Tax accounting algorithm: Difference between revisions

Revision as of 06:33, 15 August 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	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		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		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 input - 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 input - 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 (manual input)		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	Prior year Income		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	Final Values		Tax	Couple (Decimal;ISO 3 Currency Code)	If multiple defined, are aggregated for computation	No, if absent and required by computation, assumed to be 0
Flows	Opening		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	Income input - 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 input - 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 (only for tax)		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 (only for tax)		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 (manual input)		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	Status
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	Allocated
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	Allocated
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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result 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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Group GAAP Result before Tax	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	Allocated
Income tax (current + deferred) in Group GAAP	Income tax (current + deferred) in Separate GAAP	Income tax (current + deferred) in Separate GAAP	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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
Group GAAP Result before Tax	Temporary & permanent adjustments	N.a.	N.a.	N.a.	Net equity under Group GAAP	N.a.	Imbedded control value	Imbedded control value	Imbedded control value	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
Not affected adjustments (to empty)	N.a.	N.a.	N.a.	N.a.	Not affected adjustments (to empty)	N.a.	Not affected	Not affected	Not affected	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative	Not allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
Net 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	Allocated
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 Local GAAP	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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
Imbedded control value	N.a.	N.a.	N.a.	N.a.	N.A	N.a.	Imbedded control value	Imbedded control value	Imbedded control value	N.a.	Standard	Separate to Contribution	Tax	N.a.	Negative	Allocated
Not affected adjustments (to empty)	N.a.	N.a.	N.a.	N.a.	N.A	N.a.	Not affected	Not affected	Not affected	N.a.	Standard	Separate to Contribution	Tax	N.a.	Negative	Not allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated
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	Allocated

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; Separate	-	No
Computation result	DTX - Computed Net Taxable Income - Prior Year Income	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Net Taxable Income - Final Values	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Net Taxable Income - Income flow core	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Net Taxable Income - Income flow non core	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Current CIT - Prior Year Income	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Current CIT - Final Values	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Current CIT - Income flow core	Couple (Decimal;ISO 3 Currency Code)	-	No
Computation result	DTX - Computed Current CIT - Income flow 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 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 - 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 (manual input)		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	Yes
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		Couple (Decimal;ISO 3 Currency Code)	-	No
Tax proof results	Rates	Group Tax Rate	Group Tax Rate		Couple (Decimal;ISO 3 Currency Code)	-	No
Tax proof results	Rates	Reference Tax Rate	Reference Tax Rate		Couple (Decimal;ISO 3 Currency Code)	-	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	Income Tax	Current Tax items from tax package		Couple (Decimal;ISO 3 Currency Code)	-	No
Tax proof results	Income Tax	Income Tax	Deferred Taxes from tax package		Couple (Decimal;ISO 3 Currency Code)	-	No
Tax proof results	Unexplained differences	Unexplained differences	Unexplained differences		Couple (Decimal;ISO 3 Currency Code)	-	No
Tax proof results	Controls	Delta in Tax	Current Tax items		Couple (Decimal;ISO 3 Currency Code)	-	No
Tax proof results	Controls	Delta in Tax	Deferred Tax items		Couple (Decimal;ISO 3 Currency Code)	-	No

Computational steps

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

Step 1 - Current Tax Charge Computation

Step 1.1. Computation of Net Taxable Income

At this stage the purpose is to aggregate the computation of the differences in order to compute the net taxable income both in the standard and reduced 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 OR Net Taxable income - Reduced rate
- Step : Reporting to Local OR Local to Tax
Flow values

Per ID segmentation, the 8 following values for the corresponding flows need to be formed by aggregating all lines corresponding to the selection:

Net Taxable income - Standard basket :
- Prior Year Income
- Final Tax Return
- Income input core
- Income input non core
Net Taxable income - Reduced rate :
- Prior Year Income
- Final Tax Return
- Income input core
- Income input non core

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 Reduced rate.

Finally the Output values of Step 1.1. are multiplied if postive only by minus one (-1) and by the relevant tax rate for their basket to form the following 8 values

Current Tax Charge - Standard basket :
- Prior Year Income
- Final Tax Return
- Income input core
- Income input non core
Current Tax charge - Reduced rate :
- Prior Year Income
- Final Tax Return
- Income input core
- Income input non core

Step 1.3. Further controls

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

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

Change in Tax Losses Value check

The following values are generated for each basket :

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

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

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

Coherence checks

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

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

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

Check 5: Coherence of the Tax credits

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

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

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

Step 2 - Deferred Tax Report Generation

The Deferred Tax report gathers all the entry data-points for temporary differences, and multiplies them by the appropriate Tax rate (Opening, Current Year Closing) to allow for the synthesis of the Changes in the Total Deferred Tax.

Therefore the computation mechanisms closely follows the origin data structure with the list of differences per flows, per entity segmentation level.

To be more precise the report is built with all the individual lines from all the steps marked as, and only these:

Type of difference = "Temporary differences"
- multiplied by the corresponding Deferred tax rates (as defined in the dimension "tax rate multiplication) for all the flows except "Change in tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
- as is for the flow "Change in Tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
Type of difference = "Use of Tax losses" AND Primary account = "Ordinary tax losses or other tax losses"
- multiplied by the corresponding Current Year tax rates (as defined in the dimension "tax rate multiplication) for all the flows except "Change in tax rate in OCI" for the corresponding basket, for the corresponding basket AND by the sign defined in the dimension "Sign"
- as is for the flow "Change in Tax rate in OCI", for the corresponding basket AND by the sign defined in the dimension "Sign"
Type of difference = "Tax credits"
- as is for all flows, for the corresponding basket AND by the sign defined in the dimension "Sign"
Type of difference = "Unrecognized DTA"
- as is for all flows, for the corresponding basket AND by the sign defined in the dimension "Sign"

To accomplish this the user will request from the algorithm the data structure following the available DTX segmentation.

Please note the following correspondance between Input flows and Tax rate periods, to be matched according to the basket

Correspondance between
Flow	Period tax Rate
Prior year Income	Current Year
Final Values	Current Year
Opening FYN-1	Opening
Change in opening	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

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
the core - non-core contribution level
The different Tax proof values as independant retrievable fields

see Output section

Construction of the tax proof result

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

Combination of options for tax proof generation
"Core vs Non-core"\"Contribution level"	Local	Reporting	Separate	Contribution	Total
Core	individual output	individual output	individual output	individual output	sum
Non-core	individual output	individual output	individual output	individual output	sum
Total	sum	sum	sum	sum	total sum

Tax proof elements computation

The following table lists the different tax proof level values and the formula associated with each result flow.

Tax proof level computations
DTX Tax proof level 1	DTX Tax proof level 2	DTX Tax proof level 3	Tax proof values
PBT Impact	Net Profit After Tax	Net Profit After Tax	sum of Income and True-Up P&L for level 5 = Net equity from financial reporting
PBT Impact	Income Tax	Current Tax items under Selected GAAP	Current tax Charge from Step 1 sum of Income and True-up P&L
PBT Impact	Income Tax	Deferred Taxes under Selected GAAP	Sum of Step 2 output of DT Report true-up P&L, Income, Change in tax rate P&L, from the selected "steps"
PBT Impact	Profit Before Tax	Profit Before Tax	= Net equity - $\Sigma$ Income Tax
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 x PBT x (-1) Reference rate = Local => Current Annual Tax rate x PBT x (-1)
Taxation	Theoritical Tax	Theoritical Tax	Reference Rate x PBT x (-1)
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
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 (sum of flows(Income for selected "Core vs non-core" Vision) for selected Steps x "Sign") for basket = "standard"
Tax proof elements	Effect of taxes not based on income	For every possible values of Sub-account for Effect of taxes not based on income in "Primary account"	(-1) x aggregation of Effect of taxes not based on income lines per Sub-account (sum of flows(Income for selected "Core vs non-core" Vision) for selected Steps x "Sign") for basket = "standard"
Tax proof elements	Unrecognized DTA	Unrecognized DTA in package
Tax proof elements	Unrecognized DTA	Unrecognition of DTA on Tax losses and Tax credits	(-1) x aggregation of Unrecognized DTA per Sub-account (sum of flows(Income for selected "Core vs non-core" Vision) for selected Steps x "Sign")
Tax proof elements	Direct Deferred Tax Adjustments	Uncertain Tax Position Deferred Taxes
Tax proof elements	Direct Deferred Tax Adjustments	Other deferred tax adjustments
Tax proof elements	Expired losses unused - GROSS EFFECT	Expired losses unused - GROSS EFFECT	Sum For each Sub-account "Of which losses having expired unused" per Basket of (Opening Current Year Tax rate (of the basket) x Income flow per basket) for basket = "Standard"
Tax proof elements	Prior year adjustment - Current	Prior year adjustment - Current	For Step Local to Tax & Local to Tax -Separate (Sum of (True-Up P&L flow (base) x Current Year Tax Rate)) + sum of True-Up P&L flow (Tax) \ except type of difference = "unrecognized DTA" -> take from step 1
Tax proof elements	Prior year adjustment - Deferred	Prior year adjustment - Deferred	Sum of (True-Up P&L flow (base) x corresponding deferred Tax Rate) + sum of True-Up P&L flow (Tax)
Tax proof elements	Reduce rate - Current	Reduce rate - Current	sum of flows(Income for selected "Core vs non-core" Vision) for basket = "reduced rate" of ( DTX Computed Current CIT from step 1 + all input lines with Type of difference = "Effect of Taxes not based on income")
Tax proof elements	Reduce rate - Deferred	Reduce rate - Deferred	sum of flows(Income for selected "Core vs non-core" Vision) for lines with basket = "reduced rate" and level 1 = "Net Taxable Income - reduced rate' and tax rate multiplication= "x current tax rate", each line multiplied by its corresponding matched rate in the line
Tax proof elements	Change in DTA Tax credits	Change in DTA Tax credits	Sum of income flows of "Type of difference" = "Tax credits"
Tax proof elements	Effect of change in tax rate	Effect of change in tax rate	Sum of "Change in Tax Rate P&L" flows for Basket = "Standard"
Tax proof elements	Effect of difference between current and deferred tax rate	Effect of difference between current and deferred tax rate	Sum of Net Taxable Income x (Deferred Tax Rate - Current Annual Tax Rate) for Basket = "Standard"
Calculated Tax Charge	Calculated Tax Charge	Calculated Tax Charge	=Theoritical Tax + somme of tax proof elements
Income Tax	Income Tax	Current Tax items from tax package
Income Tax	Income Tax	Deferred Taxes from tax package
Unexplained differences	Unexplained differences	Unexplained differences	= Income Tax - Calculated Tax Charge
Controls	Delta in Tax	Current Tax items
Controls	Delta in Tax	Deferred Tax items

Alternative versions of the tax proof

As specified in the configuration of the Result flows alternative version of the tax proof data following the methodology below :

The Enum "Reference Rate" : single choice

If Reference Rate = Group
If Reference Rate = Local

The Enum "Step" : multiple choice

Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate

a filtering of the contribution lines according to this dimension is performed before the tax proof computation

if empty : all the steps are taken into account
if a sub-list of steps is selected : only the lines with steps included in this list are included in the overall computation

The Enum "Core vs Non-core" : multiple choice

allows to define alternate versions of the tax proof based on the compartimentation of the Income flow between core and non core

None or both are selected : the tax proof is computed using the sum of both core and non core income flow inputs
Only one is selected: the tax proof is computed using only the values of the selected income flow

@@ Line 7,226: / Line 7,226: @@
 * the entity ID segmentation
-* The different Tax proof elements as independant retrievable fields.
+* the tax proof contribution level
+* the core - non-core contribution level
+* The different Tax proof values as independant retrievable fields
+see Output section
+===== Construction of the tax proof result =====
+It will be possible to retrievel any of the combination of values of the followin table by selecting or restricting the algorithms output:
+{| class="wikitable"
+|+Combination of options for tax proof generation
+!"Core vs Non-core"\"Contribution level"
+!Local
+!Reporting
+!Separate
+!Contribution
+!Total
+|-
+|Core
+|individual output
+|individual output
+|individual output
+|individual output
+|sum
+|-
+|Non-core
+|individual output
+|individual output
+|individual output
+|individual output
+|sum
+|-
+|Total
+|sum
+|sum
+|sum
+|sum
+|total sum
+|}
 ===== Tax proof elements computation =====
@@ Line 7,266: / Line 7,302: @@
 |Group Tax Rate
 |DTX Consolidation Tax Rate <u>Basket ="Standard"</u>
+|-
+|Rates
+|Reference Rate
+|Reference Rate
+|
+* Reference Rate = Group => Group tax Rate x PBT x (-1)
+* Reference rate = Local => Current Annual Tax rate x PBT x (-1)
 |-
 |<u>Taxation</u>
 |<u>Theoritical Tax</u>
 |<u>Theoritical Tax</u>
-|
+|<u>Reference Rate x PBT x (-1)</u>
-* <u>Reference Rate = Group => Group tax Rate x PBT x (-1)</u>
-* <u>Reference rate = Local => Current Annual Tax rate x PBT x (-1)</u>
 |-
 |Taxation
 |Impact of difference between Group and local tax rate
 |Impact of difference between Group and local tax rate
-|Theoritical Tax + Current Annual Local Tax Rate x PBT
+|Theoritical Tax + Local Tax Rate x PBT
 |-
 |Tax proof elements
@@ Line 7,389: / Line 7,430: @@
 The Enum "Step" : multiple choice
+Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax - Standard rate; Tax losses and Tax credits; Local to Tax - Other rate
 a filtering of the contribution lines according to this dimension is performed before the tax proof computation

Tax accounting algorithm: Difference between revisions

Revision as of 06:33, 15 August 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. 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

Alternative versions of the tax proof

Navigation menu

Tax accounting algorithm: Difference between revisions

Revision as of 06:33, 15 August 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. 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

Alternative versions of the tax proof

Navigation menu

Search