.
+|Unrecognized DTA
+|Unrecognition of DTA on Tax losses and Tax credits
+|Unrecognition of DTA on Ordinary Tax losses
 |N.a.
 |Standard
@@ Line 3,408: / Line 3,883: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,423: / Line 3,900: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+1
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,438: / Line 3,917: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+2
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,453: / Line 3,934: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+3
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,468: / Line 3,951: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+4
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,483: / Line 3,968: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+5
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,498: / Line 3,985: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in over Y+ 5
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,513: / Line 4,002: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Unlimited
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,528: / Line 4,019: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses having expired unused
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses having expired unused
 |Expired
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,543: / Line 4,036: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Of which losses generated previous tax group
-|Use of tax losses
-|Use of tax losses
 |Of which losses generated previous tax group
 |N.a.
-|Reduced rate
+|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
@@ Line 3,558: / Line 4,053: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
+|Unrecognition of DTA
 |N.a.
-|Checks and controls
-|Check 1
 |N.a.
+|Unrecognized DTA
+|Unrecognition of DTA on Tax losses and Tax credits
+|Unrecognition of DTA on Other Tax losses
 |N.a.
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
@@ Line 3,574: / Line 4,071: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y
 |Standard
@@ Line 3,589: / Line 4,088: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+1
 |Standard
@@ Line 3,604: / Line 4,105: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+2
 |Standard
@@ Line 3,619: / Line 4,122: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+3
 |Standard
@@ Line 3,634: / Line 4,139: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+4
 |Standard
@@ Line 3,649: / Line 4,156: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+5
 |Standard
@@ Line 3,664: / Line 4,173: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in over Y+ 5
 |Standard
@@ Line 3,679: / Line 4,190: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Unlimited
 |Standard
@@ Line 3,694: / Line 4,207: @@
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Unrecognition of DTA
 |N.a.
 |N.a.
-|N.a.
+|Unrecognized DTA
-|N.a.
+|Unrecognition of DTA on Tax losses and Tax credits
-|Checks and controls
+|Unrecognition of DTA on Tax credits
-|Check 5
-|
 |N.a.
 |Standard
@@ Line 3,708: / Line 4,223: @@
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Taxable result at reduced rate (eg. IP Box regime)
+|Income before tax - Separate basket
+|N.a.
+|N.a.
 |N.a.
 |Net equity
@@ Line 3,717: / Line 4,234: @@
 |Net equity
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Local Gaap IBT
+|Temporary & permanent adjustments
-|Income tax (current + deferred) in local books
 |N.a.
-|CIT
-|CIT
-|CIT
 |N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
-|Base
 |N.a.
-|Positive
-|-
-|Net Taxable income - Reduced rate
-|Gross Taxable income
-|Adjustment
-|Adjustment
 |N.a.
 |Temporary differences
@@ Line 3,747: / Line 4,251: @@
 |Goodwill
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,762: / Line 4,268: @@
 |Patents / licenses
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,777: / Line 4,285: @@
 |Capitalized R&D
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,792: / Line 4,302: @@
 |Upfront & Milestone
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,807: / Line 4,319: @@
 |Other intangible temp. diff.
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,822: / Line 4,336: @@
 |Property Plant & equipments
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,837: / Line 4,353: @@
 |IFRS 16 - lease assets
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,852: / Line 4,370: @@
 |Inventory
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,867: / Line 4,387: @@
 |Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,882: / Line 4,404: @@
 |Doubtful receivable allowances
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,897: / Line 4,421: @@
 |Pension
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,912: / Line 4,438: @@
 |LTI / Share based payments
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,927: / Line 4,455: @@
 |Restructuring / contingencies
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,942: / Line 4,472: @@
 |Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,957: / Line 4,489: @@
 |Accrual items
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,972: / Line 4,506: @@
 |Other temporary differences
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,987: / Line 4,523: @@
 |Financial Interest (Thin-cap…) - temp.
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 4,002: / Line 4,540: @@
 |IFRS 16 - lease financial debts
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 4,017: / Line 4,557: @@
 |Other Financial assets
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,032: / Line 4,574: @@
 |R&D Tax Credit (in COI, to reclass)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Intangible and Tangible assets
 |Non Deductible Goodwill Amortization
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,077: / Line 4,625: @@
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
 |Meals and entertainment
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,107: / Line 4,659: @@
 |Pharmaceutical taxes
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,122: / Line 4,676: @@
 |Other taxes
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,137: / Line 4,693: @@
 |Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,152: / Line 4,710: @@
 |Sponsorship expenses
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,167: / Line 4,727: @@
 |Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,182: / Line 4,744: @@
 |Fines_and_penalties
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,197: / Line 4,761: @@
 |Other permanent differences
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|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
@@ Line 4,257: / Line 4,863: @@
 |Impairment of shares
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,272: / Line 4,880: @@
 |Gain or loss on shares disposal
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,287: / Line 4,897: @@
 |Non taxable capital gains on participation shares
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,302: / Line 4,914: @@
 |Flow through entity transfer to parent
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,317: / Line 4,931: @@
 |Other Financial items
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Income transferred to/from the tax Group
 |Income transferred to/from the tax Group
 |Income transferred to/from the tax Group
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Other adjustment
@@ Line 4,332: / Line 4,948: @@
 |Income transferred to/from the tax Group
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Change in tax losses
 |Change in tax losses
 |Change in tax losses
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Other adjustment
@@ Line 4,347: / Line 4,965: @@
 |Change in tax losses
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
-|Base
-|N.a.
-|Positive
-|-
-|Net Taxable income - Reduced rate
-|Change in tax losses
-|Change in tax losses
-|Change in tax losses
-|N.a.
-|Checks and controls
-|Check 2
-|N.a.
-|N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Reduced rate
+|Direct Deferred Tax Adjustments
-|Change in tax losses
+|Uncertain Tax Position Deferred Tax Adjustments
-|Change in tax losses
+|UTP2 - DT on UTP Separate Level
-|Change in tax losses
-|N.a.
-|Checks and controls
-|Check 3
-|N.a.
-|N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
-|Base
-|N.a.
-|Positive
-|-
-|Net Taxable income - Reduced rate
-|Change in tax losses
-|Change in tax losses
-|Change in tax losses
-|N.a.
-|Checks and controls
-|Check 4
-|N.a.
-|N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
-|Base
 |N.a.
-|Positive
-|-
-|IDAT
-|IDAT2 - Depreciation of DTA Separate Level
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Uncertain Tax Position Deferred Tax Adjustments
-|IDAT2 - Depreciation of DTA Separate Level
+|UTP2 - DT on UTP Separate Level
 |N.a.
 |Standard
@@ Line 4,413: / Line 4,988: @@
 |Negative
 |-
-|IDAT
+|Direct Deferred Tax Adjustments
-|IDAT1 - Depreciation of DTA Contribution Level
+|Uncertain Tax Position Deferred Tax Adjustments
+|UTP1 - DT on UTP Contribution Level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Uncertain Tax Position Deferred Tax Adjustments
-|IDAT1 - Depreciation of DTA Contribution Level
+|UTP1 - DT on UTP Contribution Level
 |N.a.
 |Standard
@@ Line 4,428: / Line 5,005: @@
 |Negative
 |-
-|IDAT
+|Direct Deferred Tax Adjustments
-|IDAT3 - Depreciation of DTA Reporting level
+|Uncertain Tax Position Deferred Tax Adjustments
+|UTP3 - DT on UTP DT Reporting level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Uncertain Tax Position Deferred Tax Adjustments
-|IDAT3 - Depreciation of DTA Reporting level
+|UTP3 - DT on UTP DT Reporting Level
 |N.a.
 |Standard
@@ Line 4,443: / Line 5,022: @@
 |Positive
 |-
-|IDAP
+|Direct Deferred Tax Adjustments
-|IDAP - Depreciation of NOL & tax credit carryforwards
+|Other deferred tax adjustments
+|ODT2 - Other DT Separate Level
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|IDAP - Depreciation of NOL & tax credit carryforwards
+|Other deferred tax adjustments
+|ODT2 - Other DT Separate Level
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Separate
 |Tax
 |N.a.
 |Positive
 |-
-|DTADJ
+|Direct Deferred Tax Adjustments
-|DTADJ - Other deferred tax adj.
+|Other deferred tax adjustments
+|ODT1 - Other DT Contribution Level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Other deferred tax adjustments
-|DTADJ - Other deferred tax adj.
+|ODT1 - Other DT Contribution Level
 |N.a.
 |Standard
-|Local To Tax
+|Separate to Contribution
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Direct Deferred Tax Adjustments
-|Current Tax Charge - Reduced rate
+|Other deferred tax adjustments
-|Effect of taxes not based on income
+|ODT3 - Other DT Reporting level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Direct Deferred Tax Adjustments
-|Effect of taxes not based on income
+|Other deferred tax adjustments
-|Effect of tax group
+|ODT3 - Other DT Reporting Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Local
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Direct Deferred Tax Adjustments
-|Current Tax Charge - Reduced rate
+|Other deferred tax adjustments
-|Effect of taxes not based on income
+|ODT4 - Other DT Local level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Direct Deferred Tax Adjustments
-|Effect of taxes not based on income
+|Other deferred tax adjustments
-|PE/ Branch taxation
+|ODT4 - Other DT Local Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Direct Deferred Tax Adjustments
-|Current Tax Charge - Reduced rate
+|Other deferred tax adjustments
-|Effect of taxes not based on income
+|ODT5 - Other DT Local level Other rate
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Direct Deferred Tax Adjustments
-|Effect of taxes not based on income
+|Other deferred tax adjustments
-|Prior year Adjustments
+|ODT5 - Other DT Local Level Other rate
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT2 - Depreciation of DTA Separate Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Other Current Tax items
+|IDAT2 - Depreciation of DTA Separate Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Separate
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT1 - Depreciation of DTA Contribution Level
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax credits
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|Unrecognized DTA
-|Tax
+|Unrecognized DTA in package
+|IDAT1 - Depreciation of DTA Contribution Level
+|N.a.
+|Standard
+|Separate to Contribution
+|Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT3 - Depreciation of DTA Reporting level
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Income tax contingencies (IAS 12/UTP)
 |N.a.
-|Reduced rate
+|Unrecognized DTA
-|Local to Tax - Reduced rate
+|Unrecognized DTA in package
+|IDAT3 - Depreciation of DTA Reporting Level
+|N.a.
+|Standard
+|Reporting to Local
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT4 - Depreciation of DTA Local level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Tax reassessment
+|IDAT4 - Depreciation of DTA Local Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT5 - Depreciation of DTA Local level Other rate
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Withholding taxes on royalties
+|IDAT5 - Depreciation of DTA Local Level Other rate
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA on NOLS
-|Effect of taxes not based on income
+|IDANOLS2 - Depreciation of NOLS Separate Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA on NOLS
-|Withholding taxes on interest
+|IDANOLS2 - Depreciation of NOLS Separate Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Separate
 |Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA on NOLS
-|Effect of taxes not based on income
+|IDANOLS1 - Depreciation of NOLS Contribution Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA on NOLS
-|Withholding taxes on received dividends
+|IDANOLS1 - Depreciation of NOLS Contribution Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Separate to Contribution
 |Tax
 |N.a.
@@ Line 4,624: / Line 5,227: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes - Other
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|Other Current income tax items
-|Tax
+|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 - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Adjustment of current income tax from discontinued activities
 |N.a.
-|Reduced rate
+|Other Current income tax items
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Effect of tax group Tax Credit
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,654: / Line 5,261: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Domestic Top up Tax (Pillar II)
 |N.a.
-|Reduced rate
+|Other Current income tax items
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Permanent Establishment/ Branch taxation
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,669: / Line 5,278: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Irrecoverable Withholding_taxes
 |N.a.
-|Reduced rate
+|Other Current income tax items
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Prior year Adjustments
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,684: / Line 5,295: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Other tax adjustments
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|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.
@@ Line 4,699: / Line 5,312: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Qualifying Domestic Minimum Top-up Tax
 |N.a.
-|Reduced rate
+|Other Current income tax items
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Tax computation adjustments
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,714: / Line 5,329: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|French Patent Box - Taxed at reduced tax
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Other Current income tax items
+|Tax credits
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,729: / Line 5,346: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Income tax at reduced rate
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|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.
@@ Line 4,744: / Line 5,363: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Current Tax charge before taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Computed Current CIT
+|Other Current income tax items
-|Computed Current CIT
+|Other Current income tax items
-|Computed Current CIT
+|Tax reassessment
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,759: / Line 5,380: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of tax group
+|Withholding taxes on royalties
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,774: / Line 5,397: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|PE/ Branch taxation
 |N.a.
-|Standard
+|Other Current income tax items
-|Local To Tax
+|Other Current income tax items
+|Withholding taxes on interest
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,789: / Line 5,414: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Prior year Adjustments
+|Withholding taxes on received dividends
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,804: / Line 5,431: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Other Current Tax items
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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.
@@ Line 4,819: / Line 5,448: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax credits
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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.
@@ Line 4,834: / Line 5,465: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Income tax contingencies (IAS 12/UTP)
+|Domestic Top up Tax (Pillar II)
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,849: / Line 5,482: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Current Tax charge before Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Computed Current CIT
-|Effect of taxes not based on income
+|Computed Current CIT
-|Tax reassessment
+|Computed Current CIT
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
@@ Line 4,864: / Line 5,499: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Withholding taxes on royalties
+|Effect of tax group Income Tax
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,879: / Line 5,516: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Withholding taxes on interest
+|Other Current income tax items
+|Other Current income tax items
+|Effect of tax group Tax Credit
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,894: / Line 5,533: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Withholding taxes on received dividends
+|Other Current income tax items
+|Other Current income tax items
+|Permanent Establishment/ Branch taxation
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,909: / Line 5,550: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Withholding taxes - Other
+|Other Current income tax items
+|Prior year Adjustments
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,924: / Line 5,567: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Adjustment of current income tax from discontinued activities
+|Other Current Tax items
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,939: / Line 5,584: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Domestic Top up Tax (Pillar II)
+|Tax computation adjustments
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,954: / Line 5,601: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Irrecoverable Withholding_taxes
+|Other Current income tax items
+|Other Current income tax items
+|Tax credits
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,969: / Line 5,618: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Other tax adjustments
+|Variation of reserves for Tax_contingencies (UTP)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,984: / Line 5,635: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Qualifying Domestic Minimum Top-up Tax
+|Other Current income tax items
+|Other Current income tax items
+|Tax reassessment
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 4,999: / Line 5,652: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|French Patent Box - Taxed at reduced tax
+|Other Current income tax items
+|Other Current income tax items
+|Withholding taxes on royalties
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 5,014: / Line 5,669: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Income tax at reduced rate
+|Other Current income tax items
+|Other Current income tax items
+|Withholding taxes on interest
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
@@ Line 5,029: / Line 5,686: @@
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Current Tax charge before taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Computed Current CIT
+|Other Current income tax items
-|Computed Current CIT
+|Other Current income tax items
-|Computed Current CIT
+|Withholding taxes on received dividends
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |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
+|Current Tax Charge
-|DTX Rule segmentation
+|Current Tax Charge - Standard rate
-|Allows to define the segmentation level of the Rule component to be retrieved
+|Other Current income tax items
-|Couple (String; Integer)
+|N.a.
-|Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set
+|N.a.
-|Yes
+|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
 |-
-|National taxation
+|Current Tax Charge
-|DTX Consolidation Tax Rate
+|Current Tax Charge - Standard rate
-|Input of the group's consolidation tax rate
+|Other Current income tax items
-|percentage
+|N.a.
-|Only one value is acceptable for a given segment of the analysis, see Rule mapping
+|N.a.
-|Yes
+|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
 |-
-|National taxation
+|Current Tax Charge
-|DTX Deferred Standard CIT rate - Opening
+|Current Tax Charge - Standard rate
-|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
+|Other Current income tax items
-|percentage
+|N.a.
-|Only one value is acceptable for a given segment of the analysis, see Rule mapping
+|N.a.
-|Yes
+|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
 |-
-|National taxation
+|Current Tax Charge
-|DTX Deferred Standard CIT rate - Current Year
+|Current Tax Charge - Standard rate
-|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
+|Current Tax charge before Other Current income tax items
-|percentage
+|N.a.
-|Only one value is acceptable for a given segment of the analysis, see Rule mapping
+|N.a.
-|Yes
+|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
 |-
-|National taxation
+|Current Tax Charge
-|DTX Deferred Standard CIT rate - Closing
+|Current Tax Charge - Standard rate
-|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
+|Other Current income tax items
-|percentage
+|N.a.
-|Only one value is acceptable for a given segment of the analysis, see Rule mapping
+|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
+|}
+==== 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 Current Standard CIT rate - Opening
+|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
@@ Line 5,157: / Line 5,918: @@
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
-|Yes
+|No, if absent data are aggregated by the algorithm at the defined level
 |-
 |Data segmentation
@@ Line 5,164: / Line 5,925: @@
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
-|Yes
+|No, if absent data are aggregated by the algorithm at the defined level
 |-
 |Data segmentation
@@ Line 5,171: / Line 5,932: @@
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
-|Yes
+|No, if absent data are aggregated by the algorithm at the defined level
 |-
 |Data segmentation
@@ Line 5,178: / Line 5,939: @@
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
-|Yes
+|No, if absent data are aggregated by the algorithm at the defined level
 |-
 |Data segmentation
@@ Line 5,185: / Line 5,946: @@
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
-|Yes
+|No, if absent data are aggregated by the algorithm at the defined level
 |-
 |Data segmentation
@@ Line 5,192: / Line 5,953: @@
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
-|Yes
+|No, if absent data are aggregated by the algorithm at the defined level
 |-
 |National taxation
@@ Line 5,198: / Line 5,959: @@
 |
 |percentage
-|
+| -
-|Yes
+|No
 |-
 |National taxation
 |DTX Computed CIT rate - Basket
 |
-|Enum : Standard; Separate
+|Enum : Standard; Other rate
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Net Taxable Income - Prior Year Income
+|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
 |
-|Yes
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
 |-
 |Computation result
-|DTX - Computed Net Taxable Income - Final Values
+|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
 |
-|Yes
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
 |-
 |Computation result
-|DTX - Computed Net Taxable Income - Income flow core
+|DTX - Computed Net Taxable Income - Income - core
 |
 |Couple (Decimal;ISO 3 Currency Code)
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Net Taxable Income - Income flow non core
+|DTX - Computed Net Taxable Income - Income - non-core
 |
 |Couple (Decimal;ISO 3 Currency Code)
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Current CIT - Prior Year Income
+|DTX - Computed Current CIT - Prior Year Income - core
 |
 |Couple (Decimal;ISO 3 Currency Code)
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Current CIT - Final Values
+|DTX - Computed Current CIT - Prior Year Income - non core
 |
 |Couple (Decimal;ISO 3 Currency Code)
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Current CIT - Income flow core
+|DTX - Computed Current CIT - Final Values - core
 |
 |Couple (Decimal;ISO 3 Currency Code)
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Current CIT - Income flow non core
+|DTX - Computed Current CIT - Final Values - non core
 |
 |Couple (Decimal;ISO 3 Currency Code)
-|
+| -
-|Yes
+|No
 |-
 |Computation result
-|DTX - Computed Check
+|DTX - Computed Current CIT - Income - core
 |
-|Boolean : True; False
+|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
 |
-|Yes
+|Boolean : True; False
+| -
+|No
 |}
 {| class="wikitable sortable mw-collapsible mw-collapsed"
@@ Line 5,279: / Line 6,068: @@
 !Multiplicity behavior
 !Mandatory
+!
 |-
 |Result Entity segmentation
@@ Line 5,284: / Line 6,074: @@
 |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
+|Yes
+|
 |-
 |Result Data segmentation
@@ Line 5,291: / Line 6,082: @@
 |
 |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
@@ Line 5,298: / Line 6,090: @@
 |
 |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
@@ Line 5,305: / Line 6,098: @@
 |
 |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
@@ Line 5,312: / Line 6,106: @@
 |
 |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
@@ Line 5,319: / Line 6,114: @@
 |
 |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
@@ Line 5,326: / Line 6,122: @@
 |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
@@ Line 5,333: / Line 6,130: @@
 |
 |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
@@ Line 5,340: / Line 6,138: @@
 |
 |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
@@ Line 5,347: / Line 6,146: @@
 |
 |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 Flows
-|DT Report - Opening FYN-1
 |
-|Couple (Decimal;ISO 3 Currency Code)
-| -
-|No
 |-
-|Result Flows
+|Result Data segmentation
-|DT Report - Change in opening
+|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
 |
-|Couple (Decimal;ISO 3 Currency Code)
-| -
-|No
 |-
 |Result Flows
-|DT Report - True-up P&L
+|DT Report - Opening
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
+|
 |-
 |Result Flows
-|DT Report - Income input - core
+|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 - Income input - non core
+|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 - Income input - total
+|DT Report - True-up P&L -non-core
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
+|
 |-
 |Result Flows
-|DT Report - Change in tax rate P&L (only for tax)
+|DT Report - Income input - core
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
+|
 |-
 |Result Flows
-|DT Report - Total Income (only for tax)
+|DT Report - Income input - non-core
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
+|
 |-
 |Result Flows
-|DT Report - Change in scope
+|DT Report - Change in tax rate P&L (only for tax)
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
+|
 |-
 |Result Flows
@@ Line 5,419: / Line 6,284: @@
 | -
 |No
+|
 |-
 |Result Flows
@@ Line 5,426: / Line 6,292: @@
 | -
 |No
+|
 |-
 |Result Flows
-|DT Report - Total OCI (only for tax)
+|DT Report - In year change in scope
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
+|
 |-
 |Result Flows
@@ Line 5,440: / Line 6,308: @@
 | -
 |No
+|
+|-
+|Result Flows
+|DT Report - Perimeter exit
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
 |Result Flows
@@ Line 5,447: / Line 6,324: @@
 | -
 |No
+|
 |-
 |Result Flows
@@ Line 5,454: / Line 6,332: @@
 | -
 |No
+|
 |}
 {| class="wikitable sortable mw-collapsible mw-collapsed"
 |+Tax proof
 !Role
-!Label
+!Tax proof category 1
+!Tax proof category 2
+!Tax proof category 3
 !Definition
 !Typing
@@ Line 5,466: / Line 6,347: @@
 |-
 |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
 |
 |-
-|Result Data segmentation
+|Tax proof version
-|DTX Tax proof element level 1
+|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
 |
-|Enum : from the list of available "Type of differences"
+|percentage
-| -
+|Forbidden
-|No, if absent data are aggregated by the algorithm at the defined level
+| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
 |
 |-
-|Result Data segmentation
+|Tax proof version
-|DTX Tax proof element level 2
+|Reference rate definition
+|Reference rate as Local
+|Reference rate as Local
 |
-|Enum : from the list of available "Primary account" for the selected "Type of differences"
+|percentage
-| -
+|Forbidden
-|No, if absent data are aggregated by the algorithm at the defined level
 |
 |-
-|Result Data segmentation
+|Tax proof results
-|DTX Tax proof element level 3
+|PBT Impact
+|Net Profit After Tax
+|Net Profit After Tax
 |
-|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
+|Couple (Decimal;ISO 3 Currency Code)
 | -
-|No, if absent data are aggregated by the algorithm at the defined level
+|No
 |
 |-
-|Result Flows
+|Tax proof results
-|DTX Tax proof values - monetary
+|PBT Impact
+|Current  Tax items under Selected GAAP
+|Current  Tax items under Selected GAAP
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
-|Enum 1 : from the list of available "Steps" / Enum 2 called "core vs non-core" : "Total"; "Core"; "Non-core"
+|
 |-
-|Result Flows
+|Tax proof results
-|DTX Tax proof values relative entity
+|PBT Impact
+|Deferred Taxes under Selected  GAAP
+|Deferred Taxes under Selected  GAAP
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
-|Enum 1 : from the list of available "Steps" / Enum 2 called "core vs non-core" : "Total"; "Core"; "Non-core"
+|
 |-
-|Result Flows
+|Tax proof results
-|DTX Tax proof values relative group
+|PBT Impact
+|Profit Before Tax
+|Profit Before Tax
 |
 |Couple (Decimal;ISO 3 Currency Code)
 | -
 |No
-|Enum 1 : from the list of available "Steps" / Enum 2 called "core vs non-core" : "Total"; "Core"; "Non-core"
+|
-|}
+|-
+|Tax proof results
-== Computational steps ==
+|Rates
-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.
+|Local Tax Rate
+|Local Tax Rate
-==== Step 1 - Current Tax Charge Computation ====
+|
+|percentage
-===== 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 reduced rate baskets.
+|No
+|
-We therefore start with a Matrix with the following features:
+|-
+|Tax proof results
-* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
+|Rates
-* Segmentation levels and characterization :
+|Group Tax Rate
-** Level 1 : Net Taxable income OR Net Taxable income - Reduced rate
+|Group Tax Rate
-** Step : Reporting to Local OR Local to Tax
+|
-* Flow values
+|percentage
+| -
+|No
-Per ID segmentation, the 8 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:
+|
+|-
-* Net Taxable income - Standard basket :
+|Tax proof results
-** Prior Year Income
+|Rates
-** Final Tax Return
+|Reference Tax Rate
-** Income input core
+|Reference Tax Rate
-** Income input non core
+|
-* Net Taxable income - Reduced rate :
+|percentage
-** Prior Year Income
+| -
-** Final Tax Return
+|No
-** Income input core
+|
-** Income input non core
+|-
+|Tax proof results
-===== Step 1.2. Computation of the Current Tax Charge for each basket =====
+|Taxation
-Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Reduced rate.
+|<u>Theoritical Tax</u>
+|<u>Theoritical Tax</u>
-Finally the Output values of Step 1.1. are multiplied <u>if postive only</u> by minus one (-1) and by the relevant tax rate for their basket to form the following 8 values
+|
+|Couple (Decimal;ISO 3 Currency Code)
-* Current Tax Charge - Standard basket :
+| -
-** Prior Year Income
+|No
-** Final Tax Return
+|
-** Income input core
-** Income input non core
-* Current Tax charge - Reduced rate :
-** Prior Year Income
-** Final Tax Return
-** Income input core
-** Income input non core
-===== Step 1.3. Further controls =====
-In order to facilitate the coherence analysis of the collected data the following computations are also realiazed:
-====== 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 Basket / and Reduced rate respectively, :
-* aggregation of the values marked as "Use of Tax Losses" in the "Primary account" for the given basket
-* 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
-* 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
-** Final Tax Return
-** Income input core
-** Income input 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'''
-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 temporary differences, and multiplies them by the appropriate Tax rate (Opening, Current Year Closing) to allow for the synthesis of the Changes in the Total Deferred Tax.
-Therefore the computation mechanisms closely follows the origin data structure with the list of differences per flows, per entity segmentation level.
-To be more precise the report is built with all the individual lines from all the steps marked as, and <u>only these</u>:
-* Type of difference = "Temporary differences"
-** multiplied by the corresponding '''Deferred tax rates''' (as defined in the dimension "tax rate multiplication) for all the flows except "Change in tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
-** as is for the flow "Change in Tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
-* Type of difference = "Use of Tax losses" AND Primary account = "Ordinary tax losses or other tax losses"
-** multiplied by the corresponding '''Current Year tax rates''' (as defined in the dimension "tax rate multiplication) for all the flows except "Change in tax rate in OCI" for the corresponding basket, for the corresponding basket AND by the sign defined in the dimension "Sign"
-** as is for the flow "Change in Tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
-* Type of difference = "Tax credits"
-** as is for all flows, for the corresponding basket AND by the sign defined in the dimension "Sign"
-* Type of difference = "Unrecognized DTA"
-** as is for all flows, for the corresponding basket AND by the sign defined in the dimension "Sign"
-To accomplish this the user will request from the algorithm the data structure following the available DTX segmentation.
-Please note the following correspondance between Input flows and Tax rate periods, to be matched according to the basket
-{| class="wikitable sortable mw-collapsible mw-collapsed"
-|+Correspondance between
-!Flow
-!Period tax Rate
 |-
-|Prior year Income
+|Tax proof results
-|Current Year
+|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
+|
 |-
-|Final Values
+|Tax proof results
-|Current Year
+|Tax proof elements
+|Permanent  differences
+|Reclassification  Accounting or Tax
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Opening FYN-1
+|Tax proof results
-|Opening
+|Tax proof elements
+|Permanent differences
+|Intangible and Tangible assets
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Change in opening
+|Tax proof results
-|Opening
+|Tax proof elements
+|Permanent differences
+|Employees
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Income input - core
+|Tax proof results
-|Current Year
+|Tax proof elements
+|Permanent differences
+|Non Deductible taxes
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Income input - non core
+|Tax proof results
-|Current Year
+|Tax proof elements
-|-
+|Permanent differences
-|Change in tax rate P&L (only for tax)
+|Other Permanent Differences
-|Current Year
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Change in scope
+|Tax proof results
-|Current Year
+|Tax proof elements
+|Permanent differences
+|Permanent Financial items
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|OCI
+|Tax proof results
-|Current Year
+|Tax proof elements
+|Other Current  income tax items
+|Effect of tax group  Income Tax
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Change in tax rate OCI (only for tax)
+|Tax proof results
-|Current Year
+|Tax proof elements
+|Other Current income tax items
+|Effect of tax group Tax Credit
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Total OCI (only for tax)
+|Tax proof results
-|Current Year
+|Tax proof elements
+|Other Current income tax items
+|Permanent Establishment/ Branch taxation
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Reclass and Other
+|Tax proof results
-|Current Year
+|Tax proof elements
-|-
+|Other Current income tax items
-|CTA
+|Prior year Adjustments
-|Current Year
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Closing
+|Tax proof results
-|Closing
+|Tax proof elements
-|}
+|Other Current income tax items
-==== Step 3 - Tax proof computation ====
+|Other Current Tax items
-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.
+|
+|Couple (Decimal;ISO 3 Currency Code)
-===== Format of the result output =====
+| -
-The output format is a new independant table constructed as follows:
+|No
+|
-* the entity ID segmentation
-* The three levels of tax proof elements
-* Eventual completion of the tax proof elements with degrees of segmentation (necessarly linearly compatible with the computation logic)
-* The Tax proof values
-* The Tax proof values as % of Total entity segmentation PBT
-* The Tax proof values as % of Total Group segmentation PBT
-===== 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
-!Tax proof values
-!Tax proof value as % Entity ID
-!Tax proof value as % of Group
 |-
-|PBT Impact
+|Tax proof results
-|Net Profit After Tax
+|Tax proof elements
-|Net Profit After Tax
+|Other Current income tax items
-|sum of Income and True-Up P&L for level 5 = Net equity from financial reporting
+|Tax computation adjustments
-|Tax proof value/ PBT tax proof value with similar hypothesis
+|
-|Tax proof Value / Total PBT value of the group
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|PBT Impact
+|Tax proof results
-|Income Tax
+|Tax proof elements
-|Current
+|Other Current income tax items
-|Current tax Charge from Step 1 sum of Income and True-up P&L
+|Tax credits
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|
-|Tax proof Value / Total PBT value of the group
+|Couple (Decimal;ISO 3 Currency Code)
-|-
+| -
-|PBT Impact
+|No
-|Income Tax
+|
-|Deferred
-|Sum of Step 2 output of DT Report true-up P&L, Income, Change in tax rate P&L, from the selected "steps"
-|Tax proof value/ IBT tax proof value with similar hypothesis
-|Tax proof Value / Total PBT value of the group
 |-
-|PBT Impact
+|Tax proof results
-|Profit Before Tax
+|Tax proof elements
-|Profit Before Tax
+|Other Current income tax items
-|= Net equity - <math>\Sigma</math>Income Tax
+|Variation of reserves for Tax  contingencies (UTP)
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|
-|Tax proof Value / Total PBT value of the group
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
 |-
-|Rates
+|Tax proof results
-|Local Tax Rate
+|Tax proof elements
-|Local Tax Rate
+|Other Current income tax items
-|DTX Current Standard CIT rate - Current Year <u>Basket = "Standard"</u>
+|Tax reassessment
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|
-|Tax proof Value / Total PBT value of the group
+|Couple (Decimal;ISO 3 Currency Code)
-|-
+| -
-|Rates
+|No
-|Group Tax Rate
-|Group Tax Rate
-|DTX Consolidation Tax Rate <u>Basket ="Standard"</u>
-|Tax proof value/ IBT tax proof value with similar hypothesis
-|Tax proof Value / Total PBT value of the group
-|-
-|<u>Taxation</u>
-|<u>Theoritical Tax</u>
-|<u>Theoritical Tax</u>
 |
-* <u>Reference Rate = Group => Group tax Rate x PBT x (-1)</u>
-* <u>Reference rate = Local => Current Annual Tax rate x PBT x (-1)</u>
-|<u>Tax proof value/ IBT tax proof value with similar hypothesis</u>
-|<u>Tax proof Value / Total PBT value of the group</u>
-|-
-|Taxation
-|Impact of difference between Group and local tax rate
-|Impact of difference between Group and local tax rate
-|Theoritical Tax + Current Annual Local Tax Rate x PBT
-|Tax proof value/ IBT tax proof value with similar hypothesis
-|Tax proof Value / Total PBT value of the group
 |-
+|Tax proof results
 |Tax proof elements
-|Permanent differences
+|Other Current income tax items
-|For every possible values of Primary Account for Permanent differences in "type of differences"
+|Withholding taxes on royalties
-|(-1) x Reference Rate x aggregation of permanent difference lines per primary account (sum of flows(Income for selected "Core vs non-core" Vision) for selected Steps x "Sign") <u>for basket = "standard"</u>
+|
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|Couple (Decimal;ISO 3 Currency Code)
-|Tax proof Value / Total PBT value of the group
+| -
+|No
+|
 |-
+|Tax proof results
 |Tax proof elements
-|Effect of taxes not based on income
+|Other Current income tax items
-|For every possible values of Sub-account for Effect of taxes not based on income in "Primary account"
+|Withholding taxes on interest
-|(-1) x aggregation of Effect of taxes not based on income lines per Sub-account (sum of flows(Income for selected "Core vs non-core" Vision) for selected Steps x "Sign") <u>for basket = "standard"</u>
+|
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|Couple (Decimal;ISO 3 Currency Code)
-|Tax proof Value / Total PBT value of the group
+| -
-|-
+|No
-|Tax proof elements
+|
-|Unrecognized  DTA
+|-
-|For every possible values of Sub-account for Unrecognized DTA in "Primary account"
+|Tax proof results
-|(-1) x aggregation of Unrecognized DTA per Sub-account (sum of flows(Income for selected "Core vs non-core" Vision) for selected Steps x "Sign")
+|Tax proof elements
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|Other Current income tax items
-|Tax proof Value / Total PBT value of the group
+|Withholding taxes on received dividends
-|-
+|
-|Tax proof elements
+|Couple (Decimal;ISO 3 Currency Code)
-|Expired  losses unused - GROSS EFFECT
+| -
-|Expired  losses unused - GROSS EFFECT
+|No
-|Sum For each Sub-account "Of which losses having expired unused" per Basket of (Opening Current Year Tax rate (of the basket) x Income flow  per basket) <u>for basket = "Standard"</u>
+|
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|-
-|Tax proof Value / Total PBT value of the group
+|Tax proof results
-|-
+|Tax proof elements
-|Tax proof elements
+|Other Current income tax items
-|Prior year  adjustment - Current
+|Withholding taxes - Other
-|Prior year  adjustment - Current
+|
-|For Step Local to Tax & Local to Tax -Separate (Sum of (True-Up P&L flow (base) x Current Year Tax Rate)) + sum of True-Up P&L flow (Tax) \ except type of difference = "unrecognized DTA" -> take from step 1
+|Couple (Decimal;ISO 3 Currency Code)
-|Tax proof value/ IBT tax proof value with similar hypothesis
+| -
-|Tax proof Value / Total PBT value of the group
+|No
-|-
+|
-|Tax proof elements
+|-
-|Prior year  adjustment - Deferred
+|Tax proof results
-|Prior year  adjustment - Deferred
+|Tax proof elements
-|Sum of (True-Up P&L flow (base) x corresponding deferred Tax Rate) + sum of True-Up P&L flow (Tax)
+|Other Current income tax items
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|Adjustment of current income tax from  discontinued activities
-|Tax proof Value / Total PBT value of the group
+|
-|-
+|Couple (Decimal;ISO 3 Currency Code)
-|<u>Tax proof elements</u>
+| -
-|<u>Reduce rate - Current</u>
+|No
-|<u>Reduce rate - Current</u>
+|
-|sum of flows(Income for selected "Core vs non-core" Vision) for basket = "reduced rate" of ( DTX Computed Current CIT from step 1 + all input lines with Type of difference = "Effect of Taxes not based on income")
+|-
-|<u>Tax proof value/ IBT tax proof value with similar hypothesis</u>
+|Tax proof results
-|<u>Tax proof Value / Total PBT value of the group</u>
+|Tax proof elements
-|-
+|Other Current income tax items
-|<u>Tax proof elements</u>
+|Domestic Top up Tax (Pillar II)
-|<u>Reduce rate - Deferred</u>
+|
-|<u>Reduce rate - Deferred</u>
+|Couple (Decimal;ISO 3 Currency Code)
-|sum of flows(Income for selected "Core vs non-core" Vision) for lines with basket = "reduced rate" and level 1 = "Net Taxable Income - reduced rate' and tax rate multiplication= "x current tax rate", each line multiplied by its corresponding matched rate in the line
+| -
-|<u>Tax proof value/ IBT tax proof value with similar hypothesis</u>
+|No
-|<u>Tax proof Value / Total PBT value of the group</u>
+|
 |-
-|<u>Tax proof elements</u>
+|Tax proof results
-|<u>Change in DTA Tax credits</u>
+|Tax proof elements
-|<u>Change in DTA Tax credits</u>
+|Unrecognized DTA
-|<u>Sum of income flows of "Type of difference" = "Tax credits"</u>
+|Unrecognized DTA in  package
-|<u>Tax proof value/ IBT tax proof value with similar hypothesis</u>
+|
-|<u>Tax proof Value / Total PBT value of the group</u>
+|Couple (Decimal;ISO 3 Currency Code)
-|-
+| -
-|Tax proof elements
+|No
-|Effect of  change in tax rate
+|
-|Effect of  change in tax rate
+|-
-|Sum of "Change in Tax Rate P&L" flows f<u>or Basket = "Standard"</u>
+|Tax proof results
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|Tax proof elements
-|Tax proof Value / Total PBT value of the group
+|Unrecognized DTA
-|-
+|Unrecognition of DTA on Tax losses and  Tax credits
-|Tax proof elements
+|
-|Effect of  difference between current and deferred tax rate
+|Couple (Decimal;ISO 3 Currency Code)
-|Effect of  difference between current and deferred tax rate
+| -
-|Sum of Net Taxable Income x (Deferred Tax Rate - Current Annual Tax Rate) f<u>or Basket = "Standard"</u>
+|No
-|Tax proof value/ IBT tax proof value with similar hypothesis
+|
-|Tax proof Value / Total PBT value of the group
+|-
+|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
+|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
+|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.
+==== 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 <u>if postive only</u> 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
+** Final Values
+** Income
+* Current Tax charge - Other rate :
+** Prior Year Income
+** Final Values
+** Income
+==== 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
+|-
+|Prior year Income - core
+|Opening
+|-
+|Prior year Income - non-core
+|Opening
+|-
+|Final Values - core
+|Opening
+|-
+|Final Values - non-core
+|Opening
+|-
+|Opening
+|Opening
+|-
+|Perimeter entry
+|Opening
+|-
+|Change in consolidation method
+|Opening
+|-
+|Change in accounting policy
+|Current Year
+|-
+|Dividends paid
+|Current Year
+|-
+|True-up - core (only for tax)
+|N.a.
+|-
+|True-up - non-core (only for tax)
+|N.a.
+|-
+|Income - core
+|Current Year
+|-
+|Income - non-core
+|Current Year
+|-
+|Change in tax rate P&L (only for tax)
+|N.a.
+|-
+|Change in scope
+|Current Year
+|-
+|OCI
+|Current Year
+|-
+|Change in tax rate OCI (only for tax)
+|N.a.
+|-
+|In year change in scope
+|Current Year
+|-
+|Reclass and Other
+|Current Year
+|-
+|Perimeter exit
+|Closing
+|-
+|CTA
+|Current Year
+|-
+|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
+* 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
+===== 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
+|-
+|PBT Impact
+|Net Profit After Tax
+|Net Profit After Tax
+|sum of Income and True-Up P&L, depending on contribution level
+|Depends on step
+|Income; True-Up P&L = (Final values - Prior year income)
+|Standard
+|Alternate 1 = "Net equity under Local GAAP"
+|Level 5 = "Net equity from financial reporting" - Alternate 1 = "Net equity under Local GAAP"
+|Alternate 2 = "Net equity under Separate GAAP" - Level 4 = Net equity from financial reporting
+|Alternate 1 = "Net equity under Group GAAP" - Alternate 2 = "Net equity under Separate GAAP"
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|PBT Impact
+|Income Tax
+|Current  Tax items under Selected GAAP
+|sum of Income and True-Up P&L, depending on contribution level
+|Depends on step
+|Income; True-Up P&L = (Final values - Prior year income)
+|Standard
+|Level 1 = "Income tax (current + deferred) in Local GAAP"
+|Level 4 = "Cancellations" AND Sub-account= " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - Level 1 = "Income tax (current + deferred) in Local GAAP"
+|Level 2 = "Income tax (current + deferred) in Separate GAAP" - Level 3 = "Cancellations" AND Sub-account " CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP"
+|Level 1 = "Income tax (current + deferred) in Group GAAP" - Level 2 = "Income tax (current + deferred) in Separate GAAP"
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|PBT Impact
+|Income Tax
+|Deferred Taxes under Selected  GAAP
+|sum of Income and True-Up P&L, depending on contribution level
+|Depends on step
+|Income; True-Up P&L = (Final values - Prior year income)
+|Standard
+|Level 1 = "Income tax (current + deferred) in Local GAAP"
+|Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - Level 1 = "Income tax (current + deferred) in Local GAAP"
+|Level 2 = "Income tax (current + deferred) in Separate GAAP" - Level 3 = "Cancellations" AND Sub-account " CANCELLATION of Deferred Taxes under Reporting GAAP"
+|Level 1 = "Income tax (current + deferred) in Group GAAP" - Level 2 = "Income tax (current + deferred) in Separate GAAP"
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|PBT Impact
+|Profit Before Tax
+|Profit Before Tax
+| colspan="9" |= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level
+|-
+|Rates
+|Local Tax Rate
+|Local Tax Rate
+| colspan="9" |DTX Current Standard CIT rate - Current Year <u>Basket = "Standard"</u>
+|-
+|Rates
+|Group Tax Rate
+|Group Tax Rate
+| colspan="9" |DTX Consolidation Tax Rate <u>Basket ="Standard"</u>
+|-
+|Rates
+|Reference Rate
+|Reference Rate
+| colspan="9" |
+* Reference Rate = Group => Group tax Rate
+* Reference rate = Local => Current Annual Tax rate
+|-
+|<u>Taxation</u>
+|<u>Theoritical Tax</u>
+|<u>Theoritical Tax</u>
+| colspan="9" |<u>Reference Rate x PBT x (-1), per Contribution level</u>
+|-
+|Taxation
+|Impact of difference between Group and local tax rate
+|Impact of difference between Group and local tax rate
+| colspan="9" |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 Reference Rate x aggregation of permanent difference lines per primary account x sign
+|
+* Type of difference = "permanent differences"
+* Per "Primary accounted"
+|Income (tax treatment ="base" onmly)
+|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"
+|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 Taxes
+|usual sum of corresponding lines*
+|Primary account = "Uncertain Tax  Position Deferred Taxes"
+|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)
+|Standard; Other rate
+|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)
+|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"
+|-
+|<u>Tax proof elements</u>
+|<u>Other rate - Current</u>
+|<u>Other rate - Current</u>
+|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"
+|-
+|<u>Tax proof elements</u>
+|<u>Other rate - Deferred</u>
+|<u>Other rate - Deferred</u>
+|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"
+|-
+|<u>Tax proof elements</u>
+|<u>Change in DTA Tax credits</u>
+|<u>Change in DTA Tax credits</u>
+|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
+|Core
+|-
+|Tax proof elements
+|Effect of  difference between current and deferred tax rate
+|Effect of  difference between current and deferred tax rate
+|Sum of corresponding lines  x (Deferred Tax Rate - Current Annual Tax Rate)
+|Type of difference = "Temporary differences"
+|Income (tax treatment ="base" onmly)
+|Standard
+|Step = [Reporting to Local; Local To Tax - Standard rate]
+|Reporting to Local
+|Reporting to Separate
+|Separate to Contribution
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|Calculated Tax Charge
+|Calculated Tax Charge
+|Calculated Tax Charge
+| colspan="9" |=Theoritical Tax + somme of tax proof elements, per Contribution level
+|-
+|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 (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"
+|-
+|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) and 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" and Change in Tax Rate P&L vs Flows marked "non-core"
+|-
+|Unexplained differences
+|Unexplained differences
+|Unexplained differences
+| colspan="9" |= Income Tax - Calculated Tax Charge, per Contribution level
 |-
-|Calculated Tax Charge
+|Controls
-|Calculated Tax Charge
+|Delta in Tax
-|Calculated Tax Charge
+|Current Tax items
-|=Theoritical Tax + somme of tax proof elements
+| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
-|Tax proof value/ IBT tax proof value with similar hypothesis
-|Tax proof Value / Total PBT value of the group
 |-
-|Unexplained differences
+|Controls
-|Unexplained differences
+|Delta in Tax
-|Unexplained differences
+|Deferred Tax items
-|= Income Tax - Calculated Tax Charge
+| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
-|Tax proof value/ IBT tax proof value with similar hypothesis
-|Tax proof Value / Total PBT value of the group
 |}
+<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
-===== Alternative versions of the tax proof =====
+*the sum for the line of :
-As specified in the configuration of the Result flows alternative version of the tax proof data following the methodology below :
+**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. or
-The Enum "Reference Rate" : single choice
+***if Nature = "tax" => flow value
+**its flow value in tax
-* If Reference Rate = Group
-* If Reference Rate = Local
-The Enum "Step" : multiple choice
-a filtering of the contribution lines according to this dimension is performed before the tax proof computation
-* if empty : all the steps are taken into account
-* if a sub-list of steps is selected : only the lines with steps included in this list are included in the overall computation
-The Enum "Core vs Non-core" : multiple choice
-allows to define alternate versions of the tax proof based on the compartimentation of the Income flow between core and non core
-* None or both are selected : the tax proof is computed using the sum of both core and non core income flow inputs
-* Only one is selected: the tax proof is computed using only the values of the selected income flow

Tax accounting algorithm: Difference between revisions

Latest revision as of 08:21, 17 September 2024

Introduction

Context

Objectives

Feature Overview

General logic of the algorithm

Development Program

Data structure

Structure overview

Algonomia API Framework

Input

Data

Rules

Other

Output

Computational steps

Step 1 - Current Tax Charge Computation

Step 1.1. Computation of Net Taxable Income

Step 1.2. Computation of the Current Tax Charge for each basket

Step 1.3. Split between Core and Non-core

Step 1.4. Further controls

Checks 1 to 4 : Coherence of the Use of tax losses:

Check 5: Coherence of the Tax credits

Step 2 - Deferred Tax Report Generation

Step 3 - Tax proof computation

Format of the result output

Construction of the tax proof result

Tax proof elements computation

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