Tax accounting algorithm: Difference between revisions

Latest revision as of 13:45, 8 November 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.

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

Prior Year Income : Opening
Final Values : Opening
Income : Year to date cumulated average (current)

Step 1 - Current Tax Charge Computation

Step 1.1. Computation of Net Taxable Income

At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and Other rate baskets.

We therefore start with a Matrix with the following features:

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

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

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

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

At this stage and per ID segmentation and for each fields "Core" and "Non-core" values are aggregated to form the following values :

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

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

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

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

Step 1.3. Split between Core and Non-core

For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula

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

if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 => Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)

This allows to form per item and per basket the following 12 values

Current Tax Charge - Standard Rate :
- Prior Year Income - core
- Prior Year Income - non-core
- Final Values - core
- Final Values - non-core
- Income - core
- Income - non-core
Current Tax charge - Other rate :
- Prior Year Income - core
- Prior Year Income - non-core
- Final Values - core
- Final Values - non-core
- Income - core
- Income - non-core

Step 1.4. Further controls

In order to facilitate the coherence analysis of the collected data the following computations are also realized:

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

Change in Tax Losses Value check

The following values are generated for each basket :

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

aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
- Prior Year Income - core
- Prior Year Income - non-core
- Final Values - core
- Final Values - non-core
- Income - core
- Income - non-core

These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.

Coherence checks (under construction)

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

Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
- OK if
  - for total income flow for the aggregated lines of
Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration

These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

Check 5: Coherence of the Tax credits

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

Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits

These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".

Step 2 - Deferred Tax Report Generation

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

The lines to be treated are the following :

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

for each line the Result flow value is computed as follows : the sum of

its flow value in base (Tax treatment = "base" for the flow)
- if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
- if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
its flow value in tax (Tax treatment = "tax" for the flow)

Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket

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

Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.

These are :

True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
- True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
- True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core

=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"

Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
- the computed Result Closing flow as described above for tax treatment ="base",
- and the sum of all the result flows beside "Closing" for tax treatment ="base"

=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"

Step 3 - Tax proof computation

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

Format of the result output

The output format is a new independant table constructed as follows:

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

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

The different Tax proof values as independant retrievable fields

see Output section

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

Construction of the tax proof result

It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:

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"	Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"	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	Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - lines with Primary Account ="Current income tax"	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" MINUS PBT IMPACT Local (Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - lines with Primary Account ="Current income tax")	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	Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - lines with Primary Account ="Deferred income tax"	Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - Level 1 = "Income tax (current + deferred) in Local GAAP" MINUS PBT IMPACT Local (Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - lines with Primary Account ="Deferred income tax")	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	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 3 = "Local GAAP Result before Tax"	level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"	level 2="Separate GAAP Result before Tax" - level 3 = "Reporting Result before Tax"	level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"	Flows marked "core" vs Flows marked "non-core"
~~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	Flows marked "core" vs Flows marked "non-core"
Tax proof elements	Effect of difference between current and deferred tax rate	Effect of difference between current and deferred tax rate	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 (Income Tax from tax package) - 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.
  - if Nature = "tax" => flow value
- its flow value in tax

** the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"

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

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

Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm: Difference between revisions

Latest revision as of 13:45, 8 November 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 16: / Line 16: @@
 * Variable number of Reconciliation steps with configurable origin of the reconciliation;
 * Central management of tax rates;
-* Availability of a distinct rate basked;
+* 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.
+* 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 be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.
+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.
@@ Line 29: / Line 30: @@
 == Development Program ==
-The Tax accounting algorithl 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.
+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.
@@ Line 52: / Line 53: @@
 !Label
 !Definition
+!Tax treatment
 !Typing
 !Multiplicity behavior
@@ Line 59: / Line 61: @@
 |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
@@ Line 66: / Line 69: @@
 |DTX Level 1
 |
+|N.a.
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
@@ Line 73: / Line 77: @@
 |DTX Level 2
 |
+|N.a.
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
@@ Line 80: / Line 85: @@
 |DTX Level 3
 |
+|N.a.
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
@@ Line 87: / Line 93: @@
 |DTX Level 4
 |
+|N.a.
 |Enum : from the list of available DTX referencing tree levels
 |Forbidden
@@ Line 94: / Line 101: @@
 |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
@@ Line 101: / Line 125: @@
 |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
@@ Line 108: / Line 133: @@
 |Type of difference
 |
+|N.a.
 |Enum : from the list of available "Type of differences"
 |Forbidden
@@ Line 115: / Line 141: @@
 |Primary account
 |
+|N.a.
 |Enum : from the list of available "Primary account" for the selected "Type of differences"
 |Forbidden
@@ Line 122: / Line 149: @@
 |Sub-account
 |
+|N.a.
 |Enum : from the list of available "Sub-account" for the selected "Primary accounts"
 |Forbidden
@@ Line 129: / Line 157: @@
 |Nature
 |
+|N.a.
 |Enum : Base; Tax
 |Forbidden
@@ Line 136: / Line 165: @@
 |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
@@ Line 143: / Line 173: @@
 |Sign
 |
+|N.a.
 |Enum : Positive; Negative
 |Forbidden
@@ Line 150: / Line 181: @@
 |Expiration
 |
+|N.a.
 |Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
 |Forbidden
@@ Line 157: / Line 189: @@
 |Basket
 |
-|Enum : Standard; Separate
+|N.a.
+|Enum : Standard; Reduced rate
 |Forbidden
 |Yes
@@ Line 164: / Line 197: @@
 |Tax rate multiplication
 |
+|N.a.
 |Enum: deferred rate; current rate
 |Forbidden
@@ Line 169: / Line 203: @@
 |-
 |Flows
-|Prior year Income
+|Prior year Income - core
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 176: / Line 211: @@
 |-
 |Flows
-|Final Values
+|Prior year Income - non-core
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 183: / Line 219: @@
 |-
 |Flows
-|Opening FYN-1
+|Final Values - core
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 190: / Line 227: @@
 |-
 |Flows
-|Change in opening
+|Final Values - non-core
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 197: / Line 235: @@
 |-
 |Flows
-|Income input - core
+|Opening
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 204: / Line 243: @@
 |-
 |Flows
-|Income input - non core
+|Perimeter entry
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 211: / Line 251: @@
 |-
 |Flows
-|Change in tax rate P&L (only for tax)
+|Change in consolidation method
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 218: / Line 259: @@
 |-
 |Flows
-|Change in scope
+|Change in accounting policy
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 225: / Line 267: @@
 |-
 |Flows
-|OCI
+|Dividends paid
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 232: / Line 275: @@
 |-
 |Flows
-|Change in tax rate OCI (only for tax)
+|Income - core
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 239: / Line 283: @@
 |-
 |Flows
-|Total OCI (only for tax)
+|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
@@ Line 248: / Line 309: @@
 |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
@@ Line 255: / Line 325: @@
 |CTA
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 262: / Line 333: @@
 |Closing
 |
+|Base
 |Couple (Decimal;ISO 3 Currency Code)
 |If multiple defined, are aggregated for computation
@@ Line 269: / Line 341: @@
 |Opening Tax Rate
 |
+|Rate
 |percentage
 |Only one value is acceptable for a given segment of the analysis, see Rule mapping
@@ Line 276: / Line 349: @@
 |Annual Tax Rate
 |
+|Rate
 |percentage
 |Only one value is acceptable for a given segment of the analysis, see Rule mapping
@@ Line 283: / Line 357: @@
 |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
-|}
-{| class="wikitable sortable mw-collapsible mw-collapsed"
-|+Complete data structure
-|Level 1
-|Level 2
-|Level 3
-|Level 4
-|Level 5
-|Type of differences
-|Primary account
-|Sub-account
-|Expiration
-|Basket
-|Step
-|Nature
-|Tax rate multiplication
-|Sign
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Opening
-|Net equity from financial reporting
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Net equity
+|If multiple defined, are aggregated for computation
-|Net equity
+|No, if absent and required by computation, assumed to be 0
-|Net equity
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|N.a.
-|Negative
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Perimeter entry
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Intangible assets
+|No, if absent and required by computation, assumed to be 0
-|Goodwill
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Change in consolidation method
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Intangible assets
+|No, if absent and required by computation, assumed to be 0
-|Patents / licenses
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Change in accounting policy
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Intangible assets
+|No, if absent and required by computation, assumed to be 0
-|Capitalized R&D
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Dividends paid
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Intangible assets
+|No, if absent and required by computation, assumed to be 0
-|Upfront & Milestone
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|True-Up P&L - core
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Intangible assets
+|No, if absent and required by computation, assumed to be 0
-|Other intangible temp. diff.
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|True-Up P&L - non-core
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Tangible assets
+|No, if absent and required by computation, assumed to be 0
-|Property Plant & equipments
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Income - core
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Tangible assets
+|No, if absent and required by computation, assumed to be 0
-|IFRS 16 - lease assets
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Income - non-core
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Working capital
+|No, if absent and required by computation, assumed to be 0
-|Inventory
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Change in tax rate P&L
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Working capital
+|No, if absent and required by computation, assumed to be 0
-|Foreign Exchange impact (Provision, Unrealized…)
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|OCI
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Working capital
+|No, if absent and required by computation, assumed to be 0
-|Doubtful receivable allowances
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Change in tax rate OCI
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Reserves Employees
+|No, if absent and required by computation, assumed to be 0
-|Pension
+|-
-|N.a.
+|Flows
-|Standard
+|In year change in scope
-|Reporting to Separate
+|
-|Base
+|Tax
-|x relevant deferred tax rate
+|Couple (Decimal;ISO 3 Currency Code)
-|Negatif
+|If multiple defined, are aggregated for computation
+|No, if absent and required by computation, assumed to be 0
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Reclass and Other
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Reserves Employees
+|No, if absent and required by computation, assumed to be 0
-|LTI / Share based payments
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Perimeter exit
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Reserves Employees
+|No, if absent and required by computation, assumed to be 0
-|Restructuring / contingencies
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|CTA
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Reserves Employees
+|No, if absent and required by computation, assumed to be 0
-|Other Employee expenses (Bonus, Commission, Vacation...)
-|N.a.
-|Standard
-|Reporting to Separate
-|Base
-|x relevant deferred tax rate
-|Negatif
 |-
-|Net equity under group gaap
+|Flows
-|Net equity under separate gaap
+|Closing
-|Adjustment
+|
-|N.a.
+|Tax
-|N.a.
+|Couple (Decimal;ISO 3 Currency Code)
-|Temporary differences
+|If multiple defined, are aggregated for computation
-|Other Temporary Differences
+|No, if absent and required by computation, assumed to be 0
-|Accrual items
+|}
-|N.a.
+{| class="wikitable mw-collapsible mw-collapsed"
-|Standard
+|+Complete data structure
-|Reporting to Separate
+|Level 1
-|Base
+|Level 2
-|x relevant deferred tax rate
+|Level 3
-|Negatif
+|Level 4
+|Level 5
+|Alternate 1
+|Alternate 2
+|Type of differences
+|Primary account
+|Sub-account
+|Expiration
+|Basket
+|Step
+|Nature
+|Tax rate multiplication
+|Sign
 |-
-|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
+|Net equity from financial reporting
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Other Temporary Differences
+|Net equity
-|Other temporary differences
+|Net equity
+|Net equity
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Negatif
+|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
-|Temporary Financial items
+|CIT Cancellations
-|Financial Interest (Thin-cap…) - temp.
+|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
-|x relevant deferred tax rate
+|N.a.
-|Negatif
+|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
-|N.a.
+|Cancellations
 |N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Temporary Financial items
+|Net equity under Separate GAAP
-|IFRS 16 - lease financial debts
+|CIT Cancellations
+|CANCELLATION OF Income tax (current + deferred) in reporting
+|CANCELLATION OF Deferred Taxes under Reporting GAAP
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Negatif
+|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
+|Intangible assets
-|Other Financial assets
+|Goodwill
 |N.a.
 |Standard
@@ Line 602: / Line 583: @@
 |Base
 |x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Reclassification Acounting or Tax
+|Net equity under Separate GAAP
-|R&D Tax Credit (in COI, to reclass)
+|Temporary differences
+|Intangible assets
+|Patents / licenses
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Intangible and Tangible assets
+|Net equity under Separate GAAP
-|Non Deductible Goodwill Amortization
+|Temporary differences
+|Intangible assets
+|Capitalized R&D
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Employees
+|Net equity under Separate GAAP
-|Share based payment - IFRS 2
+|Temporary differences
+|Intangible assets
+|Upfront & Milestone
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Employees
+|Net equity under Separate GAAP
-|Cars expenses (limitation of depreciation, tax, fuel…)
+|Temporary differences
+|Intangible assets
+|Other intangible temp. diff.
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Employees
+|Net equity under Separate GAAP
-|Meals and entertainment
+|Temporary differences
+|Tangible assets
+|Property Plant & equipments
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Non Deductible taxes
+|Net equity under Separate GAAP
-|Pharmaceutical taxes
+|Temporary differences
+|Tangible assets
+|IFRS 16 - lease assets
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Non Deductible taxes
+|Net equity under Separate GAAP
-|Other taxes
+|Temporary differences
+|Working capital
+|Inventory
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|Net equity under Separate GAAP
-|Tax incentives (Free Trade Zone, Subsidies…)
+|Temporary differences
+|Working capital
+|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|Net equity under Separate GAAP
-|Sponsorship expenses
+|Temporary differences
+|Working capital
+|Doubtful receivable allowances
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|Net equity under Separate GAAP
-|Taxable result at reduced rate (eg. IP Box regime)
+|Temporary differences
+|Reserves Employees
+|Pension
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|Net equity under Separate GAAP
-|Fines_and_penalties
+|Temporary differences
+|Reserves Employees
+|LTI / Share based payments
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|Net equity under Separate GAAP
-|Other permanent differences
+|Temporary differences
+|Reserves Employees
+|Restructuring / contingencies
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|Net equity under Separate GAAP
-|Dividends Received (100%)
+|Temporary differences
+|Reserves Employees
+|Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|Net equity under Separate GAAP
-|Taxable portion of Dividends
+|Temporary differences
+|Other Temporary Differences
+|Accrual items
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|Net equity under Separate GAAP
-|Non deductible financial interests - perm.
+|Temporary differences
+|Other Temporary Differences
+|Other temporary differences
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|Net equity under Separate GAAP
-|Impairment of shares
+|Temporary differences
+|Temporary Financial items
+|Financial Interest (Thin-cap…) - temp.
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|Net equity under Separate GAAP
-|Gain or loss on shares disposal
+|Temporary differences
+|Temporary Financial items
+|IFRS 16 - lease financial debts
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|Net equity under Separate GAAP
-|Non taxable capital gains on participation shares
+|Temporary differences
+|Temporary Financial items
+|Other Financial assets
 |N.a.
 |Standard
 |Reporting to Separate
 |Base
-|N.a.
+|x relevant deferred tax rate
-|Negatif
+|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
+|Reclassification Acounting or Tax
-|Flow through entity transfer to parent
+|R&D Tax Credit (in COI, to reclass)
 |N.a.
 |Standard
@@ Line 887: / Line 906: @@
 |Base
 |N.a.
-|Negatif
+|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
+|Intangible and Tangible assets
-|Other Financial items
+|Non Deductible Goodwill Amortization
 |N.a.
 |Standard
@@ Line 902: / Line 923: @@
 |Base
 |N.a.
-|Negatif
+|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.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Anticipated taxation of dividends
+|Permanent differences
+|Employees
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 917: / Line 940: @@
 |Base
 |N.a.
-|Negatif
+|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.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Local deferred tax recognition
+|Permanent differences
+|Employees
+|Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
@@ Line 932: / Line 957: @@
 |Base
 |N.a.
-|Negatif
+|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.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Other deferred tax adjustments
+|Permanent differences
+|Employees
+|Meals and entertainment
 |N.a.
 |Standard
@@ Line 947: / Line 974: @@
 |Base
 |N.a.
-|Negatif
+|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.
-|Tax adjustments
+|Net equity under Group GAAP
-|Current income tax
+|Net equity under Separate GAAP
-|Income tax contingencies (IAS 12/UTP)
+|Permanent differences
+|Non Deductible taxes
+|Pharmaceutical taxes
 |N.a.
 |Standard
@@ Line 962: / Line 991: @@
 |Base
 |N.a.
-|Negatif
+|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.
-|Tax adjustments
+|Net equity under Group GAAP
-|Current income tax
+|Net equity under Separate GAAP
-|Other current tax adjustments
+|Permanent differences
+|Non Deductible taxes
+|Other taxes
 |N.a.
 |Standard
@@ Line 977: / Line 1,008: @@
 |Base
 |N.a.
-|Negatif
+|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.
-|Tax adjustments
+|Net equity under Group GAAP
-|Tax adjustments
+|Net equity under Separate GAAP
-|Tax adjustments
+|Permanent differences
+|Other Permanent Differences
+|Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
 |Standard
@@ Line 992: / Line 1,025: @@
 |Base
 |N.a.
-|Negatif
+|Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Net equity
+|Net equity under Separate GAAP
-|Net equity
+|Permanent differences
-|Net equity
+|Other Permanent Differences
+|Sponsorship expenses
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
 |N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Intangible assets
+|Permanent differences
-|Goodwill
+|Other Permanent Differences
+|Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Intangible assets
+|Permanent differences
-|Patents / licenses
+|Other Permanent Differences
+|Fines_and_penalties
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Intangible assets
+|Permanent differences
-|Capitalized R&D
+|Other Permanent Differences
+|Other permanent differences
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Intangible assets
+|Permanent differences
-|Upfront & Milestone
+|Other Permanent Differences
+|Non deductible tax reserves
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Intangible assets
+|Permanent differences
-|Other intangible temp. diff.
+|Other Permanent Differences
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Tangible assets
+|Permanent differences
-|Property Plant & equipments
+|Permanent Financial items
+|Dividends Received (100%)
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Tangible assets
+|Permanent differences
-|IFRS 16 - lease assets
+|Permanent Financial items
+|Taxable portion of Dividends
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Working capital
+|Permanent differences
-|Inventory
+|Permanent Financial items
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Working capital
+|Permanent differences
-|Foreign Exchange impact (Provision, Unrealized…)
+|Permanent Financial items
+|Impairment of shares
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Working capital
+|Permanent differences
-|Doubtful receivable allowances
+|Permanent Financial items
+|Gain or loss on shares disposal
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Reserves Employees
+|Permanent differences
-|Pension
+|Permanent Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Reserves Employees
+|Permanent differences
-|LTI / Share based payments
+|Permanent Financial items
+|Flow through entity transfer to parent
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Separate  GAAP Result before Tax
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Reserves Employees
+|Permanent differences
-|Restructuring / contingencies
+|Permanent Financial items
+|Other Financial items
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Income tax (current + deferred) in Separate GAAP
+|Income tax (current + deferred) in reporting
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Reserves Employees
+|Adjustments on income taxes
-|Other Employee expenses (Bonus, Commission, Vacation...)
+|Income tax
+|Income tax
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Income tax (current + deferred) in Separate GAAP
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|N.a.
+|Net equity under Group GAAP
-|Temporary differences
+|Net equity under Separate GAAP
-|Other Temporary Differences
+|Adjustments on income taxes
-|Accrual items
+|Deferred income tax
+|Level only deferred tax
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Negative
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|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.
-|Temporary differences
+|N.a.
-|Other Temporary Differences
+|Net equity under Group GAAP
-|Other temporary differences
+|Net equity under Separate GAAP
+|Adjustments on income taxes
+|Current income tax
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
-|Separate to Contribution
+|Reporting to Separate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |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
-|Temporary Financial items
+|Intangible assets
-|Financial Interest (Thin-cap…) - temp.
+|Goodwill
 |N.a.
 |Standard
@@ Line 1,264: / 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
-|Temporary Financial items
+|Intangible assets
-|IFRS 16 - lease financial debts
+|Patents / licenses
 |N.a.
 |Standard
@@ Line 1,279: / 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
-|Temporary Financial items
+|Intangible assets
-|Other Financial assets
+|Capitalized R&D
 |N.a.
 |Standard
@@ Line 1,294: / Line 1,384: @@
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Reclassification Acounting or Tax
+|N.a.
-|R&D Tax Credit (in COI, to reclass)
+|Temporary differences
+|Intangible assets
+|Upfront & Milestone
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Intangible and Tangible assets
+|N.a.
-|Non Deductible Goodwill Amortization
+|Temporary differences
+|Intangible assets
+|Other intangible temp. diff.
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Employees
+|Tangible assets
-|Share based payment - IFRS 2
+|Property Plant & equipments
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Employees
+|N.a.
-|Cars expenses (limitation of depreciation, tax, fuel…)
+|Temporary differences
+|Tangible assets
+|IFRS 16 - lease assets
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Employees
+|Working capital
-|Meals and entertainment
+|Inventory
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Non Deductible taxes
+|Working capital
-|Pharmaceutical taxes
+|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Non Deductible taxes
+|N.a.
-|Other taxes
+|Temporary differences
+|Working capital
+|Doubtful receivable allowances
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|N.a.
-|Tax incentives (Free Trade Zone, Subsidies…)
+|Temporary differences
+|Reserves Employees
+|Pension
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|N.a.
-|Sponsorship expenses
+|Temporary differences
+|Reserves Employees
+|LTI / Share based payments
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Other Permanent Differences
+|Reserves Employees
-|Taxable result at reduced rate (eg. IP Box regime)
+|Restructuring / contingencies
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Other Permanent Differences
+|Reserves Employees
-|Fines_and_penalties
+|Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Other Permanent Differences
+|N.a.
-|Other permanent differences
+|Temporary differences
+|Other Temporary Differences
+|Accrual items
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|N.a.
-|Dividends Received (100%)
+|Temporary differences
+|Other Temporary Differences
+|Other temporary differences
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Negative
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Permanent Financial items
+|N.a.
-|Taxable portion of Dividends
+|Temporary differences
+|Temporary Financial items
+|Financial Interest (Thin-cap…) - temp.
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Permanent Financial items
+|Temporary Financial items
-|Non deductible financial interests - perm.
+|IFRS 16 - lease financial debts
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Temporary differences
-|Permanent Financial items
+|Temporary Financial items
-|Impairment of shares
+|Other Financial assets
 |N.a.
 |Standard
 |Separate to Contribution
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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
+|Reclassification Acounting or Tax
-|Gain or loss on shares disposal
+|R&D Tax Credit (in COI, to reclass)
 |N.a.
 |Standard
@@ Line 1,549: / 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
-|Permanent Financial items
+|Intangible and Tangible assets
-|Non taxable capital gains on participation shares
+|Non Deductible Goodwill Amortization
 |N.a.
 |Standard
@@ Line 1,564: / 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
-|Permanent Financial items
+|Employees
-|Flow through entity transfer to parent
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 1,579: / 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
-|Permanent Financial items
+|Employees
-|Other Financial items
+|Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
@@ Line 1,594: / Line 1,724: @@
 |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
+|Employees
+|Meals and entertainment
 |N.a.
 |Standard
@@ Line 1,609: / Line 1,741: @@
 |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.
-|Local deferred tax recognition
+|Permanent differences
+|Non Deductible taxes
+|Pharmaceutical taxes
 |N.a.
 |Standard
@@ Line 1,624: / 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.
-|Tax adjustments
+|Permanent differences
-|Deferred income tax
+|Non Deductible taxes
-|Other deferred tax adjustments
+|Other taxes
 |N.a.
 |Standard
@@ Line 1,639: / Line 1,775: @@
 |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
-|Current income tax
+|N.a.
-|Income tax contingencies (IAS 12/UTP)
+|Permanent differences
+|Other Permanent Differences
+|Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
 |Standard
@@ Line 1,654: / 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.
-|Tax adjustments
+|Permanent differences
-|Current income tax
+|Other Permanent Differences
-|Other current tax adjustments
+|Sponsorship expenses
 |N.a.
 |Standard
@@ Line 1,669: / Line 1,809: @@
 |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
-|Tax adjustments
+|N.a.
-|Tax adjustments
+|Permanent differences
+|Other Permanent Differences
+|Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
 |Standard
@@ Line 1,684: / Line 1,826: @@
 |Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Net equity from financial reporting
+|N.a.
-|Net equity
+|Net equity under Group GAAP
-|Net equity
+|N.a.
-|Net equity
+|Permanent differences
+|Other Permanent Differences
+|Fines_and_penalties
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
 |N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Intangible assets
+|N.a.
-|Goodwill
+|Permanent differences
+|Other Permanent Differences
+|Other permanent differences
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
-|Temporary differences
-|Intangible assets
-|Patents / licenses
 |N.a.
-|Standard
+|Net equity under Group GAAP
-|Reporting to Local
+|N.a.
-|Base
+|Permanent differences
-|x relevant deferred tax rate
+|Other Permanent Differences
-|Positive
+|Non deductible tax reserves
-|-
-|Net Taxable income
-|Gross Taxable income
-|Local Gaap IBT
-|Net equity under local Gaap
-|Adjustment
-|Temporary differences
-|Intangible assets
-|Capitalized R&D
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Intangible assets
+|N.a.
-|Upfront & Milestone
+|Permanent differences
+|Other Permanent Differences
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Intangible assets
-|Other intangible temp. diff.
 |N.a.
-|Standard
+|Permanent differences
-|Reporting to Local
+|Permanent Financial items
-|Base
+|Dividends Received (100%)
-|x relevant deferred tax rate
-|Positive
-|-
-|Net Taxable income
-|Gross Taxable income
-|Local Gaap IBT
-|Net equity under local Gaap
-|Adjustment
-|Temporary differences
-|Tangible assets
-|Property Plant & equipments
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Tangible assets
+|N.a.
-|IFRS 16 - lease assets
+|Permanent differences
+|Permanent Financial items
+|Taxable portion of Dividends
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
-|Temporary differences
-|Working capital
-|Inventory
 |N.a.
-|Standard
+|Net equity under Group GAAP
-|Reporting to Local
+|N.a.
-|Base
+|Permanent differences
-|x relevant deferred tax rate
+|Permanent Financial items
-|Positive
+|Non deductible financial interests - perm.
-|-
-|Net Taxable income
-|Gross Taxable income
-|Local Gaap IBT
-|Net equity under local Gaap
-|Adjustment
-|Temporary differences
-|Working capital
-|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Working capital
+|N.a.
-|Doubtful receivable allowances
+|Permanent differences
+|Permanent Financial items
+|Impairment of shares
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
-|Temporary differences
-|Reserves Employees
-|Pension
 |N.a.
-|Standard
+|Net equity under Group GAAP
-|Reporting to Local
+|N.a.
-|Base
+|Permanent differences
-|x relevant deferred tax rate
+|Permanent Financial items
-|Positive
+|Gain or loss on shares disposal
-|-
-|Net Taxable income
-|Gross Taxable income
-|Local Gaap IBT
-|Net equity under local Gaap
-|Adjustment
-|Temporary differences
-|Reserves Employees
-|LTI / Share based payments
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Reserves Employees
+|N.a.
-|Restructuring / contingencies
+|Permanent differences
+|Permanent Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Reserves Employees
+|N.a.
-|Other Employee expenses (Bonus, Commission, Vacation...)
+|Permanent differences
+|Permanent Financial items
+|Flow through entity transfer to parent
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Group GAAP Result before Tax
-|Gross Taxable income
+|Temporary & permanent adjustments
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Other Temporary Differences
+|N.a.
-|Accrual items
+|Permanent differences
+|Permanent Financial items
+|Other Financial items
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Group  GAAP
-|Gross Taxable income
+|Adjustments on income taxes
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Other Temporary Differences
+|N.a.
-|Other temporary differences
+|Adjustments on income taxes
+|Deferred income tax
+|Level only deferred tax
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Group  GAAP
-|Gross Taxable income
+|Adjustments on income taxes
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Temporary Financial items
+|N.a.
-|Financial Interest (Thin-cap…) - temp.
+|Adjustments on income taxes
+|Deferred income tax
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Group  GAAP
-|Gross Taxable income
+|Adjustments on income taxes
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Temporary Financial items
+|N.a.
-|IFRS 16 - lease financial debts
+|Adjustments on income taxes
+|Current income tax
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Group  GAAP
-|Gross Taxable income
+|Adjustments on income taxes
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Temporary differences
+|Net equity under Group GAAP
-|Temporary Financial items
+|N.a.
-|Other Financial assets
+|Adjustments on income taxes
+|Deferred income tax
+|Cancellation of Reporting Deferred Tax
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
-|x relevant deferred tax rate
+|N.a.
-|Positive
+|Negative
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Group  GAAP
-|Gross Taxable income
+|Adjustments on income taxes
-|Local Gaap IBT
+|N.a.
-|Net equity under local Gaap
+|N.a.
-|Adjustment
+|N.a.
-|Permanent differences
+|Net equity under Group GAAP
-|Reclassification Acounting or Tax
+|N.a.
-|R&D Tax Credit (in COI, to reclass)
+|Adjustments on income taxes
+|Current income tax
+|Cancellation of Uncertain Tax Position in Reporting
 |N.a.
 |Standard
-|Reporting to Local
+|Separate to Contribution
 |Base
 |N.a.
-|Positive
+|Negative
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
-|Adjustment
+|Net equity from financial reporting
-|Permanent differences
+|Net equity under Local GAAP
-|Intangible and Tangible assets
+|N.a.
-|Non Deductible Goodwill Amortization
+|Net equity
+|Net equity
+|Net equity
 |N.a.
 |Standard
@@ Line 2,016: / 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
-|Permanent differences
+|Net equity under Local GAAP
-|Employees
+|N.a.
-|Share based payment - IFRS 2
+|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
@@ Line 2,031: / Line 2,151: @@
 |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
-|Permanent differences
+|Net equity under Local GAAP
-|Employees
+|N.a.
-|Cars expenses (limitation of depreciation, tax, fuel…)
+|CIT Cancellations
+|CANCELLATION OF Income tax (current + deferred) in reporting
+|CANCELLATION OF Deferred Taxes under Reporting GAAP
 |N.a.
 |Standard
@@ Line 2,046: / Line 2,168: @@
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Employees
+|N.a.
-|Meals and entertainment
+|Temporary differences
+|Intangible assets
+|Goodwill
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Non Deductible taxes
+|N.a.
-|Pharmaceutical taxes
+|Temporary differences
+|Intangible assets
+|Patents / licenses
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Non Deductible taxes
+|N.a.
-|Other taxes
+|Temporary differences
+|Intangible assets
+|Capitalized R&D
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Other Permanent Differences
+|N.a.
-|Tax incentives (Free Trade Zone, Subsidies…)
+|Temporary differences
+|Intangible assets
+|Upfront & Milestone
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Other Permanent Differences
+|N.a.
-|Sponsorship expenses
+|Temporary differences
+|Intangible assets
+|Other intangible temp. diff.
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Other Permanent Differences
+|N.a.
-|Taxable result at reduced rate (eg. IP Box regime)
+|Temporary differences
+|Tangible assets
+|Property Plant & equipments
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Other Permanent Differences
+|N.a.
-|Fines_and_penalties
+|Temporary differences
+|Tangible assets
+|IFRS 16 - lease assets
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Other Permanent Differences
+|N.a.
-|Other permanent differences
+|Temporary differences
+|Working capital
+|Inventory
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Dividends Received (100%)
+|Temporary differences
+|Working capital
+|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Taxable portion of Dividends
+|Temporary differences
+|Working capital
+|Doubtful receivable allowances
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Non deductible financial interests - perm.
+|Temporary differences
+|Reserves Employees
+|Pension
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Impairment of shares
+|Temporary differences
+|Reserves Employees
+|LTI / Share based payments
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Gain or loss on shares disposal
+|Temporary differences
+|Reserves Employees
+|Restructuring / contingencies
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Non taxable capital gains on participation shares
+|Temporary differences
+|Reserves Employees
+|Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Flow through entity transfer to parent
+|Temporary differences
+|Other Temporary Differences
+|Accrual items
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Permanent differences
+|Net equity under Local GAAP
-|Permanent Financial items
+|N.a.
-|Other Financial items
+|Temporary differences
+|Other Temporary Differences
+|Other temporary differences
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Anticipated taxation of dividends
+|Temporary differences
+|Temporary Financial items
+|Financial Interest (Thin-cap…) - temp.
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Local deferred tax recognition
+|Temporary differences
+|Temporary Financial items
+|IFRS 16 - lease financial debts
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Other deferred tax adjustments
+|Temporary differences
+|Temporary Financial items
+|Other Financial assets
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|N.a.
+|x relevant deferred tax rate
 |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.
-|Tax adjustments
+|Net equity under Local GAAP
-|Current income tax
+|N.a.
-|Income tax contingencies (IAS 12/UTP)
+|Permanent differences
+|Reclassification Acounting or Tax
+|R&D Tax Credit (in COI, to reclass)
 |N.a.
 |Standard
@@ Line 2,346: / 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
-|Tax adjustments
-|Current income tax
-|Other current tax adjustments
 |N.a.
-|Standard
+|Net equity under Local GAAP
-|Reporting to Local
+|N.a.
-|Base
+|Permanent differences
+|Intangible and Tangible assets
+|Non Deductible Goodwill Amortization
+|N.a.
+|Standard
+|Reporting to Local
+|Base
 |N.a.
 |Positive
@@ Line 2,361: / 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.
-|Tax adjustments
+|Net equity under Local GAAP
-|Tax adjustments
+|N.a.
-|Tax adjustments
+|Permanent differences
+|Employees
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 2,376: / 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
 |N.a.
-|Net equity
+|Net equity under Local GAAP
-|Net equity
+|N.a.
-|Net equity
+|Permanent differences
+|Employees
+|Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
@@ Line 2,391: / Line 2,559: @@
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Income tax (current + deferred) in local books
+|Temporary & permanent adjustments
 |N.a.
-|CIT
+|Net equity under Local GAAP
-|CIT
+|N.a.
-|CIT
+|Permanent differences
+|Employees
+|Meals and entertainment
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
@@ Line 2,406: / Line 2,576: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Goodwill
+|Permanent differences
+|Non Deductible taxes
+|Pharmaceutical taxes
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Intangible assets
+|Non Deductible taxes
-|Patents / licenses
+|Other taxes
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Capitalized R&D
+|Permanent differences
+|Other Permanent Differences
+|Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Intangible assets
+|Other Permanent Differences
-|Upfront & Milestone
+|Sponsorship expenses
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Other intangible temp. diff.
+|Permanent differences
+|Other Permanent Differences
+|Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Tangible assets
+|N.a.
-|Property Plant & equipments
+|Permanent differences
+|Other Permanent Differences
+|Fines_and_penalties
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Tangible assets
-|IFRS 16 - lease assets
 |N.a.
-|Standard
+|Permanent differences
-|Local To Tax
+|Other Permanent Differences
+|Other permanent differences
+|N.a.
+|Standard
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Working capital
+|Other Permanent Differences
-|Inventory
+|Non deductible tax reserves
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Working capital
+|Other Permanent Differences
-|Foreign Exchange impact (Provision, Unrealized…)
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Working capital
+|N.a.
-|Doubtful receivable allowances
+|Permanent differences
+|Permanent Financial items
+|Dividends Received (100%)
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Reserves Employees
+|Permanent Financial items
-|Pension
+|Taxable portion of Dividends
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Reserves Employees
+|N.a.
-|LTI / Share based payments
+|Permanent differences
+|Permanent Financial items
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Reserves Employees
+|Permanent Financial items
-|Restructuring / contingencies
+|Impairment of shares
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Reserves Employees
+|N.a.
-|Other Employee expenses (Bonus, Commission, Vacation...)
+|Permanent differences
+|Permanent Financial items
+|Gain or loss on shares disposal
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Other Temporary Differences
+|N.a.
-|Accrual items
+|Permanent differences
+|Permanent Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
-|Temporary differences
+|Net equity under Local GAAP
-|Other Temporary Differences
-|Other temporary differences
 |N.a.
-|Standard
+|Permanent differences
-|Local To Tax
+|Permanent Financial items
+|Flow through entity transfer to parent
+|N.a.
+|Standard
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Permanent differences
-|Temporary Financial items
+|Permanent Financial items
-|Financial Interest (Thin-cap…) - temp.
+|Other Financial items
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Income tax (current + deferred) in reporting
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Adjustments on income taxes
-|Temporary Financial items
+|Income tax
-|IFRS 16 - lease financial debts
+|Income tax
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Temporary differences
+|Adjustments on income taxes
-|Temporary Financial items
+|Deferred income tax
-|Other Financial assets
+|Level only deferred tax
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Permanent differences
+|Adjustments on income taxes
-|Reclassification Acounting or Tax
+|Deferred income tax
-|R&D Tax Credit (in COI, to reclass)
+|Reclass of Tax in any (CIR, CVAE, Business 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
-|Adjustment
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
-|Permanent differences
+|Net equity under Local GAAP
-|Intangible and Tangible assets
+|N.a.
-|Non Deductible Goodwill Amortization
+|Adjustments on income taxes
+|Current income tax
+|Level Only Uncertain Tax Position
 |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
-|Adjustment
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Permanent differences
+|Adjustments on income taxes
-|Employees
+|Deferred income tax
-|Share based payment - IFRS 2
+|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
-|Adjustment
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Permanent differences
+|Adjustments on income taxes
-|Employees
+|Current income tax
-|Cars expenses (limitation of depreciation, tax, fuel…)
+|Cancellation of Uncertain Tax Position in Reporting
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
@@ Line 2,751: / Line 2,967: @@
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Employees
+|N.a.
-|Meals and entertainment
+|N.a.
+|Temporary differences
+|Intangible assets
+|Goodwill
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Permanent differences
+|Temporary differences
-|Non Deductible taxes
+|Intangible assets
-|Pharmaceutical taxes
+|Patents / licenses
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Non Deductible taxes
+|N.a.
-|Other taxes
+|N.a.
+|Temporary differences
+|Intangible assets
+|Capitalized R&D
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
 |N.a.
-|Permanent differences
+|N.a.
-|Other Permanent Differences
+|N.a.
-|Tax incentives (Free Trade Zone, Subsidies…)
+|Temporary differences
+|Intangible assets
+|Upfront & Milestone
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Other Permanent Differences
+|N.a.
-|Sponsorship expenses
+|N.a.
+|Temporary differences
+|Intangible assets
+|Other intangible temp. diff.
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Permanent differences
+|Temporary differences
-|Other Permanent Differences
+|Tangible assets
-|Taxable result at reduced rate (eg. IP Box regime)
+|Property Plant & equipments
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Other Permanent Differences
+|N.a.
-|Fines_and_penalties
+|N.a.
+|Temporary differences
+|Tangible assets
+|IFRS 16 - lease assets
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
 |N.a.
-|Permanent differences
+|N.a.
-|Other Permanent Differences
+|Temporary differences
-|Other permanent differences
+|Working capital
+|Inventory
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Permanent Financial items
+|N.a.
-|Dividends Received (100%)
+|N.a.
+|Temporary differences
+|Working capital
+|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Permanent Financial items
+|N.a.
-|Taxable portion of Dividends
+|N.a.
+|Temporary differences
+|Working capital
+|Doubtful receivable allowances
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
 |N.a.
-|Permanent differences
+|N.a.
-|Permanent Financial items
+|N.a.
-|Non deductible financial interests - perm.
+|Temporary differences
+|Reserves Employees
+|Pension
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Permanent differences
+|Temporary differences
-|Permanent Financial items
+|Reserves Employees
-|Impairment of shares
+|LTI / Share based payments
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Permanent Financial items
+|N.a.
-|Gain or loss on shares disposal
+|N.a.
+|Temporary differences
+|Reserves Employees
+|Restructuring / contingencies
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
-|Permanent Financial items
+|N.a.
-|Non taxable capital gains on participation shares
+|N.a.
+|Temporary differences
+|Reserves Employees
+|Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
-|Permanent Financial items
-|Flow through entity transfer to parent
 |N.a.
-|Standard
-|Local To Tax
-|Base
 |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
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
 |N.a.
-|Permanent differences
+|N.a.
-|Permanent Financial items
+|Temporary differences
-|Other Financial items
+|Other Temporary Differences
+|Other temporary differences
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |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.
-|Other adjustment
-|Other adjustment
-|Income transferred to/from the tax Group
 |N.a.
-|Standard
-|Local To Tax
-|Base
 |N.a.
-|Positive
-|-
-|Net Taxable income
-|Change in tax losses
-|Change in tax losses
-|Change in tax losses
 |N.a.
-|Other adjustment
+|Temporary differences
-|Other adjustment
+|Temporary Financial items
-|Change in tax losses
+|Financial Interest (Thin-cap…) - temp.
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Temporary differences
-|Expiring in Y
+|Temporary Financial items
+|IFRS 16 - lease financial debts
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Temporary differences
-|Expiring in Y+1
+|Temporary Financial items
+|Other Financial assets
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+2
+|Reclassification Acounting or Tax
+|R&D Tax Credit (in COI, to reclass)
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+3
+|Intangible and Tangible assets
+|Non Deductible Goodwill Amortization
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+4
+|Employees
+|LTI / Share based payment - IFRS 2
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+5
+|Employees
+|Cars expenses (limitation of depreciation, tax, fuel…)
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in over Y+ 5
+|Employees
+|Meals and entertainment
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Unlimited
+|Non Deductible taxes
+|Pharmaceutical taxes
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Of which losses having expired unused
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Of which losses having expired unused
+|Permanent differences
-|Expired
+|Non Deductible taxes
+|Other taxes
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
 |Base
 |N.a.
@@ Line 3,155: / Line 3,408: @@
 |-
 |Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Of which losses generated previous tax group
-|Use of tax losses
-|Use of tax losses
-|Of which losses generated previous tax group
 |N.a.
-|Standard
-|Tax losses and Tax credits
-|Base
 |N.a.
-|Positive
+|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 - Separate basket
+|Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Other tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y
+|Other Permanent Differences
-|Separate
+|Sponsorship expenses
-|Tax losses and Tax credits
+|N.a.
+|Standard
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Other tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+1
+|Other Permanent Differences
-|Separate
+|Taxable result at reduced rate (eg. IP Box regime)
-|Tax losses and Tax credits
+|N.a.
+|Standard
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Other tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+2
+|Other Permanent Differences
-|Separate
+|Fines_and_penalties
-|Tax losses and Tax credits
+|N.a.
+|Standard
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Other tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+3
+|Other Permanent Differences
-|Separate
+|Other permanent differences
-|Tax losses and Tax credits
+|N.a.
+|Standard
+|Local to Tax - Standard rate
 |Base
-|x current tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
+|N.a.
-|Other tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
-|Ordinary tax losses
+|Permanent differences
-|Expiring in Y+4
+|Other Permanent Differences
-|Separate
+|Non deductible tax reserves
-|Tax losses and Tax credits
+|N.a.
-|Base
+|Standard
-|x current tax rate
+|Local to Tax - Standard rate
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Use of tax losses
-|Use of tax losses
-|Use of tax losses
-|Other tax losses
-|Use of tax losses
-|Use of tax losses
-|Ordinary tax losses
-|Expiring in Y+5
-|Separate
-|Tax losses and Tax credits
-|Base
-|x current tax rate
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Use of tax losses
-|Use of tax losses
-|Use of tax losses
-|Other tax losses
-|Use of tax losses
-|Use of tax losses
-|Ordinary tax losses
-|Expiring in over Y+ 5
-|Separate
-|Tax losses and Tax credits
-|Base
-|x current tax rate
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Use of tax losses
-|Use of tax losses
-|Use of tax losses
-|Other tax losses
-|Use of tax losses
-|Use of tax losses
-|Ordinary tax losses
-|Unlimited
-|Separate
-|Tax losses and Tax credits
-|Base
-|x current tax rate
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Use of tax losses
-|Use of tax losses
-|Use of tax losses
-|Of which losses having expired unused
-|Use of tax losses
-|Use of tax losses
-|Of which losses having expired unused
-|Expired
-|Separate
-|Tax losses and Tax credits
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Use of tax losses
+|Gross Taxable income
-|Use of tax losses
+|Temporary & permanent adjustments
-|Use of tax losses
-|Of which losses generated previous tax group
-|Use of tax losses
-|Use of tax losses
-|Of which losses generated previous tax group
 |N.a.
-|Separate
-|Tax losses and Tax credits
-|Base
 |N.a.
-|Positive
-|-
-|Tax credits
 |N.a.
 |N.a.
+|Permanent differences
+|Other Permanent Differences
+|Permanent Establishment/ Branch result
 |N.a.
-|N.a.
+|Standard
-|Tax credits
+|Local to Tax - Standard rate
-|Tax credits
+|Base
-|Tax credits
-|Expiring in Y
-|Standard
-|Tax losses and Tax credits
-|Tax
 |N.a.
 |Positive
 |-
-|Tax credits
+|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.
-|Tax credits
-|Tax credits
-|Tax credits
-|Expiring in Y+1
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Tax credits
+|Net Taxable income
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
 |N.a.
-|Tax credits
+|Permanent differences
-|Tax credits
+|Permanent Financial items
-|Tax credits
+|Taxable portion of Dividends
-|Expiring in Y+2
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Tax credits
+|Net Taxable income
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
 |N.a.
-|Tax credits
+|Permanent differences
-|Tax credits
+|Permanent Financial items
-|Tax credits
+|Non deductible financial interests - perm.
-|Expiring in Y+3
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Tax credits
+|Net Taxable income
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
 |N.a.
-|Tax credits
+|Permanent differences
-|Tax credits
+|Permanent Financial items
-|Tax credits
+|Impairment of shares
-|Expiring in Y+4
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Tax credits
+|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.
-|Tax credits
-|Tax credits
-|Tax credits
-|Expiring in Y+5
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Tax credits
+|Net Taxable income
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
 |N.a.
-|Tax credits
+|Permanent differences
-|Tax credits
+|Permanent Financial items
-|Tax credits
+|Non taxable capital gains on participation shares
-|Expiring in over Y+ 5
+|N.a.
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Tax credits
+|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.
-|Tax credits
-|Tax credits
-|Tax credits
-|Unlimited
 |Standard
-|Tax losses and Tax credits
+|Local to Tax - Standard rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Temporary & permanent adjustments
-|Taxable result at reduced rate (eg. IP Box regime)
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Net equity
+|Permanent differences
-|Net equity
+|Permanent Financial items
-|Net equity
+|Other Financial items
 |N.a.
-|Separate
+|Standard
-|Local to Tax - Separate Basket
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Income transferred to/from the tax Group
-|Local Gaap IBT
+|Income transferred to/from the tax Group
-|Income tax (current + deferred) in local books
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|CIT
+|Other adjustment
-|CIT
+|Other adjustment
-|CIT
+|Income transferred to/from the tax Group
 |N.a.
-|Separate
+|Standard
-|Local to Tax - Separate Basket
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Change in tax losses
-|Adjustment
+|Change in tax losses
-|Adjustment
 |N.a.
-|Temporary differences
-|Intangible assets
-|Goodwill
 |N.a.
-|Separate
+|N.a.
-|Local to Tax - Separate Basket
+|N.a.
+|Other adjustment
+|Other adjustment
+|Change in tax losses
+|N.a.
+|Standard
+|Local to Tax - Standard rate
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Intangible assets
-|Patents / licenses
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Expiring in Y
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Intangible assets
-|Capitalized R&D
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Expiring in Y+1
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Intangible assets
-|Upfront & Milestone
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
-|Base
+|Ordinary tax losses
-|x relevant deferred tax rate
+|Expiring in Y+2
+|Standard
+|Tax losses and Tax credits
+|Base
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Intangible assets
-|Other intangible temp. diff.
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Expiring in Y+3
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Tangible assets
-|Property Plant & equipments
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Expiring in Y+4
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Tangible assets
-|IFRS 16 - lease assets
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Expiring in Y+5
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Working capital
-|Inventory
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Expiring in over Y+ 5
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Ordinary tax losses
 |N.a.
-|Temporary differences
-|Working capital
-|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Ordinary tax losses
+|Unlimited
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Of which losses having expired unused
 |N.a.
-|Temporary differences
-|Working capital
-|Doubtful receivable allowances
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Of which losses having expired unused
+|Expired
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Of which losses generated previous tax group
 |N.a.
-|Temporary differences
-|Reserves Employees
-|Pension
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Of which losses generated previous tax group
+|N.a.
+|Standard
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Unrecognition of DTA
+|N.a.
 |N.a.
-|Temporary differences
+|Unrecognized DTA
-|Reserves Employees
+|Unrecognition of DTA on Tax losses and Tax credits
-|LTI / Share based payments
+|Unrecognition of DTA on Ordinary Tax losses
 |N.a.
-|Separate
+|Standard
-|Local to Tax - Separate Basket
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Reserves Employees
-|Restructuring / contingencies
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in Y
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Reserves Employees
-|Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in Y+1
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Other Temporary Differences
-|Accrual items
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in Y+2
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Other Temporary Differences
-|Other temporary differences
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in Y+3
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Temporary Financial items
-|Financial Interest (Thin-cap…) - temp.
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in Y+4
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Temporary Financial items
-|IFRS 16 - lease financial debts
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in Y+5
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Temporary differences
-|Temporary Financial items
-|Other Financial assets
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Expiring in over Y+ 5
+|Other rate
+|Tax losses and Tax credits
 |Base
-|x relevant deferred tax rate
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Other tax losses
 |N.a.
-|Permanent differences
-|Reclassification Acounting or Tax
-|R&D Tax Credit (in COI, to reclass)
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax losses to carry-forward
+|Other tax losses
+|Unlimited
+|Other rate
+|Tax losses and Tax credits
 |Base
-|N.a.
+|x current tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Of which losses having expired unused
 |N.a.
-|Permanent differences
-|Intangible and Tangible assets
-|Non Deductible Goodwill Amortization
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|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 - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Of which losses generated previous tax group
+|N.a.
 |N.a.
-|Permanent differences
+|Tax losses and Tax credits
-|Employees
+|Tax losses to carry-forward
-|Share based payment - IFRS 2
+|Of which losses generated previous tax group
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Tax losses and Tax credits
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
-|Gross Taxable income
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
-|Adjustment
+|Tax losses to carry-forward
+|Unrecognition of DTA
+|N.a.
 |N.a.
-|Permanent differences
+|Unrecognized DTA
-|Employees
+|Unrecognition of DTA on Tax losses and Tax credits
-|Cars expenses (limitation of depreciation, tax, fuel…)
+|Unrecognition of DTA on Other Tax losses
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Tax losses and Tax credits
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Employees
-|Meals and entertainment
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Expiring in Y
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Non Deductible taxes
-|Pharmaceutical taxes
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Expiring in Y+1
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Non Deductible taxes
-|Other taxes
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Expiring in Y+2
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Other Permanent Differences
-|Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Expiring in Y+3
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Other Permanent Differences
-|Sponsorship expenses
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Expiring in Y+4
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Other Permanent Differences
-|Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Expiring in Y+5
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
+|N.a.
 |N.a.
-|Permanent differences
+|Tax losses and Tax credits
-|Other Permanent Differences
+|Tax credits
-|Fines_and_penalties
+|Deferred Tax on Tax credits
-|N.a.
+|Expiring in over Y+ 5
-|Separate
+|Standard
-|Local to Tax - Separate Basket
+|Tax losses and Tax credits
-|Base
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
-|Permanent differences
-|Other Permanent Differences
-|Other permanent differences
 |N.a.
-|Separate
+|Tax losses and Tax credits
-|Local to Tax - Separate Basket
+|Tax credits
-|Base
+|Deferred Tax on Tax credits
+|Unlimited
+|Standard
+|Tax losses and Tax credits
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Tax credits
-|Gross Taxable income
+|Tax credits
-|Adjustment
+|Tax credits
-|Adjustment
+|Tax credits
+|Unrecognition of DTA
+|N.a.
 |N.a.
-|Permanent differences
+|Unrecognized DTA
-|Permanent Financial items
+|Unrecognition of DTA on Tax losses and Tax credits
-|Dividends Received (100%)
+|Unrecognition of DTA on Tax credits
 |N.a.
-|Separate
+|Standard
-|Local to Tax - Separate Basket
+|Tax losses and Tax credits
-|Base
+|Tax
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Local GAAP Result before Tax
-|Adjustment
+|Income before tax - Separate basket
 |N.a.
-|Permanent differences
-|Permanent Financial items
-|Taxable portion of Dividends
 |N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Base
 |N.a.
-|Positive
+|Net equity
-|-
+|Net equity
-|Net Taxable income - Separate basket
+|Net equity
-|Gross Taxable income
-|Adjustment
-|Adjustment
-|N.a.
-|Permanent differences
-|Permanent Financial items
-|Non deductible financial interests - perm.
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
-|Permanent Financial items
-|Impairment of shares
 |N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Base
 |N.a.
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Gross Taxable income
-|Adjustment
-|Adjustment
 |N.a.
-|Permanent differences
+|Temporary differences
-|Permanent Financial items
+|Intangible assets
-|Gain or loss on shares disposal
+|Goodwill
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
-|Permanent Financial items
-|Non taxable capital gains on participation shares
 |N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Base
 |N.a.
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Gross Taxable income
-|Adjustment
-|Adjustment
 |N.a.
-|Permanent differences
+|Temporary differences
-|Permanent Financial items
+|Intangible assets
-|Flow through entity transfer to parent
+|Patents / licenses
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
 |N.a.
-|Permanent differences
-|Permanent Financial items
-|Other Financial items
 |N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Base
 |N.a.
-|Positive
+|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  - Separate basket
+|Net Taxable income - Other rate
-|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.
-|Other adjustment
-|Other adjustment
-|Income transferred to/from the tax Group
 |N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Base
 |N.a.
-|Positive
-|-
-|Net Taxable income - Separate basket
-|Change in tax losses
-|Change in tax losses
-|Change in tax losses
 |N.a.
-|Other adjustment
+|Temporary differences
-|Other adjustment
+|Intangible assets
-|Change in tax losses
+|Upfront & Milestone
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
 |Base
-|N.a.
+|x relevant deferred tax rate
 |Positive
 |-
-|IDAT
+|Net Taxable income - Other rate
-|IDAT2 - Depreciation of DTA Separate Level
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
-|Unrecognized DTA
-|IDAT2 - Depreciation of DTA Separate Level
 |N.a.
-|Standard
+|Temporary differences
-|Reporting to Separate
+|Intangible assets
-|Tax
+|Other intangible temp. diff.
 |N.a.
-|Negative
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
+|Positive
 |-
-|IDAT
+|Net Taxable income - Other rate
-|IDAT1 - Depreciation of DTA Contribution Level
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
-|Unrecognized DTA
-|IDAT1 - Depreciation of DTA Contribution Level
 |N.a.
-|Standard
+|Temporary differences
-|Separate to Contribution
+|Tangible assets
-|Tax
+|Property Plant & equipments
 |N.a.
-|Negative
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
+|Positive
 |-
-|IDAT
+|Net Taxable income - Other rate
-|IDAT3 - Depreciation of DTA Reporting level
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
-|Unrecognized DTA
-|IDAT3 - Depreciation of DTA Reporting level
 |N.a.
-|Standard
+|Temporary differences
-|Reporting to Local
+|Tangible assets
-|Tax
+|IFRS 16 - lease assets
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|IDAP
+|Net Taxable income - Other rate
-|IDAP - Depreciation of NOL & tax credit carryforwards
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
-|Unrecognized DTA
-|IDAP - Depreciation of NOL & tax credit carryforwards
 |N.a.
-|Standard
+|Temporary differences
-|Local To Tax
+|Working capital
-|Tax
+|Inventory
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Effect of tax group
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Working capital
-|Tax
+|Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|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.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Working capital
-|Tax
+|Doubtful receivable allowances
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Prior year Adjustments
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Reserves Employees
-|Tax
+|Pension
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Other Current Tax items
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Reserves Employees
-|Tax
+|LTI / Share based payments
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax credits
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Reserves Employees
-|Tax
+|Restructuring / contingencies
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |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.
-|Separate
-|Local to Tax - Separate Basket
-|Tax
 |N.a.
-|Positive
+|Temporary differences
-|-
+|Reserves Employees
-|Current Tax Charge
+|Other Employee expenses (Bonus, Commission, Vacation...)
-|Current Tax Charge - Separate basket
-|Effect of taxes not based on income
-|N.a.
-|N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax reassessment
-|N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Tax
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on royalties
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Other Temporary Differences
-|Tax
+|Accrual items
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on interest
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Other Temporary Differences
-|Tax
+|Other temporary differences
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on received dividends
 |N.a.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Temporary Financial items
-|Tax
+|Financial Interest (Thin-cap…) - temp.
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes - Other
 |N.a.
-|Separate
-|Local to Tax - Separate Basket
-|Tax
 |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
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|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.
-|Separate
+|Temporary differences
-|Local to Tax - Separate Basket
+|Temporary Financial items
-|Tax
+|Other Financial assets
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
+|x relevant deferred tax rate
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Reclassification Acounting or Tax
-|Domestic Top up Tax (Pillar II)
+|R&D Tax Credit (in COI, to reclass)
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|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.
-|Separate
+|Permanent differences
-|Local to Tax - Separate Basket
+|Intangible and Tangible assets
-|Tax
+|Non Deductible Goodwill Amortization
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Employees
-|Other tax adjustments
+|LTI / Share based payment - IFRS 2
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |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.
-|Separate
+|N.a.
-|Local to Tax - Separate Basket
+|Permanent differences
-|Tax
+|Employees
+|Cars expenses (limitation of depreciation, tax, fuel…)
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Employees
-|French Patent Box - Taxed at reduced tax
+|Meals and entertainment
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |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.
-|Separate
+|Permanent differences
-|Local to Tax - Separate Basket
+|Non Deductible taxes
-|Tax
+|Pharmaceutical taxes
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Separate basket
+|Gross Taxable income
-|Current Tax charge before taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Computed Current CIT
+|Permanent differences
-|Computed Current CIT
+|Non Deductible taxes
-|Computed Current CIT
+|Other taxes
 |N.a.
-|Separate
+|Other rate
-|Local to Tax - Separate Basket
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Effect of tax group
 |N.a.
-|Standard
-|Local To Tax
-|Tax
 |N.a.
-|Positive
+|Permanent differences
-|-
+|Other Permanent Differences
-|Current Tax Charge
+|Tax incentives (Free Trade Zone, Subsidies…)
-|Current Tax Charge - Standard basket
-|Effect of taxes not based on income
 |N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
-|Effect of taxes not based on income
+|Positive
-|Effect of taxes not based on income
+|-
-|PE/ Branch taxation
+|Net Taxable income - Other rate
+|Gross Taxable income
+|Temporary & permanent adjustments
 |N.a.
-|Standard
-|Local To Tax
-|Tax
 |N.a.
-|Positive
-|-
-|Current Tax Charge
-|Current Tax Charge - Standard basket
-|Effect of taxes not based on income
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Other Permanent Differences
-|Prior year Adjustments
+|Sponsorship expenses
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Other Permanent Differences
-|Other Current Tax items
+|Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax credits
 |N.a.
-|Standard
-|Local To Tax
-|Tax
 |N.a.
-|Positive
+|Permanent differences
-|-
+|Other Permanent Differences
-|Current Tax Charge
+|Fines_and_penalties
-|Current Tax Charge - Standard basket
-|Effect of taxes not based on income
 |N.a.
-|N.a.
+|Other rate
-|Effect of taxes not based on income
+|Local to Tax - Other rate
-|Effect of taxes not based on income
+|Base
-|Income tax contingencies (IAS 12/UTP)
-|N.a.
-|Standard
-|Local To Tax
-|Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax reassessment
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|Permanent differences
-|Tax
+|Other Permanent Differences
+|Other permanent differences
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Other Permanent Differences
-|Withholding taxes on royalties
+|Non deductible tax reserves
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Other Permanent Differences
-|Withholding taxes on interest
+|Permanent Establishment/ Branch result
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Permanent Financial items
-|Withholding taxes on received dividends
+|Dividends Received (100%)
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes - Other
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|Permanent differences
-|Tax
+|Permanent Financial items
+|Taxable portion of Dividends
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Permanent Financial items
-|Adjustment of current income tax from discontinued activities
+|Non deductible financial interests - perm.
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Permanent differences
-|Effect of taxes not based on income
+|Permanent Financial items
-|Domestic Top up Tax (Pillar II)
+|Impairment of shares
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Irrecoverable Withholding_taxes
 |N.a.
-|Standard
-|Local To Tax
-|Tax
 |N.a.
-|Positive
+|Permanent differences
-|-
+|Permanent Financial items
-|Current Tax Charge
+|Gain or loss on shares disposal
-|Current Tax Charge - Standard basket
-|Effect of taxes not based on income
 |N.a.
-|N.a.
+|Other rate
-|Effect of taxes not based on income
+|Local to Tax - Other rate
-|Effect of taxes not based on income
+|Base
-|Other tax adjustments
-|N.a.
-|Standard
-|Local To Tax
-|Tax
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|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.
-|Standard
+|Permanent differences
-|Local To Tax
+|Permanent Financial items
-|Tax
+|Non taxable capital gains on participation shares
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |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.
-|Standard
+|Permanent differences
-|Local To Tax
+|Permanent Financial items
-|Tax
+|Flow through entity transfer to parent
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Gross Taxable income
-|Effect of taxes not based on income
+|Temporary & permanent adjustments
+|N.a.
 |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.
-|Standard
+|Permanent differences
-|Local To Tax
+|Permanent Financial items
-|Tax
+|Other Financial items
+|N.a.
+|Other rate
+|Local to Tax - Other rate
+|Base
 |N.a.
 |Positive
 |-
-|Current Tax Charge
+|Net Taxable income - Other rate
-|Current Tax Charge - Standard basket
+|Income transferred to/from the tax Group
-|Current Tax charge before taxes not based on income
+|Income transferred to/from the tax Group
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Computed Current CIT
+|Other adjustment
-|Computed Current CIT
+|Other adjustment
-|Computed Current CIT
+|Income transferred to/from the tax Group
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other rate
-|Tax
+|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
-|}
-==== 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
+|Direct Deferred Tax Adjustments
-|DTX Rule segmentation
+|Uncertain Tax Position Deferred Tax Adjustments
-|Allows to define the segmentation level of the Rule component to be retrieved
+|UTP2 - DT on UTP Separate Level
-|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.
+|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
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Consolidation Tax Rate
+|Uncertain Tax Position Deferred Tax Adjustments
-|Input of the group's consolidation tax rate
+|UTP1 - DT on UTP Contribution Level
-|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.
+|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
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Deferred Standard CIT rate - Opening
+|Uncertain Tax Position Deferred Tax Adjustments
-|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
+|UTP3 - DT on UTP DT Reporting level
-|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.
+|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
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Deferred Standard CIT rate - Current Year
+|Other deferred tax adjustments
-|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows
+|ODT2 - Other DT Separate Level
-|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.
+|Direct Deferred Tax Adjustments
+|Other deferred tax adjustments
+|ODT2 - Other DT Separate Level
+|N.a.
+|Standard
+|Reporting to Separate
+|Tax
+|N.a.
+|Positive
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Deferred Standard CIT rate - Closing
+|Other deferred tax adjustments
-|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows
+|ODT1 - Other DT Contribution Level
-|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.
+|Direct Deferred Tax Adjustments
+|Other deferred tax adjustments
+|ODT1 - Other DT Contribution Level
+|N.a.
+|Standard
+|Separate to Contribution
+|Tax
+|N.a.
+|Positive
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Current Standard CIT rate - Opening
+|Other deferred tax adjustments
-|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
+|ODT3 - Other DT Reporting level
-|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.
+|Direct Deferred Tax Adjustments
+|Other deferred tax adjustments
+|ODT3 - Other DT Reporting Level
+|N.a.
+|Standard
+|Reporting to Local
+|Tax
+|N.a.
+|Positive
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Current Standard CIT rate - Current Year
+|Other deferred tax adjustments
-|Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows
+|ODT4 - Other DT Local level
-|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.
+|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
 |-
-|National taxation
+|Direct Deferred Tax Adjustments
-|DTX Current Standard CIT rate - Closing
+|Other deferred tax adjustments
-|Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows
+|ODT5 - Other DT Local level Other rate
-|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.
+|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
 |-
-|National taxation
+|Unrecognized DTA
-|DTX Current Separate CIT rate - Opening
+|Unrecognized DTA in package
-|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows
+|IDAT2 - Depreciation of DTA Separate Level
-|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.
+|Unrecognized DTA
+|Unrecognized DTA in package
+|IDAT2 - Depreciation of DTA Separate Level
+|N.a.
+|Standard
+|Reporting to Separate
+|Tax
+|N.a.
+|Positive
 |-
-|National taxation
+|Unrecognized DTA
-|DTX Current Separate CIT rate - Current Year
+|Unrecognized DTA in package
-|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows
+|IDAT1 - Depreciation of DTA Contribution Level
-|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.
+|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
 |-
-|National taxation
+|Unrecognized DTA
-|DTX Current Separate CIT rate - Closing
+|Unrecognized DTA in package
-|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
+|IDAT4 - Depreciation of DTA Local level
-|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.
+|Unrecognized DTA
-==== Other ====
+|Unrecognized DTA in package
+|IDAT4 - Depreciation of DTA Local Level
-=== Output ===
+|N.a.
-{| class="wikitable sortable mw-collapsible mw-collapsed"
+|Standard
-|+Tax computations
+|Local to Tax - Standard rate
-!Role
+|Tax
-!Label
+|N.a.
-!Definition
+|Positive
-!Typing
-!Multiplicity behavior
-!Mandatory
 |-
-|Matching
+|Unrecognized DTA
-|Matched entity segmentation
+|Unrecognized DTA in package
-|
+|IDAT5 - Depreciation of DTA Local level Other rate
-|Couple (String; Integer)
+|N.a.
-|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
+|N.a.
-|Yes
+|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
 |-
-|Matching
+|Unrecognized DTA
-|Matched Data segmentation segmentation
+|Unrecognized DTA on NOLS
-|
+|IDANOLS2 - Depreciation of NOLS Separate Level
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-|Forbidden
+|N.a.
-|Yes
+|N.a.
-|-
+|N.a.
-|Data segmentation
+|Unrecognized DTA
-|DTX Level 1
+|Unrecognized DTA on NOLS
-|
+|IDANOLS2 - Depreciation of NOLS Separate Level
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-|Forbidden
+|Standard
-|Yes
+|Reporting to Separate
+|Tax
+|N.a.
+|Positive
 |-
-|Data segmentation
+|Unrecognized DTA
-|DTX Level 2
+|Unrecognized DTA on NOLS
-|
+|IDANOLS1 - Depreciation of NOLS Contribution Level
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-|Forbidden
+|N.a.
-|Yes
+|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
 |-
-|Data segmentation
+|Current Tax Charge
-|DTX Level 3
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-|Forbidden
+|N.a.
-|Yes
+|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
 |-
-|Data segmentation
+|Current Tax Charge
-|DTX Level 4
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-|Forbidden
+|N.a.
-|Yes
+|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
 |-
-|Data segmentation
+|Current Tax Charge
-|DTX Level 5
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-|Forbidden
+|N.a.
-|Yes
+|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
 |-
-|National taxation
+|Current Tax Charge
-|DTX Computed CIT rate - Current Year
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|percentage
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|National taxation
+|Current Tax Charge
-|DTX Computed CIT rate - Basket
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Enum : Standard; Separate
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Net Taxable Income - Prior Year Income
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Net Taxable Income - Final Values
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Net Taxable Income - Income flow core
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Net Taxable Income - Income flow non core
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Current CIT - Prior Year Income
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Current CIT - Final Values
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Current CIT - Income flow core
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|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
 |-
-|Computation result
+|Current Tax Charge
-|DTX - Computed Current CIT - Income flow non core
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-|
+|N.a.
-|Yes
+|N.a.
-|}
+|N.a.
-{| class="wikitable sortable mw-collapsible mw-collapsed"
+|Other Current income tax items
-|+Deferred Tax Report
+|Other Current income tax items
-!Role
+|Withholding taxes - Other
-!Label
+|N.a.
-!Definition
+|Other rate
-!Typing
+|Local to Tax - Other Rate
-!Multiplicity behavior
+|Tax
-!Mandatory
+|N.a.
+|Positive
 |-
-|Result Entity segmentation
+|Current Tax Charge
-|DTX Entity segmentation
+|Current Tax Charge - Other rate
-|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
+|Other Current income tax items
-|Couple (String; Integer)
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|DTX Level 1
+|Current Tax Charge - Other rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|DTX Level 2
+|Current Tax Charge - Other rate
-|
+|Current Tax charge before Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|DTX Level 3
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|DTX Level 4
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|DTX Level 5
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Enum : from the list of available DTX referencing tree levels
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|DTX Free Account segmentation
+|Current Tax Charge - Standard rate
-|Arbitrary segmentation level to preserve
+|Other Current income tax items
-|Couple (String; Integer)
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Data segmentation
+|Current Tax Charge
-|Type of difference
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Enum : from the list of available "Type of differences"
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|N.a.
-|-
+|N.a.
-|Result Data segmentation
+|Other Current income tax items
-|Primary account
+|Other Current income tax items
-|
+|Other Current Tax items
-|Enum : from the list of available "Primary account" for the selected "Type of differences"
+|N.a.
-| -
+|Standard
-|No, if absent data are aggregated by the algorithm at the defined level
+|Local to Tax - Standard rate
+|Tax
+|N.a.
+|Positive
 |-
-|Result Data segmentation
+|Current Tax Charge
-|Sub-account
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
+|N.a.
-| -
+|N.a.
-|No, if absent data are aggregated by the algorithm at the defined level
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Opening FYN-1
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Change in opening
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - True-up P&L
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Income input - core
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Income input - non core
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Income input - total
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Change in tax rate P&L (only for tax)
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|N.a.
-|-
+|N.a.
-|Result Flows
+|Other Current income tax items
-|DT Report - Total Income (only for tax)
+|Other Current income tax items
-|
+|Withholding taxes - Other
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|Standard
-|No
+|Local to Tax - Standard rate
+|Tax
+|N.a.
+|Positive
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Change in scope
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - OCI
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Change in tax rate OCI (only for tax)
+|Current Tax Charge - Standard rate
-|
+|Current Tax charge before Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Total OCI (only for tax)
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|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
 |-
-|Result Flows
+|Current Tax Charge
-|DT Report - Reclass and Other
+|Current Tax Charge - Standard rate
-|
+|Other Current income tax items
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|N.a.
-|No
+|N.a.
-|-
+|N.a.
-|Result Flows
+|Other Current income tax items
-|DT Report - CTA
+|Other Current income tax items
-|
+|Variation of reserves for Tax_contingencies (UTP)
-|Couple (Decimal;ISO 3 Currency Code)
+|N.a.
-| -
+|Standard
-|No
+|Separate to Contribution
-|-
+|Tax
-|Result Flows
+|N.a.
-|DT Report - Closing
+|Positive
-|
-|Couple (Decimal;ISO 3 Currency Code)
-| -
-|No
 |}
+==== Rules ====
+The following tables presents the data points allowed as "Rules" :
 {| class="wikitable sortable mw-collapsible mw-collapsed"
-|+Tax proof
+|+Input Rules data points
 !Role
 !Label
@@ Line 5,127: / Line 5,815: @@
 !Multiplicity behavior
 !Mandatory
-!Additional parameter
 |-
-|Result Entity segmentation
+|Matching
-|DTX Entity segmentation
+|DTX Rule 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
+|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
-|No, if absent data are aggregated by the algorithm at the defined level
+|Yes
-|
 |-
-|Result Data segmentation
+|National taxation
-|DTX Tax proof element level 1
+|DTX Consolidation Tax Rate
-|
+|Input of the group's consolidation tax rate
-|Enum : from the list of available "Type of differences"
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No, if absent data are aggregated by the algorithm at the defined level
+|Yes
-|
 |-
-|Result Data segmentation
+|National taxation
-|DTX Tax proof element level 2
+|DTX Deferred Standard CIT rate - Opening
-|
+|Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows
-|Enum : from the list of available "Primary account" for the selected "Type of differences"
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No, if absent data are aggregated by the algorithm at the defined level
+|Yes
-|
 |-
-|Result Data segmentation
+|National taxation
-|DTX Tax proof element level 3
+|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
-|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No, if absent data are aggregated by the algorithm at the defined level
+|Yes
-|
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values - monetary
+|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
-|Couple (Decimal;ISO 3 Currency Code)
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values relative entity
+|DTX Current Standard CIT rate - Opening
-|
+|Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows
-|Couple (Decimal;ISO 3 Currency Code)
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values relative group
+|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
-|Couple (Decimal;ISO 3 Currency Code)
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values - monetary - core
+|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
-|Couple (Decimal;ISO 3 Currency Code)
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values relative entity - core
+|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
-|Couple (Decimal;ISO 3 Currency Code)
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values relative group - core
+|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
-|Couple (Decimal;ISO 3 Currency Code)
+|percentage
-| -
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|National taxation
-|DTX Tax proof values - monetary - non core
+|DTX Current Reduced rate CIT rate - Closing
+|Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows
+|percentage
+|Only one value is acceptable for a given segment of the analysis, see Rule mapping
+|Yes
+|}
+==== Other ====
+=== Output ===
+{| class="wikitable sortable mw-collapsible mw-collapsed"
+|+Tax computations
+!Role
+!Label
+!Definition
+!Typing
+!Multiplicity behavior
+!Mandatory
+|-
+|Matching
+|Matched entity segmentation
 |
-|Couple (Decimal;ISO 3 Currency Code)
+|Couple (String; Integer)
-| -
+|Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
-|No
+|Yes
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|Matching
-|DTX Tax proof values relative entity - non core
+|Matched Data segmentation segmentation
 |
-|Couple (Decimal;ISO 3 Currency Code)
+|Enum : from the list of available DTX referencing tree levels
-| -
+|Forbidden
-|No
+|No, if absent data are aggregated by the algorithm at the defined level
-|Enum : from the list of available "Steps"
 |-
-|Result Flows
+|Data segmentation
-|DTX Tax proof values relative group - non core
+|DTX Level 1
 |
-|Couple (Decimal;ISO 3 Currency Code)
+|Enum : from the list of available DTX referencing tree levels
-| -
+|Forbidden
-|No
+|No, if absent data are aggregated by the algorithm at the defined level
-|Enum : from the list of available "Steps"
+|-
-|}
+|Data segmentation
+|DTX Level 2
-== 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.
+|Enum : from the list of available DTX referencing tree levels
+|Forbidden
-==== Step 1 - Current Tax Charge Computation ====
+|No, if absent data are aggregated by the algorithm at the defined level
+|-
-===== Step 1.1. Computation of Net Taxable Income =====
+|Data segmentation
-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 separate baskets.
+|DTX Level 3
+|
-We therefore start with a Matrix with the following features:
+|Enum : from the list of available DTX referencing tree levels
+|Forbidden
-* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
+|No, if absent data are aggregated by the algorithm at the defined level
-* Segmentation levels and characterization :
+|-
-** Level 1 : Net Taxable income OR Net Taxable income - Separate Basket
+|Data segmentation
-** Step : Reporting to Local OR Local to Tax
+|DTX Level 4
-* Flow values
+|
+|Enum : from the list of available DTX referencing tree levels
+|Forbidden
-Per ID segmentation, the 8 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:
+|No, if absent data are aggregated by the algorithm at the defined level
+|-
-* Net Taxable income - Standard basket :
+|Data segmentation
-** Prior Year Income
+|DTX Level 5
-** Final Tax Return
+|
-** Income input core
+|Enum : from the list of available DTX referencing tree levels
-** Income input non core
+|Forbidden
-* Net Taxable income - Separate basket :
+|No, if absent data are aggregated by the algorithm at the defined level
-** Prior Year Income
+|-
-** Final Tax Return
+|National taxation
-** Income input core
+|DTX Computed CIT rate - Current Year
-** Income input non core
+|
+|percentage
-===== Step 1.2. Computation of the Current Tax Charge for each basket =====
+| -
-Next using the ID segmentation and the matched rules, the appropriate current year Tax Rate is identified for each basket : Standard and Separate.
+|No
+|-
-Finally the Output values of Step 1.1. or multiplied by the relevant tax rate for their basket to form the following 8 values
+|National taxation
+|DTX Computed CIT rate - Basket
-* Current Tax Charge - Standard basket :
+|
-** Prior Year Income
+|Enum : Standard; Other rate
-** Final Tax Return
+| -
-** Income input core
+|No
-** Income input non core
+|-
-* Current Tax charge - Separate basket :
+|Computation result
-** Prior Year Income
+|DTX - Computed Net Taxable Income - Prior Year Income - core
-** Final Tax Return
+|
-** Income input core
+|Couple (Decimal;ISO 3 Currency Code)
-** Income input non core
+| -
+|No
-===== Step 1.3. Further controls =====
+|-
-In order to facilitate the coherence analysis of the collected data the following computations are also realiazed:
+|Computation result
+|DTX - Computed Net Taxable Income - Prior Year Income - non-core
-====== Control 1 : Coherence of the Use of tax losses: ======
+|
-'''Change in Tax Losses Value check'''
+|Couple (Decimal;ISO 3 Currency Code)
+| -
-The following values are generated for each basket :
+|No
+|-
-For the Net Taxable Income - Standard Basket / and Separate Basket respectively, :
+|Computation result
+|DTX - Computed Net Taxable Income - Final Values - core
-* 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
+|Couple (Decimal;ISO 3 Currency Code)
-* 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
+|No
-** Final Tax Return
+|-
-** Income input core
+|Computation result
-** Income input non core
+|DTX - Computed Net Taxable Income - Final Values - non-core
-'''Coherence checks'''
+|
+|Couple (Decimal;ISO 3 Currency Code)
-The following checks are computed per basket, for the sum flows income core and non core :
+| -
+|No
-* Check 1 :
+|-
+|Computation result
+|DTX - Computed Net Taxable Income - Income - core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Net Taxable Income - Income - non-core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Current CIT - Prior Year Income - core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Current CIT - Prior Year Income - non core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Current CIT - Final Values - core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Current CIT - Final Values - non core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Current CIT - Income - core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Current CIT - Income - non core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|-
+|Computation result
+|DTX - Computed Check
+|
+|Boolean : True; False
+| -
+|No
+|}
+{| class="wikitable sortable mw-collapsible mw-collapsed"
+|+Deferred Tax Report
+!Role
+!Label
+!Definition
+!Typing
+!Multiplicity behavior
+!Mandatory
+!
+|-
+|Result Entity segmentation
+|DTX Entity segmentation
+|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
+|Couple (String; Integer)
+| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
+|Yes
+|
+|-
+|Result Data segmentation
+|DTX Level 1
+|
+|Enum : from the list of available DTX referencing tree levels
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|DTX Level 2
+|
+|Enum : from the list of available DTX referencing tree levels
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|DTX Level 3
+|
+|Enum : from the list of available DTX referencing tree levels
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|DTX Level 4
+|
+|Enum : from the list of available DTX referencing tree levels
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|DTX Level 5
+|
+|Enum : from the list of available DTX referencing tree levels
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|DTX Free Account segmentation
+|Arbitrary segmentation level to preserve
+|Couple (String; Integer)
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Type of difference
+|
+|Enum : from the list of available "Type of differences"
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Primary account
+|
+|Enum : from the list of available "Primary account" for the selected "Type of differences"
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Sub-account
+|
+|Enum : from the list of available "Sub-account" for the selected "Primary accounts"
+| Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Nature
+|
+|Enum : Base; Tax
+|Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Step
+|
+|Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket
+|Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Sign
+|
+|Enum : Positive; Negative
+|Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Expiration
+|
+|Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.
+|Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Basket
+|
+|Enum : Standard; Reduced rate
+|Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Data segmentation
+|Tax rate multiplication
+|
+|Enum: deferred rate; current rate
+|Forbidden
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Result Flows
+|DT Report - Opening
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Perimeter entry
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Change in consolidation method
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Change in accounting policy
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Dividends paid
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - True-up P&L -core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - True-up P&L -non-core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Income input - core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Income input - non-core
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Change in tax rate P&L (only for tax)
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - OCI
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Change in tax rate OCI (only for tax)
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - In year change in scope
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Reclass and Other
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Perimeter exit
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - CTA
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Result Flows
+|DT Report - Closing
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|}
+{| class="wikitable sortable mw-collapsible mw-collapsed"
+|+Tax proof
+!Role
+!Tax proof category 1
+!Tax proof category 2
+!Tax proof category 3
+!Definition
+!Typing
+!Multiplicity behavior
+!Mandatory
+!Additional parameter
+|-
+|Result Entity segmentation
+|DTX Entity segmentation
+|DTX Entity segmentation
+|DTX Entity segmentation
+|Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation
+|Couple (String; Integer)
+| Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set
+|No, if absent data are aggregated by the algorithm at the defined level
+|
+|-
+|Tax proof version
+|Tax proof components
+|Contribution level
+|Contribution level
+|
+|Enum : Local; Reporting; Separate; Contribution
+|Forbidden
+|No, if absent data are aggregated
+|
+|-
+|Tax proof version
+|Tax proof components
+|Core vs Non-core
+|Core vs Non-core
+|
+|Enum : Core; Non-core
+|Forbidden
+|No, if absent data are aggregated
+|
+|-
+|Tax proof version
+|Reference rate definition
+|Reference rate as Group
+|Reference rate as Group
+|
+|percentage
+|Forbidden
+| rowspan="2" |No, if neither OR both tagged => Reference rate as Group
+|
+|-
+|Tax proof version
+|Reference rate definition
+|Reference rate as Local
+|Reference rate as Local
+|
+|percentage
+|Forbidden
+|
+|-
+|Tax proof results
+|PBT Impact
+|Net Profit After Tax
+|Net Profit After Tax
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Tax proof results
+|PBT Impact
+|Current  Tax items under Selected GAAP
+|Current  Tax items under Selected GAAP
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Tax proof results
+|PBT Impact
+|Deferred Taxes under Selected  GAAP
+|Deferred Taxes under Selected  GAAP
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Tax proof results
+|PBT Impact
+|Profit Before Tax
+|Profit Before Tax
+|
+|Couple (Decimal;ISO 3 Currency Code)
+| -
+|No
+|
+|-
+|Tax proof results
+|Rates
+|Local Tax Rate
+|Local Tax Rate
+|
+|percentage
+| -
+|No
+|
+|-
+|Tax proof results
+|Rates
+|Group Tax Rate
+|Group Tax Rate
+|
+|percentage
+| -
+|No
+|
+|-
+|Tax proof results
+|Rates
+|Reference Tax Rate
+|Reference Tax Rate
+|
+|percentage
+| -
+|No
+|
+|-
+|Tax proof results
+|Taxation
+|<u>Theoritical Tax</u>
+|<u>Theoritical Tax</u>
+|
+|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.
+Please note that the entire computation will be retrievable with the associated exchange rate for the various flows :
+* Prior Year Income : Opening
+* Final Values : Opening
+* Income : Year to date cumulated average (current)
-==== Step 2 - Deferred Tax Report Generation ====
+==== Step 1 - Current Tax Charge Computation ====
-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.
+===== Step 1.1. Computation of Net Taxable Income =====
-Therefore the computation mechanisms closely follows the origin data structure with the list of differences per flows, per entity segmentation level.
+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.
-To be more precise the report is built with all the individual lines from all the steps marked as, and <u>only these</u>:
+We therefore start with a Matrix with the following features:
-* Type of difference = "Temporary differences"
+* ID columns identifying the entity/tax payer (it is an arbitrary level of segmentation)
-** 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"
+* Segmentation levels and characterization :
-** as is for the flow "Change in Tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
+** Level 1 : Net Taxable income (Net Taxable income - Other rate)
-* Type of difference = "Use of Tax losses" AND Primary account = "Ordinary tax losses or other tax losses"
+** Step : Reporting to Local OR Local to Tax (Local to Tax - Other rate, only)
-** 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"
+* Flow values with tax treatment="flow"
-** 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"
+Per ID segmentation, the 12 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:
-** as is for all flows, for the corresponding basket AND by the sign defined in the dimension "Sign"
-* Type of difference = "Unrecognized DTA"
+* Net Taxable income - Standard rate :
-** as is for all flows, for the corresponding basket AND by the sign defined in the dimension "Sign"
+** Prior Year Income - core
+** Prior Year Income - non-core
-To accomplish this the user will request from the algorithm the data structure following the available DTX segmentation.
+** Final Values - core
+** Final Values - non-core
-Please note the following correspondance between Input flows and Tax rate periods, to be matched according to the basket
+** Income - core
-{| class="wikitable mw-collapsible mw-collapsed"
+** Income - non-core
-|+Correspondance between
+* Net Taxable income - Other rate :
-|Flow
+** Prior Year Income - core
-|Period tax Rate
+** 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 (Use Opening - Current Tax Rate)
+** Final Values (Use Opening - Current Tax Rate)
+** Income (Use Current - Current Tax Rate)
+* Current Tax charge - Other rate :
+** Prior Year Income (Use Opening - Current Tax Rate)
+** Final Values (Use Opening - Current Tax Rate)
+** Income (Use Current - Current Tax Rate)
+==== Step 1.3. Split between Core and Non-core ====
+For the last computation stage, the goal is to split the contribution to the core and non-core component using the following formula
+Current Tax Charge - Standard Rate (Other rate) for Item - core (non-core)=
+* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) ≤0 => 0
+* if Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) >0 =>  Net Taxable income - Standard rate (Other rate) for Item - core (non-core) / Net Taxable income - Standard rate (Other rate) for Item TOTAL (core + non-core) x Current Tax Charge - Standard Rate (Other rate) for Item TOTAL (from Step 1.2.)
+This allows to form per item and per basket the following 12 values
+* Current Tax Charge - Standard Rate :
+** Prior Year Income - core
+** Prior Year Income - non-core
+** Final Values - core
+** Final Values - non-core
+** Income - core
+** Income - non-core
+* Current Tax charge - Other rate :
+** Prior Year Income - core
+** Prior Year Income - non-core
+** Final Values - core
+** Final Values - non-core
+** Income - core
+** Income - non-core
+===== Step 1.4. Further controls =====
+In order to facilitate the coherence analysis of the collected data the following computations are also realized:
+====== Checks 1 to 4 : Coherence of the Use of tax losses: ======
+'''Change in Tax Losses Value check'''
+The following values are generated for each basket :
+For the Net Taxable Income - Standard rate / and Other rate respectively, :
+* aggregation of the values marked as "Ordinary tax losses" ("Other tax loses", respectively) in the Sub-account => A
+* aggregation of the values marked as "Other adjustments" and "Change in Tax losses" in the "Primary account" and "Sub-account respectively" for the given basket => B
+* generate the absolute relative delta value as : =IF(|A+B|>0;2 x |A-B|/|A+B|;"n.a.") for the following flows
+** Prior Year Income - core
+** Prior Year Income - non-core
+** Final Values - core
+** Final Values - non-core
+** Income - core
+** Income - non-core
+These are generated as additionnal lines of the matrix according to the complete data structure element for Check 1 in the related flows.
+'''Coherence checks (under construction)'''
+The following checks are computed per basket, for the sum of flows income core and non core :
+* Check 2 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
+** OK if
+*** for total income flow for the aggregated lines of
+* Check 3 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
+* Check 4 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
+These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".
+====== Check 5: Coherence of the Tax credits ======
+The following checks is computed per basket, for the sum of flows income core and non core :
+* Check 5 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits
+These checks are generated as additionnal in additional lines in the complete data structure in a dedicated output flow "Check N".
+==== Step 2 - Deferred Tax Report Generation ====
+The Deferred Tax report gathers all the entry data-points for the different flows for tax treatments "base" and "tax" for all the lines that play a role in the the Deferred tax proceess.
+The lines to be treated are the following :
+* Type of difference = "Temporary differences"
+* Type of difference = "Tax losses and Tax credits" AND Sub-account =
+** "Ordinary tax losses"
+** "Other tax losses"
+** "Deferred Tax on Tax credits"
+* Type of difference = "Direct Deferred Tax Adjustments"
+* Type of difference = "Unrecognized DTA"
+for each line the Result flow value is computed as follows : the sum of
+*its flow value in base (Tax treatment = "base" for the flow)
+**if the line's Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a. or
+**if the line's Nature = "tax" => flow value, excepted for Change in tax rate OCI (only for tax) that needs to be mulitplied by sign
+*its flow value in tax (Tax treatment = "tax" for the flow)
+Please note the following correspondance between Input flows with Tax treatment = "base" and Tax rate periods, to be matched according to the basket
+{| class="wikitable sortable mw-collapsible mw-collapsed"
+|+Correspondance between input flow with tax treatment="base" and Period tax rate
+!Flow
+!Period tax Rate
+!Type of exchange rate to use
+|-
+|Prior year Income - core
+|Opening
+|Opening
+|-
+|Prior year Income - non-core
+|Opening
+|Opening
+|-
+|Final Values - core
+|Opening
+|Opening
+|-
+|Final Values - non-core
+|Opening
+|Opening
+|-
+|Opening
+|Opening
+|Opening
+|-
+|Perimeter entry
+|Opening
+|Opening
+|-
+|Change in consolidation method
+|Opening
+|Opening
+|-
+|Change in accounting policy
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Dividends paid
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|True-up - core (only for tax)
+|N.a.
+|YTD cumulated average / Current Year
+|-
+|True-up - non-core (only for tax)
+|N.a.
+|YTD cumulated average / Current Year
+|-
+|Income - core
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Income - non-core
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Change in tax rate P&L (only for tax)
+|N.a.
+|YTD cumulated average / Current Year
+|-
+|Change in scope
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|OCI
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Change in tax rate OCI (only for tax)
+|N.a.
+|YTD cumulated average / Current Year
+|-
+|In year change in scope
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Reclass and Other
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Perimeter exit
+|Closing
+|Closing
+|-
+|CTA
+|Current Year
+|YTD cumulated average / Current Year
+|-
+|Closing
+|Closing
+|Closing
+|}
+Some of the Result flows do not have a version for which tax treatment = "base", but still require to be computed as a formula of available values to generate the tax treatment = "base" of their definition.
+These are :
+* True-Up P&L (tax treatment = "base") => to be generate with the tax treatment ="flow" values from Prior year Income and Final values flows as follows :
+** True-Up P&L "flow" - core = Final Values - core - Prior year Income - core
+** True-Up P&L "flow" - non-core = Final Values - non-core - Prior year Income - non-core
+=> of course this will have to be multplied by the right rate and added to the corresponding tax treatment = "tax"
+* Change in tax rate P&L (tax treatment = "base") => to be computed at the very end, after multiplication by the corresponding rates and signs, as the difference between (with Prior Year Income and Final Values replaced by the computed True-Up P&L "base")
+** the computed Result Closing flow as described above for tax treatment ="base",
+** and the sum of all the result flows beside "Closing" for tax treatment ="base"
+=> the objective is to generate the Change in tax rate P&L value with this formula for the tax treatment ="base" flows of the various line, to then add it to the directly input Change in tax rate P&L value with tax treatment="tax"
+==== Step 3 - Tax proof computation ====
+The tax proof generation is focused on the analysis of the True P&L and Incomes flows to justify and detail the differences between the Nominal Tax rate of the Group and the Actual Income Tax.
+===== Format of the result output =====
+The output format is a new independant table constructed as follows:
+* the entity ID segmentation
+* the tax proof contribution level
+** Local :   Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
+** Reporting: Reporting to Local;
+** Separate: Reporting to Separate;
+** Contribution: Separate to Contribution;
+* the core - non-core contribution level : Core; Non-Core (for the effect of change in tax rate P&L all contributions are marked core, but for the non-core)
+* the Reference Rate : defined by the presence of either
+**Reference Rate as Group
+** Reference Rate as Local
+** if neither is tagged Reference Rate as Group is selected by default
+* The different Tax proof values as independant retrievable fields
+see Output section
+Please note that the return exchange rate for data processed in local currency will be Year to date cumulated average (or current year).
+===== Construction of the tax proof result =====
+It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
+{| class="wikitable"
+|+Combination of options for tax proof generation
+!"Core vs Non-core"\"Contribution level"
+!Local
+!Reporting
+!Separate
+!Contribution
+!Total
+|-
+|Core
+|individual output
+|individual output
+|individual output
+|individual output
+|sum
+|-
+|Non-core
+|individual output
+|individual output
+|individual output
+|individual output
+|sum
+|-
+|Total
+|sum
+|sum
+|sum
+|sum
+|total sum
+|}
+===== Tax proof elements computation =====
+The following table lists the different tax proof level values and the formula associated with each result flow.
+{| class="wikitable sortable mw-collapsible mw-collapsed"
+|+Tax proof level computations
+!DTX Tax proof level 1
+!DTX Tax proof level 2
+!DTX Tax proof level 3
+!Basic Formula
+!Type of difference selection
+!Flows to take into account
+!Baskets
+!Local
+!Reporting
+!Separate
+!Contribution
+!Core vs Non Core
+|-
+|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"
+|Alternate 1 = "Net equity under Local GAAP" - Level 5 = "Net equity from financial reporting"
+|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
+|Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - lines with Primary Account ="Current income tax"
+|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" '''MINUS PBT IMPACT Local (Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION of Current Tax items and Uncertain Tax Positions under Reporting GAAP" - lines with Primary Account ="Current income tax")'''
+|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
+|Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - lines with Primary Account ="Deferred income tax"
+|Level 4 = "Cancellations" AND Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - Level 1 = "Income tax (current + deferred) in Local GAAP" '''MINUS PBT IMPACT Local (Step ="Reporting to Local" AND ( + lines with Sub-account="CANCELLATION OF Deferred Taxes under Reporting GAAP" - lines with Primary Account ="Deferred income tax")'''
+|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
+|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 3 = "Local GAAP Result before Tax"
+|level 4 = "Reporting Result before Tax" - level 3 = "Local GAAP Result before Tax"
+|level 2="Separate GAAP Result before Tax" - level 3 = "Reporting Result before Tax"
+|level 1="Group GAAP Result before Tax" - level 2="Separate GAAP Result before Tax"
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|<s>PBT Impact</s>
+|<s>Profit Before Tax</s>
+|<s>Profit Before Tax</s>
+| colspan="9" |<s>= Net Profit After Tax - <math>\Sigma</math>Income Tax, per Contribution level</s>
+|-
+|Rates
+|Local Tax Rate
+|Local Tax Rate
+| colspan="9" |DTX Current Standard CIT rate - Current Year <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; <s>Other rate</s>
+|Step = [ Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate]
+|n.a.
+|Reporting to Separate (only for "Variation of reserves for Tax contingencies (UTP)")
+|Separate to Contribution (only for "Variation of reserves for Tax contingencies (UTP)")
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|Tax proof elements
+|Prior year  adjustment - Deferred
+|Prior year  adjustment - Deferred
+|usual sum of corresponding lines**
+|Type of difference = "Temporary differences",  "Tax losses and Tax credits", "Unrecognized DTA", "Direct Deferred Tax Adjustments"
+|True-Up P&L = (Final values - Prior year income)
+|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
+|Flows marked "core"  vs Flows marked "non-core"
+|-
+|Tax proof elements
+|Effect of  difference between current and deferred tax rate
+|Effect of  difference between current and deferred tax rate
+|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"
 |-
-|Prior year Income
+|Unexplained differences
-|Current Year
+|Unexplained differences
+|Unexplained differences
+| colspan="9" |= Income Tax (Income Tax from tax package) - Calculated Tax Charge, per Contribution level
 |-
-|Final Values
+|Controls
-|Current Year
+|Delta in Tax
+|Current Tax items
+| colspan="9" |= Current Tax items under Selected GAAP - Current Tax items from tax package, per Contribution level
 |-
-|Opening FYN-1
+|Controls
-|Opening
+|Delta in Tax
-|-
+|Deferred Tax items
-|Change in opening
+| colspan="9" |= Deferred Taxes under Selected GAAP - Deferred Taxes from tax package, per Contribution level
-|Opening
-|-
-|Income input - core
-|Current Year
-|-
-|Income input - non core
-|Current Year
-|-
-|Change in tax rate P&L (only for tax)
-|Current Year
-|-
-|Change in scope
-|Current Year
-|-
-|OCI
-|Current Year
-|-
-|Change in tax rate OCI (only for tax)
-|Current Year
-|-
-|Total OCI (only for tax)
-|Current Year
-|-
-|Reclass and Other
-|Current Year
-|-
-|CTA
-|Current Year
-|-
-|Closing
-|Closing
 |}
-==== Step 3 - Tax proof computation ====
+<nowiki>*</nowiki>usual sum of corresponding lines : means for a given line for the given flows :
-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.
+*the sum for the line of :
+**its flow value in base
+***if Nature = "base" => flow value x (sign) x "Tax rate multiplication" in line, or 0 if "Tax rate multiplication" = n.a.
+***if Nature = "tax" => flow value
+**its flow value in tax
+<nowiki>**</nowiki> the rate to use for these Prior Year Adjustment effect if the one defined for the line in "Tax rate multiplication"
-The output format is as follows:
+<nowiki>***</nowiki>Change in tax rate P&L needs to be computed for all lines as the following operation between flows : the sum of
-* 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 total tax proof values
-* The Total tax proof values as % of Total entity segmentation PBT
-* The Total tax proof values as % of Total Group segmentation PBT
-* The total tax proof values for core elements
-* The Total tax proof values as % of Total entity segmentation PBT for core elements
-* The Total tax proof values as % of Total Group segmentation PBT for core elements
-* The total tax proof values for non-core elements
-* The Total tax proof values as % of Total entity segmentation PBT for non-core elements
-* The Total tax proof values as % of Total Group segmentation PBT for non-core elements
-On each Output flows coming as the result of the algorithm, an additional variable, lists the Steps taken into account to generate the computation. If empty, all the steps are taken into consideration.
+* for flows value in base : based on the table in the previous section "Correspondance between input flow with tax treatment="base" and Period tax rate" : the sum of
+** Closing rate x flows value in base corresponding to Closing
+** Sum of
+*** for all other flows in base but "Prior Year income", (-1) x Corresponding rate (Opening or YTD cumulated average / Current Year) x corresponding flow value in base,
+*** for "Prior Year Income", for which no (-1) multiplication is needed
+* for flow value in tax, the sum of
+** (-1) x change in tax rate OCI
+** Change in tax rate P&L
+Note : the tax rate to use for change in tax rate P&L is the rate defined in "tax rate multiplication"

Tax accounting algorithm: Difference between revisions

Latest revision as of 13:45, 8 November 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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