Tax accounting algorithm: Difference between revisions

Revision as of 06:34, 18 April 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 rate basked;
Compatibility with the Pillar 2 computation;
Generation of the Tax proof component;
Generation of the Deferred Tax Report.

General logic of the algorithm

Development Program

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

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	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	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		Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 2		Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 3		Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 4		Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 5		Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Free Account segmentation	Arbitrary segmentation level to preserve	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		Enum : from the list of available "Type of differences"	Forbidden	Yes
Data segmentation	Primary account		Enum : from the list of available "Primary account" for the selected "Type of differences"	Forbidden	Yes
Data segmentation	Sub-account		Enum : from the list of available "Sub-account" for the selected "Primary accounts"	Forbidden	Yes
Data segmentation	Nature		Enum : Base; Tax	Forbidden	Yes
Data segmentation	Step		Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket	Forbidden	Yes
Data segmentation	Sign		Enum : Positive; Negative	Forbidden	Yes
Data segmentation	Expiration		Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a.	Forbidden	No
Data segmentation	Basket		Enum : Standard; Separate	Forbidden	Yes
Data segmentation	Tax rate multiplication		Enum: deferred rate; current rate	Forbidden	Yes
Flows	Opening FYN-1		Couple (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 opening		Couple (Decimal;ISO 3 Currency Code)	If multiple defined, are aggregated for computation	No, if absent and required by computation, assumed to be 0
Flows	True-up P&L		Couple (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		Couple (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		Couple (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)		Couple (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 scope		Couple (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		Couple (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)		Couple (Decimal;ISO 3 Currency Code)	If multiple defined, are aggregated for computation	No, if absent and required by computation, assumed to be 0
Flows	Total OCI (only for 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		Couple (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		Couple (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		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		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		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		percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	No, if required but absent, computation is aborted

Complete data structure
Level 1	Level 2	Level 3	Level 4	Level 5	Type of differences	Primary account	Sub-account	Expiration	Basket	Step	Nature	Tax rate multiplication	Sign
Net equity under group gaap	Net equity under separate gaap	Net equity from financial reporting	N.a.	N.a.	Net equity	Net equity	Net equity	N.a.	Standard	Reporting to Separate	Base	N.a.	Negative
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Intangible assets	Goodwill	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Intangible assets	Patents / licenses	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Intangible assets	Capitalized R&D	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Intangible assets	Upfront & Milestone	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Intangible assets	Other intangible temp. diff.	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Tangible assets	Property Plant & equipments	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Tangible assets	IFRS 16 - lease assets	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Working capital	Inventory	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Working capital	Foreign Exchange impact (Provision, Unrealized…)	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Working capital	Doubtful receivable allowances	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Reserves Employees	Pension	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Reserves Employees	LTI / Share based payments	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Reserves Employees	Restructuring / contingencies	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Reserves Employees	Other Employee expenses (Bonus, Commission, Vacation...)	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Other Temporary Differences	Accrual items	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Other Temporary Differences	Other temporary differences	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Temporary Financial items	Financial Interest (Thin-cap…) - temp.	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Temporary Financial items	IFRS 16 - lease financial debts	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Temporary differences	Temporary Financial items	Other Financial assets	N.a.	Standard	Reporting to Separate	Base	x relevant deferred tax rate	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Reclassification Acounting or Tax	R&D Tax Credit (in COI, to reclass)	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Intangible and Tangible assets	Non Deductible Goodwill Amortization	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Employees	Share based payment - IFRS 2	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Employees	Cars expenses (limitation of depreciation, tax, fuel…)	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Employees	Meals and entertainment	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Non Deductible taxes	Pharmaceutical taxes	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Non Deductible taxes	Other taxes	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Other Permanent Differences	Tax incentives (Free Trade Zone, Subsidies…)	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Other Permanent Differences	Sponsorship expenses	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Other Permanent Differences	Taxable result at reduced rate (eg. IP Box regime)	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Other Permanent Differences	Fines_and_penalties	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Other Permanent Differences	Other permanent differences	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Dividends Received (100%)	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Taxable portion of Dividends	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Non deductible financial interests - perm.	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Impairment of shares	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Gain or loss on shares disposal	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Non taxable capital gains on participation shares	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Flow through entity transfer to parent	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Permanent differences	Permanent Financial items	Other Financial items	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Tax adjustments	Deferred income tax	Anticipated taxation of dividends	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Tax adjustments	Deferred income tax	Local deferred tax recognition	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Tax adjustments	Deferred income tax	Other deferred tax adjustments	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Tax adjustments	Current income tax	Income tax contingencies (IAS 12/UTP)	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Tax adjustments	Current income tax	Other current tax adjustments	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	Adjustment	N.a.	N.a.	Tax adjustments	Tax adjustments	Tax adjustments	N.a.	Standard	Reporting to Separate	Base	N.a.	Negatif
Net equity under group gaap	Net equity under separate gaap	N.a.	N.a.	N.a.	Net equity	Net equity	Net equity	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Intangible assets	Goodwill	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Intangible assets	Patents / licenses	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Intangible assets	Capitalized R&D	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Intangible assets	Upfront & Milestone	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Intangible assets	Other intangible temp. diff.	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Tangible assets	Property Plant & equipments	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Tangible assets	IFRS 16 - lease assets	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Working capital	Inventory	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Working capital	Foreign Exchange impact (Provision, Unrealized…)	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Working capital	Doubtful receivable allowances	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Reserves Employees	Pension	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Reserves Employees	LTI / Share based payments	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Reserves Employees	Restructuring / contingencies	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	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
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Other Temporary Differences	Accrual items	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Other Temporary Differences	Other temporary differences	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	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
Net equity under group gaap	Adjustment	N.a.	N.a.	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
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Temporary differences	Temporary Financial items	Other Financial assets	N.a.	Standard	Separate to Contribution	Base	x relevant deferred tax rate	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	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
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Intangible and Tangible assets	Non Deductible Goodwill Amortization	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Employees	Share based payment - IFRS 2	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Employees	Cars expenses (limitation of depreciation, tax, fuel…)	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Employees	Meals and entertainment	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Non Deductible taxes	Pharmaceutical taxes	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Non Deductible taxes	Other taxes	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Other Permanent Differences	Tax incentives (Free Trade Zone, Subsidies…)	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Other Permanent Differences	Sponsorship expenses	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	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
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Other Permanent Differences	Fines_and_penalties	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Other Permanent Differences	Other permanent differences	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Dividends Received (100%)	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Taxable portion of Dividends	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Non deductible financial interests - perm.	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Impairment of shares	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Gain or loss on shares disposal	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Non taxable capital gains on participation shares	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Flow through entity transfer to parent	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Permanent differences	Permanent Financial items	Other Financial items	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Tax adjustments	Deferred income tax	Anticipated taxation of dividends	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Tax adjustments	Deferred income tax	Local deferred tax recognition	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Tax adjustments	Deferred income tax	Other deferred tax adjustments	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Tax adjustments	Current income tax	Income tax contingencies (IAS 12/UTP)	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Tax adjustments	Current income tax	Other current tax adjustments	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net equity under group gaap	Adjustment	N.a.	N.a.	N.a.	Tax adjustments	Tax adjustments	Tax adjustments	N.a.	Standard	Separate to Contribution	Base	N.a.	Negative
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Net equity from financial reporting	Net equity	Net equity	Net equity	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Intangible assets	Goodwill	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Intangible assets	Patents / licenses	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Intangible assets	Capitalized R&D	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Intangible assets	Upfront & Milestone	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Intangible assets	Other intangible temp. diff.	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Tangible assets	Property Plant & equipments	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Tangible assets	IFRS 16 - lease assets	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Working capital	Inventory	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Working capital	Foreign Exchange impact (Provision, Unrealized…)	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Working capital	Doubtful receivable allowances	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Reserves Employees	Pension	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Reserves Employees	LTI / Share based payments	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Reserves Employees	Restructuring / contingencies	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Reserves Employees	Other Employee expenses (Bonus, Commission, Vacation...)	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Other Temporary Differences	Accrual items	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Other Temporary Differences	Other temporary differences	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Temporary Financial items	Financial Interest (Thin-cap…) - temp.	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Temporary Financial items	IFRS 16 - lease financial debts	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Temporary differences	Temporary Financial items	Other Financial assets	N.a.	Standard	Reporting to Local	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Reclassification Acounting or Tax	R&D Tax Credit (in COI, to reclass)	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Intangible and Tangible assets	Non Deductible Goodwill Amortization	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Employees	Share based payment - IFRS 2	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Employees	Cars expenses (limitation of depreciation, tax, fuel…)	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Employees	Meals and entertainment	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Non Deductible taxes	Pharmaceutical taxes	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Non Deductible taxes	Other taxes	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Other Permanent Differences	Tax incentives (Free Trade Zone, Subsidies…)	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Other Permanent Differences	Sponsorship expenses	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Other Permanent Differences	Taxable result at reduced rate (eg. IP Box regime)	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Other Permanent Differences	Fines_and_penalties	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Other Permanent Differences	Other permanent differences	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Dividends Received (100%)	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Taxable portion of Dividends	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Non deductible financial interests - perm.	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Impairment of shares	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Gain or loss on shares disposal	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Non taxable capital gains on participation shares	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Flow through entity transfer to parent	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Permanent differences	Permanent Financial items	Other Financial items	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Tax adjustments	Deferred income tax	Anticipated taxation of dividends	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Tax adjustments	Deferred income tax	Local deferred tax recognition	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Tax adjustments	Deferred income tax	Other deferred tax adjustments	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Tax adjustments	Current income tax	Income tax contingencies (IAS 12/UTP)	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Tax adjustments	Current income tax	Other current tax adjustments	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	Adjustment	Tax adjustments	Tax adjustments	Tax adjustments	N.a.	Standard	Reporting to Local	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Net equity under local Gaap	N.a.	Net equity	Net equity	Net equity	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Local Gaap IBT	Income tax (current + deferred) in local books	N.a.	CIT	CIT	CIT	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Goodwill	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Patents / licenses	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Capitalized R&D	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Upfront & Milestone	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Other intangible temp. diff.	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Tangible assets	Property Plant & equipments	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Tangible assets	IFRS 16 - lease assets	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Working capital	Inventory	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Working capital	Foreign Exchange impact (Provision, Unrealized…)	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Working capital	Doubtful receivable allowances	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	Pension	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	LTI / Share based payments	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	Restructuring / contingencies	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	Other Employee expenses (Bonus, Commission, Vacation...)	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Other Temporary Differences	Accrual items	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Other Temporary Differences	Other temporary differences	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Temporary Financial items	Financial Interest (Thin-cap…) - temp.	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Temporary Financial items	IFRS 16 - lease financial debts	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Temporary Financial items	Other Financial assets	N.a.	Standard	Local To Tax	Base	x relevant deferred tax rate	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Reclassification Acounting or Tax	R&D Tax Credit (in COI, to reclass)	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Intangible and Tangible assets	Non Deductible Goodwill Amortization	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Employees	Share based payment - IFRS 2	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Employees	Cars expenses (limitation of depreciation, tax, fuel…)	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Employees	Meals and entertainment	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Non Deductible taxes	Pharmaceutical taxes	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Non Deductible taxes	Other taxes	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Tax incentives (Free Trade Zone, Subsidies…)	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Sponsorship expenses	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Taxable result at reduced rate (eg. IP Box regime)	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Fines_and_penalties	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Other permanent differences	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Dividends Received (100%)	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Taxable portion of Dividends	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Non deductible financial interests - perm.	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Impairment of shares	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Gain or loss on shares disposal	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Non taxable capital gains on participation shares	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Flow through entity transfer to parent	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Other Financial items	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Income transferred to/from the tax Group	Income transferred to/from the tax Group	Income transferred to/from the tax Group	N.a.	Other adjustment	Other adjustment	Income transferred to/from the tax Group	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Change in tax losses	Change in tax losses	Change in tax losses	N.a.	Other adjustment	Other adjustment	Change in tax losses	N.a.	Standard	Local To Tax	Base	N.a.	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+1	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+2	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+3	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+4	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+5	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in over Y+ 5	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Unlimited	Standard	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Of which losses having expired unused	Use of tax losses	Use of tax losses	Of which losses having expired unused	Expired	Standard	Tax losses and Tax credits	Base	N.a.	Positive
Net Taxable income	Use of tax losses	Use of tax losses	Use of tax losses	Of which losses generated previous tax group	Use of tax losses	Use of tax losses	Of which losses generated previous tax group	N.a.	Standard	Tax losses and Tax credits	Base	N.a.	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+1	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+2	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+3	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+4	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in Y+5	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Expiring in over Y+ 5	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Other tax losses	Use of tax losses	Use of tax losses	Ordinary tax losses	Unlimited	Separate	Tax losses and Tax credits	Base	x current tax rate	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Of which losses having expired unused	Use of tax losses	Use of tax losses	Of which losses having expired unused	Expired	Separate	Tax losses and Tax credits	Base	N.a.	Positive
Net Taxable income - Separate basket	Use of tax losses	Use of tax losses	Use of tax losses	Of which losses generated previous tax group	Use of tax losses	Use of tax losses	Of which losses generated previous tax group	N.a.	Separate	Tax losses and Tax credits	Base	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in Y	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in Y+1	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in Y+2	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in Y+3	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in Y+4	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in Y+5	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Expiring in over Y+ 5	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Tax credits	N.a.	N.a.	N.a.	N.a.	Tax credits	Tax credits	Tax credits	Unlimited	Standard	Tax losses and Tax credits	Tax	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Local Gaap IBT	Taxable result at reduced rate (eg. IP Box regime)	N.a.	Net equity	Net equity	Net equity	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Local Gaap IBT	Income tax (current + deferred) in local books	N.a.	CIT	CIT	CIT	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Goodwill	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Patents / licenses	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Capitalized R&D	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Upfront & Milestone	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Intangible assets	Other intangible temp. diff.	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Tangible assets	Property Plant & equipments	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Tangible assets	IFRS 16 - lease assets	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Working capital	Inventory	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Working capital	Foreign Exchange impact (Provision, Unrealized…)	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Working capital	Doubtful receivable allowances	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	Pension	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	LTI / Share based payments	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	Restructuring / contingencies	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Reserves Employees	Other Employee expenses (Bonus, Commission, Vacation...)	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Other Temporary Differences	Accrual items	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Other Temporary Differences	Other temporary differences	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Temporary Financial items	Financial Interest (Thin-cap…) - temp.	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Temporary Financial items	IFRS 16 - lease financial debts	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Temporary differences	Temporary Financial items	Other Financial assets	N.a.	Separate	Local to Tax - Separate Basket	Base	x relevant deferred tax rate	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Reclassification Acounting or Tax	R&D Tax Credit (in COI, to reclass)	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Intangible and Tangible assets	Non Deductible Goodwill Amortization	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Employees	Share based payment - IFRS 2	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Employees	Cars expenses (limitation of depreciation, tax, fuel…)	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Employees	Meals and entertainment	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Non Deductible taxes	Pharmaceutical taxes	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Non Deductible taxes	Other taxes	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Tax incentives (Free Trade Zone, Subsidies…)	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Sponsorship expenses	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Taxable result at reduced rate (eg. IP Box regime)	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Fines_and_penalties	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Other Permanent Differences	Other permanent differences	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Dividends Received (100%)	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Taxable portion of Dividends	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Non deductible financial interests - perm.	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Impairment of shares	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Gain or loss on shares disposal	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Non taxable capital gains on participation shares	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Flow through entity transfer to parent	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Gross Taxable income	Adjustment	Adjustment	N.a.	Permanent differences	Permanent Financial items	Other Financial items	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Income transferred to/from the tax Group	Income transferred to/from the tax Group	Income transferred to/from the tax Group	N.a.	Other adjustment	Other adjustment	Income transferred to/from the tax Group	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
Net Taxable income - Separate basket	Change in tax losses	Change in tax losses	Change in tax losses	N.a.	Other adjustment	Other adjustment	Change in tax losses	N.a.	Separate	Local to Tax - Separate Basket	Base	N.a.	Positive
IDAT	IDAT2 - Depreciation of DTA Separate Level	N.a.	N.a.	N.a.	Unrecognized DTA	Unrecognized DTA	IDAT2 - Depreciation of DTA Separate Level	N.a.	Standard	Reporting to Separate	Tax	N.a.	Negative
IDAT	IDAT1 - Depreciation of DTA Contribution Level	N.a.	N.a.	N.a.	Unrecognized DTA	Unrecognized DTA	IDAT1 - Depreciation of DTA Contribution Level	N.a.	Standard	Separate to Contribution	Tax	N.a.	Negative
IDAT	IDAT3 - Depreciation of DTA Reporting level	N.a.	N.a.	N.a.	Unrecognized DTA	Unrecognized DTA	IDAT3 - Depreciation of DTA Reporting level	N.a.	Standard	Reporting to Local	Tax	N.a.	Positive
IDAP	IDAP - Depreciation of NOL & tax credit carryforwards	N.a.	N.a.	N.a.	Unrecognized DTA	Unrecognized DTA	IDAP - Depreciation of NOL & tax credit carryforwards	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Effect of tax group	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	PE/ Branch taxation	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Prior year Adjustments	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Other Current Tax items	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Tax credits	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Income tax contingencies (IAS 12/UTP)	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Tax reassessment	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes on royalties	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes on interest	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes on received dividends	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes - Other	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Adjustment of current income tax from discontinued activities	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Domestic Top up Tax (Pillar II)	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Irrecoverable Withholding_taxes	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Other tax adjustments	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Qualifying Domestic Minimum Top-up Tax	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	French Patent Box - Taxed at reduced tax	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Income tax at reduced rate	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Separate basket	Current Tax charge before taxes not based on income	N.a.	N.a.	Computed Current CIT	Computed Current CIT	Computed Current CIT	N.a.	Separate	Local to Tax - Separate Basket	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Effect of tax group	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	PE/ Branch taxation	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Prior year Adjustments	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Other Current Tax items	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Tax credits	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Income tax contingencies (IAS 12/UTP)	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Tax reassessment	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes on royalties	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes on interest	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes on received dividends	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Withholding taxes - Other	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Adjustment of current income tax from discontinued activities	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Domestic Top up Tax (Pillar II)	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Irrecoverable Withholding_taxes	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Other tax adjustments	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Qualifying Domestic Minimum Top-up Tax	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	French Patent Box - Taxed at reduced tax	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Effect of taxes not based on income	N.a.	N.a.	Effect of taxes not based on income	Effect of taxes not based on income	Income tax at reduced rate	N.a.	Standard	Local To Tax	Tax	N.a.	Positive
Current Tax Charge	Current Tax Charge - Standard basket	Current Tax charge before taxes not based on income	N.a.	N.a.	Computed Current CIT	Computed Current CIT	Computed Current CIT	N.a.	Standard	Local To Tax	Tax	N.a.	Positive

Rules

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

Input Rules data points
Role	Label	Definition	Typing	Multiplicity behavior	Mandatory
Matching	DTX Rule segmentation	Allows to define the segmentation level of the Rule component to be retrieved	Couple (String; Integer)	Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set	Yes
National taxation	DTX Consolidation Tax Rate	Input of the group's consolidation tax rate	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Deferred Standard CIT rate - Opening	Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Deferred Standard CIT rate - Current Year	Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Deferred Standard CIT rate - Closing	Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Current Standard CIT rate - Opening	Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Current Standard CIT rate - Current Year	Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Current Standard CIT rate - Closing	Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows	percentage	Only one value is acceptable for a given segment of the analysis, see Rule mapping	Yes
National taxation	DTX Current Separate 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 Separate CIT 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 Separate 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	Yes
Data segmentation	DTX Level 2	Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 3	Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 4	Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
Data segmentation	DTX Level 5	Enum : from the list of available DTX referencing tree levels	Forbidden	Yes
National taxation	DTX Computed CIT rate - Opening	percentage		Yes
National taxation	DTX Computed CIT rate - Current Year	percentage		Yes
National taxation	DTX Computed CIT rate - Closing	percentage		Yes
National taxation	DTX Computed CIT rate - Type	Enum: deferred rate; current rate		Yes
National taxation	DTX Computed CIT rate - Basket	Enum : Standard; Separate		Yes
Computation result	DTX - Computed Current CIT - Income flow	Couple (Decimal;ISO 3 Currency Code)		Yes

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)	-	No, if absent data are aggregated by the algorithm at the defined level
Result Data segmentation	DTX Level 1		Enum : from the list of available DTX referencing tree levels	-	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	-	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	-	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	-	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	-	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)	-	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"	-	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"	-	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"	-	No, if absent data are aggregated by the algorithm at the defined level
Result Flows	DT Report - Opening FYN-1		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DT Report - Change in opening		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DT Report - True-up P&L		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 - Income input - total		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 - Total Income (only for tax)		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DT Report - Change in scope		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 - Total OCI (only for tax)		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 - CTA		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DT Report - Closing		Couple (Decimal;ISO 3 Currency Code)	-	No

Tax proof
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)	-	No, if absent data are aggregated by the algorithm at the defined level
Result Data segmentation	DTX Tax proof element level 1		Enum : from the list of available "Type of differences"	-	No, if absent data are aggregated by the algorithm at the defined level
Result Data segmentation	DTX Tax proof element level 2		Enum : from the list of available "Primary account" for the selected "Type of differences"	-	No, if absent data are aggregated by the algorithm at the defined level
Result Data segmentation	DTX Tax proof element level 3		Enum : from the list of available "Sub-account" for the selected "Primary accounts"	-	No, if absent data are aggregated by the algorithm at the defined level
Result Flows	DTX Tax proof values - monetary		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values relative entity		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values relative group		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values - monetary - core		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values relative entity - core		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values relative group - core		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values - monetary - non core		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values relative entity - non core		Couple (Decimal;ISO 3 Currency Code)	-	No
Result Flows	DTX Tax proof values relative group - non core		Couple (Decimal;ISO 3 Currency Code)	-	No

Computational steps

Data received by the algorithm are processed using the standardized Rule matching methodology. At this stage every single entry contains both the financial data and the rules to be applied.

@@ Line 2,984: / Line 2,984: @@
 |Other adjustment
 |Other adjustment
+|Income transferred to/from the tax Group
+|N.a.
+|Standard
+|Local To Tax
+|Base
+|N.a.
+|Positive
+|-
+|Net Taxable income
+|Change in tax losses
+|Change in tax losses
+|Change in tax losses
+|N.a.
 |Other adjustment
+|Other adjustment
+|Change in tax losses
 |N.a.
 |Standard
@@ Line 4,027: / Line 4,042: @@
 |Positive
 |-
-|Net Taxable income - Separate basket
+|Net Taxable income  - Separate basket
 |Income transferred to/from the tax Group
 |Income transferred to/from the tax Group
@@ Line 4,033: / Line 4,048: @@
 |N.a.
 |Other adjustment
+|Other adjustment
+|Income transferred to/from the tax Group
+|N.a.
+|Separate
+|Local to Tax - Separate Basket
+|Base
+|N.a.
+|Positive
+|-
+|Net Taxable income - Separate basket
+|Change in tax losses
+|Change in tax losses
+|Change in tax losses
+|N.a.
 |Other adjustment
 |Other adjustment
+|Change in tax losses
 |N.a.
 |Separate

Tax accounting algorithm: Difference between revisions

Revision as of 06:34, 18 April 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

Navigation menu

Tax accounting algorithm: Difference between revisions

Revision as of 06:34, 18 April 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

Navigation menu

Search