Tax accounting algorithm: Difference between revisions

Revision as of 10:13, 14 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	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
National taxation	DTX Computed CIT rate - Current Year	percentage		Yes
National taxation	DTX Computed CIT rate - Basket	Enum : Standard; Separate		Yes
Computation result	DTX - Computed Net Taxable Income - Prior Year Income	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Net Taxable Income - Final Values	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Net Taxable Income - Income flow core	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Net Taxable Income - Income flow non core	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Current CIT - Prior Year Income	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Current CIT - Final Values	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Current CIT - Income flow core	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Current CIT - Income flow non core	Couple (Decimal;ISO 3 Currency Code)		Yes
Computation result	DTX - Computed Check	Boolean : True; False		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	Additional parameter
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	Enum 1 : from the list of available "Steps" / Enum 2 called "core vs non-core" : "Total"; "Core"; "Non-core"
Result Flows	DTX Tax proof values relative entity		Couple (Decimal;ISO 3 Currency Code)	-	No	Enum 1 : from the list of available "Steps" / Enum 2 called "core vs non-core" : "Total"; "Core"; "Non-core"
Result Flows	DTX Tax proof values relative group		Couple (Decimal;ISO 3 Currency Code)	-	No	Enum 1 : from the list of available "Steps" / Enum 2 called "core vs non-core" : "Total"; "Core"; "Non-core"

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 three levels of tax proof elements
Eventual completion of the tax proof elements with degrees of segmentation (necessarly linearly compatible with the computation logic)
The Tax proof values
The Tax proof values as % of Total entity segmentation PBT
The Tax proof values as % of Total Group segmentation PBT

Tax proof elements computation

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

Tax proof level computations
DTX Tax proof level 1	DTX Tax proof level 2	DTX Tax proof level 3	Tax proof values	Tax proof value as % Entity ID	Tax proof value as % of Group
PBT Impact	Net Profit After Tax	Net Profit After Tax	sum of Income and True-Up P&L for level 5 = Net equity from financial reporting	Tax proof value/ PBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
PBT Impact	Income Tax	Current	Current tax Charge from Step 1 sum of Income and True-up P&L	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
PBT Impact	Income Tax	Deferred	Sum of Step 2 output of DT Report true-up P&L, Income, Change in tax rate P&L, from the selected "steps"	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
PBT Impact	Profit Before Tax	Profit Before Tax	= Net equity - $\Sigma$ Income Tax	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Rates	Local Tax Rate	Local Tax Rate	DTX Current Standard CIT rate - Current Year Basket = "Standard"	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Rates	Group Tax Rate	Group Tax Rate	DTX Consolidation Tax Rate Basket ="Standard"	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Taxation	Theoritical Tax	Theoritical Tax	Reference Rate = Group => Group tax Rate x PBT x (-1) Reference rate = Local => Current Annual Tax rate x PBT x (-1)	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Taxation	Impact of difference between Group and local tax rate	Impact of difference between Group and local tax rate	Theoritical Tax + Current Annual Local Tax Rate x PBT	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Tax proof 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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Tax proof elements	Unrecognized DTA	For every possible values of Sub-account for Unrecognized DTA in "Primary account"	(-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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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 value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
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"	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Calculated Tax Charge	Calculated Tax Charge	Calculated Tax Charge	=Theoritical Tax + somme of tax proof elements	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group
Unexplained differences	Unexplained differences	Unexplained differences	= Income Tax - Calculated Tax Charge	Tax proof value/ IBT tax proof value with similar hypothesis	Tax proof Value / Total PBT value of the group

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

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

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

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

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

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

Tax accounting algorithm: Difference between revisions

Revision as of 10:13, 14 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

Tax proof elements computation

Alternative versions of the tax proof

Navigation menu

@@ Line 473: / Line 473: @@
 |Level 4
 |Level 5
+|Alternate 1
+|Alternate 2
 |Type of differences
 |Primary account
@@ Line 482: / Line 484: @@
 |Tax rate multiplication
 |Sign
+|Status
 |-
-|Net equity under group gaap
+|Group GAAP Result  before Tax
-|Net equity under separate gaap
+|Separate   GAAP Result before Tax
+|Reporting level Result before Tax
 |Net equity from financial reporting
 |N.a.
-|N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Net equity
 |Net equity
@@ Line 497: / Line 502: @@
 |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
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 512: / Line 556: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 527: / Line 574: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 542: / Line 592: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 557: / Line 610: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Intangible assets
@@ Line 572: / Line 628: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Tangible assets
@@ Line 587: / Line 646: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Tangible assets
@@ Line 602: / Line 664: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Working capital
@@ Line 617: / Line 682: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Working capital
@@ Line 632: / Line 700: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Working capital
@@ Line 647: / Line 718: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 662: / Line 736: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 677: / Line 754: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 692: / Line 772: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Reserves Employees
@@ Line 707: / Line 790: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Other Temporary Differences
@@ Line 722: / Line 808: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Other Temporary Differences
@@ Line 737: / Line 826: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Temporary Financial items
@@ Line 752: / Line 844: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Temporary Financial items
@@ Line 767: / Line 862: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Temporary differences
 |Temporary Financial items
@@ Line 782: / Line 880: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Reclassification Acounting or Tax
@@ Line 797: / Line 898: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Intangible and Tangible assets
@@ Line 812: / Line 916: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 827: / Line 934: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Employees
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
@@ Line 842: / Line 952: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Employees
@@ Line 857: / Line 970: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Non Deductible taxes
@@ Line 872: / Line 988: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Non Deductible taxes
 |Other taxes
 |N.a.
 |Standard
@@ Line 887: / Line 1,006: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
 |Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
 |Standard
@@ Line 902: / Line 1,024: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 917: / Line 1,042: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 932: / Line 1,060: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 947: / Line 1,078: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Other Permanent Differences
@@ Line 962: / Line 1,096: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
@@ Line 977: / Line 1,114: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
@@ Line 992: / Line 1,132: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
 |Standard
@@ Line 1,007: / Line 1,150: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
@@ Line 1,022: / Line 1,168: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
@@ Line 1,037: / Line 1,186: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
 |Standard
@@ Line 1,052: / Line 1,204: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
-|Flow through entity transfer to parent
+|Gain or loss on shares disposal
 |N.a.
 |Standard
@@ Line 1,067: / Line 1,222: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|Net equity under Group GAAP
+|Net equity under Separate GAAP
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
@@ Line 1,082: / Line 1,240: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Anticipated taxation of dividends
+|Permanent differences
+|Permanent Financial items
+|Flow through entity transfer to parent
 |N.a.
 |Standard
@@ Line 1,097: / Line 1,258: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Separate  GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Local deferred tax recognition
+|Permanent differences
+|Permanent Financial items
+|Other Financial items
 |N.a.
 |Standard
@@ Line 1,112: / Line 1,276: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Income tax (current + deferred) in Separate GAAP
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|Net equity under Separate GAAP
-|Other deferred tax adjustments
+|Adjustments on income taxes
+|Income tax
+|Income tax
 |N.a.
 |Standard
@@ Line 1,127: / Line 1,294: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Current income tax
+|Net equity under Separate GAAP
-|Income tax contingencies (IAS 12/UTP)
+|Adjustments on income taxes
+|Deferred income tax
+|Level only deferred tax
 |N.a.
 |Standard
@@ Line 1,142: / Line 1,312: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Current income tax
+|Net equity under Separate GAAP
-|Other current tax adjustments
+|Adjustments on income taxes
+|Deferred income tax
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
 |N.a.
 |Standard
@@ Line 1,157: / Line 1,330: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Net equity under separate gaap
+|Income tax (current + deferred) in Separate GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Tax adjustments
+|Net equity under Separate GAAP
-|Tax adjustments
+|Adjustments on income taxes
+|Current income tax
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
@@ Line 1,172: / Line 1,348: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Net equity under separate gaap
+|Temporary & permanent adjustments
-|N.a.
-|N.a.
-|N.a.
-|Net equity
-|Net equity
-|Net equity
-|N.a.
-|Standard
-|Separate to Contribution
-|Base
 |N.a.
-|Negative
-|-
-|Net equity under group gaap
-|Adjustment
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
 |Intangible assets
 |Goodwill
 |N.a.
 |Standard
@@ Line 1,202: / Line 1,366: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,217: / Line 1,384: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,232: / Line 1,402: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,247: / Line 1,420: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,262: / Line 1,438: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,277: / Line 1,456: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,292: / Line 1,474: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,307: / Line 1,492: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,322: / Line 1,510: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,337: / Line 1,528: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,352: / Line 1,546: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,367: / Line 1,564: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,382: / Line 1,582: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,397: / Line 1,600: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,412: / Line 1,618: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,427: / Line 1,636: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,442: / Line 1,654: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,457: / Line 1,672: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Temporary differences
@@ Line 1,472: / Line 1,690: @@
 |x relevant deferred tax rate
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,487: / Line 1,708: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,502: / Line 1,726: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 1,517: / Line 1,744: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,532: / Line 1,762: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Employees
 |Meals and entertainment
 |N.a.
 |Standard
@@ Line 1,547: / Line 1,780: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,562: / Line 1,798: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,577: / Line 1,816: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Other Permanent Differences
 |Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
 |Standard
@@ Line 1,592: / Line 1,834: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,607: / Line 1,852: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,622: / Line 1,870: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,637: / Line 1,888: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,652: / Line 1,906: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
@@ Line 1,667: / Line 1,924: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
@@ Line 1,682: / Line 1,942: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
 |Standard
@@ Line 1,697: / Line 1,960: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
@@ Line 1,712: / Line 1,978: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
@@ Line 1,727: / Line 1,996: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
 |Standard
@@ Line 1,742: / Line 2,014: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
+|N.a.
+|Permanent differences
+|Permanent Financial items
+|Gain or loss on shares disposal
+|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
@@ Line 1,757: / Line 2,068: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
+|N.a.
+|Net equity under Group GAAP
 |N.a.
 |Permanent differences
@@ Line 1,772: / Line 2,086: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Group GAAP Result before Tax
-|Adjustment
+|Temporary & permanent adjustments
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Deferred income tax
+|N.a.
-|Anticipated taxation of dividends
+|Imbedded control value
+|Imbedded control value
+|Imbedded control value
 |N.a.
 |Standard
@@ Line 1,787: / Line 2,104: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
-|Tax adjustments
+|Adjustments on income taxes
 |Deferred income tax
-|Local deferred tax recognition
+|Level only deferred tax
 |N.a.
 |Standard
@@ Line 1,802: / Line 2,122: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|N.a.
+|Adjustments on income taxes
 |Deferred income tax
-|Other deferred tax adjustments
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
 |N.a.
 |Standard
@@ Line 1,817: / Line 2,140: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
+|N.a.
+|Adjustments on income taxes
 |Current income tax
-|Income tax contingencies (IAS 12/UTP)
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
@@ Line 1,832: / Line 2,158: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
+|N.a.
 |N.a.
 |N.a.
+|Net equity under Group GAAP
 |N.a.
-|Tax adjustments
+|Adjustments on income taxes
-|Current income tax
+|Deferred income tax
-|Other current tax adjustments
+|Cancellation of Reporting Deferred Tax
 |N.a.
 |Standard
@@ Line 1,847: / Line 2,176: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net equity under group gaap
+|Income tax (current + deferred) in Group  GAAP
-|Adjustment
+|Adjustments on income taxes
 |N.a.
 |N.a.
 |N.a.
-|Tax adjustments
+|Net equity under Group GAAP
-|Tax adjustments
+|N.a.
-|Tax adjustments
+|Adjustments on income taxes
+|Current income tax
+|Cancellation of Uncertain Tax Position in Reporting
 |N.a.
 |Standard
@@ Line 1,862: / Line 2,194: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|Net Taxable income
+|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 IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
 |Net equity from financial reporting
+|Net equity under Local GAAP
+|N.a.
 |Net equity
 |Net equity
@@ Line 1,877: / Line 2,230: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
-|Adjustment
+|Cancellations
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Goodwill
+|CIT Cancellations
+|CANCELLATION OF Income tax (current + deferred) in reporting
+|CANCELLATION of Current Tax items and Uncertain Tax Positions under  Reporting GAAP
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Reporting Result before Tax
-|Adjustment
+|Cancellations
-|Temporary differences
+|Net equity under Local GAAP
-|Intangible assets
+|N.a.
-|Patents / licenses
+|CIT Cancellations
+|CANCELLATION OF Income tax (current + deferred) in reporting
+|CANCELLATION OF Deferred Taxes under Reporting GAAP
 |N.a.
 |Standard
 |Reporting to Local
 |Base
-|x relevant deferred tax rate
+|N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Intangible assets
-|Capitalized R&D
+|Goodwill
 |N.a.
 |Standard
@@ Line 1,922: / Line 2,284: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Intangible assets
-|Upfront & Milestone
+|Patents / licenses
 |N.a.
 |Standard
@@ Line 1,937: / Line 2,302: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Intangible assets
-|Other intangible temp. diff.
+|Capitalized R&D
 |N.a.
 |Standard
@@ Line 1,952: / Line 2,320: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
+|Temporary differences
+|Intangible assets
+|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
@@ Line 1,967: / Line 2,374: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Tangible assets
@@ Line 1,982: / Line 2,392: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Working capital
@@ Line 1,997: / Line 2,410: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Working capital
@@ Line 2,012: / Line 2,428: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Working capital
@@ Line 2,027: / Line 2,446: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,042: / Line 2,464: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,057: / Line 2,482: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,072: / Line 2,500: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Reserves Employees
@@ Line 2,087: / Line 2,518: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Other Temporary Differences
@@ Line 2,102: / Line 2,536: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Other Temporary Differences
@@ Line 2,117: / Line 2,554: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Temporary Financial items
@@ Line 2,132: / Line 2,572: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Temporary Financial items
@@ Line 2,147: / Line 2,590: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Temporary differences
 |Temporary Financial items
 |Other Financial assets
 |N.a.
 |Standard
@@ Line 2,162: / Line 2,608: @@
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Reclassification Acounting or Tax
@@ Line 2,177: / Line 2,626: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Intangible and Tangible assets
@@ Line 2,192: / Line 2,644: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
@@ Line 2,207: / Line 2,662: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Employees
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
@@ Line 2,222: / Line 2,680: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Employees
@@ Line 2,237: / Line 2,698: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Non Deductible taxes
@@ Line 2,252: / Line 2,716: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Non Deductible taxes
@@ Line 2,267: / Line 2,734: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,282: / Line 2,752: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,297: / Line 2,770: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,312: / Line 2,788: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,327: / Line 2,806: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Other Permanent Differences
@@ Line 2,342: / Line 2,824: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
@@ Line 2,357: / Line 2,842: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
@@ Line 2,372: / Line 2,860: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
 |Standard
@@ Line 2,387: / Line 2,878: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
@@ Line 2,402: / Line 2,896: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
@@ Line 2,417: / Line 2,914: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
 |Standard
@@ Line 2,432: / Line 2,932: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Flow through entity transfer to parent
+|Gain or loss on shares disposal
 |N.a.
 |Standard
@@ Line 2,447: / Line 2,950: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|Net equity under Local GAAP
+|N.a.
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
@@ Line 2,462: / Line 2,968: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Anticipated taxation of dividends
+|Permanent differences
+|Permanent Financial items
+|Flow through entity transfer to parent
 |N.a.
 |Standard
@@ Line 2,477: / Line 2,986: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Net equity under local Gaap
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Local deferred tax recognition
+|Permanent differences
+|Permanent Financial items
+|Other Financial items
 |N.a.
 |Standard
@@ Line 2,492: / Line 3,004: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Income tax (current + deferred) in Local GAAP
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Deferred income tax
+|N.a.
-|Other deferred tax adjustments
+|Adjustments on income taxes
+|Income tax
+|Income tax
 |N.a.
 |Standard
@@ Line 2,507: / Line 3,022: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Current income tax
+|N.a.
-|Income tax contingencies (IAS 12/UTP)
+|Adjustments on income taxes
+|Deferred income tax
+|Level only deferred tax
 |N.a.
 |Standard
@@ Line 2,522: / Line 3,040: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Current income tax
+|N.a.
-|Other current tax adjustments
+|Adjustments on income taxes
+|Deferred income tax
+|Reclass of Tax in any (CIR, CVAE, Business Tax…)
 |N.a.
 |Standard
@@ Line 2,537: / Line 3,058: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
-|Adjustment
+|N.a.
-|Tax adjustments
+|Net equity under Local GAAP
-|Tax adjustments
+|N.a.
-|Tax adjustments
+|Adjustments on income taxes
+|Current income tax
+|Level Only Uncertain Tax Position
 |N.a.
 |Standard
@@ Line 2,552: / Line 3,076: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Net equity under local Gaap
+|Adjustments on income taxes
+|N.a.
+|Net equity under Local GAAP
 |N.a.
-|Net equity
+|Adjustments on income taxes
-|Net equity
+|Deferred income tax
-|Net equity
+|Cancellation of Reporting Deferred Tax
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income
+|Income tax (current + deferred) in Local  GAAP
-|Gross Taxable income
+|Income tax (current + deferred) in Local GAAP
-|Local Gaap IBT
+|Income tax (current + deferred) in Local GAAP
-|Income tax (current + deferred) in local books
+|Adjustments on income taxes
 |N.a.
-|CIT
+|Net equity under Local GAAP
-|CIT
+|N.a.
-|CIT
+|Adjustments on income taxes
+|Current income tax
+|Cancellation of Uncertain Tax Position in Reporting
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Local
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,593: / Line 3,126: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,608: / Line 3,144: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,623: / Line 3,162: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,638: / Line 3,180: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,653: / Line 3,198: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,668: / Line 3,216: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,683: / Line 3,234: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,698: / Line 3,252: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,713: / Line 3,270: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,728: / Line 3,288: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,743: / Line 3,306: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,758: / Line 3,324: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Temporary differences
+|N.a.
+|N.a.
+|N.a.
+|Temporary differences
 |Reserves Employees
 |Restructuring / contingencies
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,788: / Line 3,360: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,803: / Line 3,378: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,818: / Line 3,396: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,833: / Line 3,414: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 2,848: / Line 3,432: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
 |Temporary Financial items
 |Other Financial assets
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |x relevant deferred tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,878: / Line 3,468: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,893: / Line 3,486: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,938: / Line 3,540: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
+|N.a.
+|N.a.
+|Permanent differences
 |Non Deductible taxes
 |Pharmaceutical taxes
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,968: / Line 3,576: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,983: / Line 3,594: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 2,998: / Line 3,612: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 3,013: / Line 3,630: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 3,028: / Line 3,648: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 3,043: / Line 3,666: @@
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
 |N.a.
-|Permanent differences
+|N.a.
+|N.a.
+|N.a.
+|Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Flow through entity transfer to parent
+|Gain or loss on shares disposal
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Income transferred to/from the tax Group
+|Gross Taxable income
-|Income transferred to/from the tax Group
+|Temporary & permanent adjustments
-|Income transferred to/from the tax Group
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Other adjustment
+|Permanent differences
-|Other adjustment
+|Permanent Financial items
-|Income transferred to/from the tax Group
+|Flow through entity transfer to parent
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Change in tax losses
+|Gross Taxable income
-|Change in tax losses
+|Temporary & permanent adjustments
-|Change in tax losses
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Other adjustment
+|Permanent differences
-|Other adjustment
+|Permanent Financial items
-|Change in tax losses
+|Other Financial items
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Change in tax losses
+|Income transferred to/from the tax Group
-|Change in tax losses
+|Income transferred to/from the tax Group
-|Change in tax losses
+|N.a.
+|N.a.
 |N.a.
-|Checks and controls
-|Check 2
 |N.a.
+|Other adjustment
+|Other adjustment
+|Income transferred to/from the tax Group
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Change in tax losses
 |Change in tax losses
 |Change in tax losses
 |N.a.
-|Checks and controls
-|Check 3
 |N.a.
 |N.a.
-|Standard
-|Local To Tax
-|Base
 |N.a.
-|Positive
+|Other adjustment
-|-
+|Other adjustment
-|Net Taxable income
-|Change in tax losses
-|Change in tax losses
 |Change in tax losses
-|N.a.
-|Checks and controls
-|Check 4
-|N.a.
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y
@@ Line 3,257: / Line 3,904: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+1
@@ Line 3,272: / Line 3,922: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+2
@@ Line 3,287: / Line 3,940: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+3
@@ Line 3,302: / Line 3,958: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+4
@@ Line 3,317: / Line 3,976: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in Y+5
@@ Line 3,332: / Line 3,994: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Expiring in over Y+ 5
@@ Line 3,347: / Line 4,012: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Ordinary tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Ordinary tax losses
 |Unlimited
@@ Line 3,362: / Line 4,030: @@
 |x current tax rate
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses having expired unused
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses having expired unused
 |Expired
@@ Line 3,377: / Line 4,048: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses generated previous tax group
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses generated previous tax group
 |N.a.
@@ Line 3,392: / Line 4,066: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Net Taxable income
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
+|Unrecognition of DTA
 |N.a.
-|Checks and controls
-|Check 1
 |N.a.
+|Unrecognized DTA
+|Unrecognition of DTA on Tax losses and Tax credits
+|Unrecognition of DTA on Ordinary Tax losses
 |N.a.
 |Standard
@@ Line 3,407: / Line 4,084: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+1
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+2
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+3
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+4
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in Y+5
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Expiring in over Y+ 5
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Other tax losses
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Other tax losses
 |Unlimited
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |x current tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses having expired unused
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses having expired unused
 |Expired
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
 |Of which losses generated previous tax group
-|Use of tax losses
+|N.a.
-|Use of tax losses
+|N.a.
+|Tax losses and Tax credits
+|Tax losses to carry-forward
 |Of which losses generated previous tax group
 |N.a.
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
-|Use of tax losses
+|Tax losses to carry-forward
+|Unrecognition of DTA
 |N.a.
-|Checks and controls
-|Check 1
 |N.a.
+|Unrecognized DTA
+|Unrecognition of DTA on Tax losses and Tax credits
+|Unrecognition of DTA on Other Tax losses
 |N.a.
-|Reduced rate
+|Other rate
 |Tax losses and Tax credits
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y
 |Standard
@@ Line 3,587: / Line 4,300: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+1
 |Standard
@@ Line 3,602: / Line 4,318: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
-|N.a.
-|N.a.
-|N.a.
-|N.a.
 |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
@@ Line 3,617: / Line 4,336: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+3
 |Standard
@@ Line 3,632: / Line 4,354: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+4
 |Standard
@@ Line 3,647: / Line 4,372: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in Y+5
 |Standard
@@ Line 3,662: / Line 4,390: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Deferred Tax on Tax credits
 |N.a.
 |N.a.
-|N.a.
+|Tax losses and Tax credits
-|N.a.
-|Tax credits
-|Tax credits
 |Tax credits
+|Deferred Tax on Tax credits
 |Expiring in over Y+ 5
 |Standard
@@ Line 3,677: / Line 4,408: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
-|N.a.
-|N.a.
-|N.a.
-|N.a.
 |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
@@ Line 3,692: / Line 4,426: @@
 |N.a.
 |Positive
+|Allocated
 |-
 |Tax credits
+|Tax credits
+|Tax credits
+|Tax credits
+|Unrecognition of DTA
 |N.a.
 |N.a.
-|N.a.
+|Unrecognized DTA
-|N.a.
+|Unrecognition of DTA on Tax losses and Tax credits
-|Checks and controls
+|Unrecognition of DTA on Tax credits
-|Check 5
-|
 |N.a.
 |Standard
@@ Line 3,707: / Line 4,444: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Local Gaap IBT
+|Local GAAP Result before Tax
-|Taxable result at reduced rate (eg. IP Box regime)
+|Income before tax - Separate basket
+|N.a.
+|N.a.
 |N.a.
 |Net equity
@@ Line 3,717: / Line 4,457: @@
 |Net equity
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Local Gaap IBT
+|Temporary & permanent adjustments
-|Income tax (current + deferred) in local books
 |N.a.
-|CIT
-|CIT
-|CIT
 |N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
-|Base
 |N.a.
-|Positive
-|-
-|Net Taxable income - Reduced rate
-|Gross Taxable income
-|Adjustment
-|Adjustment
 |N.a.
 |Temporary differences
@@ Line 3,747: / Line 4,475: @@
 |Goodwill
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,762: / Line 4,493: @@
 |Patents / licenses
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,777: / Line 4,511: @@
 |Capitalized R&D
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,792: / Line 4,529: @@
 |Upfront & Milestone
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,807: / Line 4,547: @@
 |Other intangible temp. diff.
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,822: / Line 4,565: @@
 |Property Plant & equipments
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,837: / Line 4,583: @@
 |IFRS 16 - lease assets
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,852: / Line 4,601: @@
 |Inventory
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,867: / Line 4,619: @@
 |Foreign Exchange impact (Provision, Unrealized…)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,882: / Line 4,637: @@
 |Doubtful receivable allowances
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,897: / Line 4,655: @@
 |Pension
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,912: / Line 4,673: @@
 |LTI / Share based payments
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,927: / Line 4,691: @@
 |Restructuring / contingencies
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,942: / Line 4,709: @@
 |Other Employee expenses (Bonus, Commission, Vacation...)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,957: / Line 4,727: @@
 |Accrual items
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,972: / Line 4,745: @@
 |Other temporary differences
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 3,987: / Line 4,763: @@
 |Financial Interest (Thin-cap…) - temp.
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 4,002: / Line 4,781: @@
 |IFRS 16 - lease financial debts
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Temporary differences
@@ Line 4,017: / Line 4,799: @@
 |Other Financial assets
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
-|x current tax rate
+|x relevant deferred tax rate
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,032: / Line 4,817: @@
 |R&D Tax Credit (in COI, to reclass)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Intangible and Tangible assets
 |Non Deductible Goodwill Amortization
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
-|Share based payment - IFRS 2
+|LTI / Share based payment - IFRS 2
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,077: / Line 4,871: @@
 |Cars expenses (limitation of depreciation, tax, fuel…)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Employees
 |Meals and entertainment
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,107: / Line 4,907: @@
 |Pharmaceutical taxes
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,122: / Line 4,925: @@
 |Other taxes
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,137: / Line 4,943: @@
 |Tax incentives (Free Trade Zone, Subsidies…)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,152: / Line 4,961: @@
 |Sponsorship expenses
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,167: / Line 4,979: @@
 |Taxable result at reduced rate (eg. IP Box regime)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,182: / Line 4,997: @@
 |Fines_and_penalties
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
@@ Line 4,197: / Line 5,015: @@
 |Other permanent differences
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Dividends Received (100%)
+|Non deductible tax reserves
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
-|Permanent Financial items
+|Other Permanent Differences
-|Taxable portion of Dividends
+|Permanent Establishment/ Branch result
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non deductible financial interests - perm.
+|Dividends Received (100%)
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Impairment of shares
+|Taxable portion of Dividends
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Gain or loss on shares disposal
+|Non deductible financial interests - perm.
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Non taxable capital gains on participation shares
+|Impairment of shares
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Flow through entity transfer to parent
+|Gain or loss on shares disposal
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
 |Gross Taxable income
-|Adjustment
+|Temporary & permanent adjustments
-|Adjustment
+|N.a.
+|N.a.
+|N.a.
 |N.a.
 |Permanent differences
 |Permanent Financial items
-|Other Financial items
+|Non taxable capital gains on participation shares
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Income transferred to/from the tax Group
+|Gross Taxable income
-|Income transferred to/from the tax Group
+|Temporary & permanent adjustments
-|Income transferred to/from the tax Group
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Other adjustment
+|Permanent differences
-|Other adjustment
+|Permanent Financial items
-|Income transferred to/from the tax Group
+|Flow through entity transfer to parent
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Change in tax losses
+|Gross Taxable income
-|Change in tax losses
+|Temporary & permanent adjustments
-|Change in tax losses
+|N.a.
+|N.a.
+|N.a.
 |N.a.
-|Other adjustment
+|Permanent differences
-|Other adjustment
+|Permanent Financial items
-|Change in tax losses
+|Other Financial items
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Change in tax losses
+|Income transferred to/from the tax Group
-|Change in tax losses
+|Income transferred to/from the tax Group
-|Change in tax losses
+|N.a.
+|N.a.
 |N.a.
-|Checks and controls
-|Check 2
 |N.a.
+|Other adjustment
+|Other adjustment
+|Income transferred to/from the tax Group
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|Net Taxable income - Reduced rate
+|Net Taxable income - Other rate
-|Change in tax losses
 |Change in tax losses
 |Change in tax losses
 |N.a.
-|Checks and controls
-|Check 3
 |N.a.
 |N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
-|Base
 |N.a.
-|Positive
+|Other adjustment
-|-
+|Other adjustment
-|Net Taxable income - Reduced rate
-|Change in tax losses
-|Change in tax losses
 |Change in tax losses
 |N.a.
-|Checks and controls
+|Other rate
-|Check 4
+|Local to Tax - Other rate
-|N.a.
-|N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
 |Base
 |N.a.
 |Positive
+|Allocated
 |-
-|IDAT
+|Direct Deferred Tax Adjustments
-|IDAT2 - Depreciation of DTA Separate Level
+|Uncertain Tax Position Deferred Tax Adjustments
+|UTP2 - DT on UTP Separate Level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Uncertain Tax Position Deferred Tax Adjustments
-|IDAT2 - Depreciation of DTA Separate Level
+|UTP2 - DT on UTP Separate Level
 |N.a.
 |Standard
@@ Line 4,412: / Line 5,254: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|IDAT
+|Direct Deferred Tax Adjustments
-|IDAT1 - Depreciation of DTA Contribution Level
+|Uncertain Tax Position Deferred Tax Adjustments
+|UTP1 - DT on UTP Contribution Level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Uncertain Tax Position Deferred Tax Adjustments
-|IDAT1 - Depreciation of DTA Contribution Level
+|UTP1 - DT on UTP Contribution Level
 |N.a.
 |Standard
@@ Line 4,427: / Line 5,272: @@
 |N.a.
 |Negative
+|Allocated
 |-
-|IDAT
+|Direct Deferred Tax Adjustments
-|IDAT3 - Depreciation of DTA Reporting level
+|Uncertain Tax Position Deferred Tax Adjustments
+|UTP3 - DT on UTP DT Reporting level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Uncertain Tax Position Deferred Tax Adjustments
-|IDAT3 - Depreciation of DTA Reporting level
+|UTP3 - DT on UTP DT Reporting Level
 |N.a.
 |Standard
@@ Line 4,442: / Line 5,290: @@
 |N.a.
 |Positive
+|Allocated
 |-
-|IDAP
+|Direct Deferred Tax Adjustments
-|IDAP - Depreciation of NOL & tax credit carryforwards
+|Other deferred tax adjustments
+|ODT2 - Other DT Separate Level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Other deferred tax adjustments
-|IDAP - Depreciation of NOL & tax credit carryforwards
+|ODT2 - Other DT Separate Level
 |N.a.
 |Standard
-|Local To Tax
+|Reporting to Separate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|DTADJ
+|Direct Deferred Tax Adjustments
-|DTADJ - Other deferred tax adj.
+|Other deferred tax adjustments
+|ODT1 - Other DT Contribution Level
+|N.a.
 |N.a.
 |N.a.
 |N.a.
-|Unrecognized DTA
+|Direct Deferred Tax Adjustments
-|Unrecognized DTA
+|Other deferred tax adjustments
-|DTADJ - Other deferred tax adj.
+|ODT1 - Other DT Contribution Level
 |N.a.
 |Standard
-|Local To Tax
+|Separate to Contribution
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Direct Deferred Tax Adjustments
-|Current Tax Charge - Reduced rate
+|Other deferred tax adjustments
-|Effect of taxes not based on income
+|ODT3 - Other DT Reporting level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Direct Deferred Tax Adjustments
-|Effect of taxes not based on income
+|Other deferred tax adjustments
-|Effect of tax group
+|ODT3 - Other DT Reporting Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Local
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Direct Deferred Tax Adjustments
-|Current Tax Charge - Reduced rate
+|Other deferred tax adjustments
-|Effect of taxes not based on income
+|ODT4 - Other DT Local level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Direct Deferred Tax Adjustments
-|Effect of taxes not based on income
+|Other deferred tax adjustments
-|PE/ Branch taxation
+|ODT4 - Other DT Local Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Direct Deferred Tax Adjustments
-|Current Tax Charge - Reduced rate
+|Other deferred tax adjustments
-|Effect of taxes not based on income
+|ODT5 - Other DT Local level Other rate
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Direct Deferred Tax Adjustments
-|Effect of taxes not based on income
+|Other deferred tax adjustments
-|Prior year Adjustments
+|ODT5 - Other DT Local Level Other rate
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Other rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT2 - Depreciation of DTA Separate Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Other Current Tax items
+|IDAT2 - Depreciation of DTA Separate Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Separate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT1 - Depreciation of DTA Contribution Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Tax credits
+|IDAT1 - Depreciation of DTA Contribution Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Separate to Contribution
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT3 - Depreciation of DTA Reporting level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Income tax contingencies (IAS 12/UTP)
+|IDAT3 - Depreciation of DTA Reporting Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Local
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT4 - Depreciation of DTA Local level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA in package
-|Tax reassessment
+|IDAT4 - Depreciation of DTA Local Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA in package
-|Effect of taxes not based on income
+|IDAT5 - Depreciation of DTA Local level Other rate
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on royalties
 |N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
-|Tax
 |N.a.
-|Positive
+|Unrecognized DTA
-|-
+|Unrecognized DTA in package
-|Current Tax Charge
+|IDAT5 - Depreciation of DTA Local Level Other rate
-|Current Tax Charge - Reduced rate
-|Effect of taxes not based on income
 |N.a.
-|N.a.
+|Standard
-|Effect of taxes not based on income
+|Local to Tax - Other rate
-|Effect of taxes not based on income
-|Withholding taxes on interest
-|N.a.
-|Reduced rate
-|Local to Tax - Reduced rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA on NOLS
-|Effect of taxes not based on income
+|IDANOLS2 - Depreciation of NOLS Separate Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA on NOLS
-|Withholding taxes on received dividends
+|IDANOLS2 - Depreciation of NOLS Separate Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Reporting to Separate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Unrecognized DTA
-|Current Tax Charge - Reduced rate
+|Unrecognized DTA on NOLS
-|Effect of taxes not based on income
+|IDANOLS1 - Depreciation of NOLS Contribution Level
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Unrecognized DTA
-|Effect of taxes not based on income
+|Unrecognized DTA on NOLS
-|Withholding taxes - Other
+|IDANOLS1 - Depreciation of NOLS Contribution Level
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Separate to Contribution
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
-|Current Tax Charge
+|Imbedded control value
-|Current Tax Charge - Reduced rate
+|N.a.
-|Effect of taxes not based on income
+|N.a.
+|N.a.
 |N.a.
+|N.A
 |N.a.
-|Effect of taxes not based on income
+|Imbedded control value
-|Effect of taxes not based on income
+|Imbedded control value
-|Adjustment of current income tax from discontinued activities
+|Imbedded control value
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Separate to Contribution
 |Tax
 |N.a.
-|Positive
+|Negative
+|Allocated
 |-
-|Current Tax Charge
+|Not affected adjustments (to empty)
-|Current Tax Charge - Reduced rate
+|N.a.
-|Effect of taxes not based on income
+|N.a.
+|N.a.
 |N.a.
+|N.A
 |N.a.
-|Effect of taxes not based on income
+|Not affected
-|Effect of taxes not based on income
+|Not affected
-|Domestic Top up Tax (Pillar II)
+|Not affected
 |N.a.
-|Reduced rate
+|Standard
-|Local to Tax - Reduced rate
+|Separate to Contribution
 |Tax
 |N.a.
-|Positive
+|Negative
+|Not allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Irrecoverable Withholding_taxes
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|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 - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Other tax adjustments
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Other Current income tax items
+|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 - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Qualifying Domestic Minimum Top-up Tax
+|Permanent Establishment/ Branch taxation
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|French Patent Box - Taxed at reduced tax
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|Other Current income tax items
+|Other Current income tax items
+|Prior year Adjustments
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Income tax at reduced rate
+|Other Current Tax items
 |N.a.
-|Reduced rate
+|Other rate
-|Local to Tax - Reduced rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Reduced rate
+|Current Tax Charge - Other rate
-|Current Tax charge before taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Computed Current CIT
-|Computed Current CIT
-|Computed Current CIT
 |N.a.
-|Reduced rate
+|N.a.
-|Local to Tax - Reduced rate
+|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 - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Effect of tax group
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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 - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|PE/ Branch taxation
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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 - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Prior year Adjustments
+|Tax reassessment
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Other Current Tax items
+|Withholding taxes on royalties
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Tax credits
+|Withholding taxes on interest
 |N.a.
-|Standard
+|Other rate
-|Local To Tax
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Income tax contingencies (IAS 12/UTP)
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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 - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Tax reassessment
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|Other Current income tax items
+|Other Current income tax items
+|Withholding taxes - Other
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on royalties
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|Other Current income tax items
+|Other Current income tax items
+|Adjustment of current income tax from discontinued activities
+|N.a.
+|Other rate
+|Local to Tax - Other Rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on interest
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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 - Standard basket
+|Current Tax Charge - Other rate
-|Effect of taxes not based on income
+|Current Tax charge before Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
-|Effect of taxes not based on income
-|Withholding taxes on received dividends
 |N.a.
-|Standard
+|N.a.
-|Local To Tax
+|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 basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Withholding taxes - Other
+|Effect of tax group Income Tax
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Adjustment of current income tax from discontinued activities
+|Other Current income tax items
+|Other Current income tax items
+|Effect of tax group Tax Credit
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Effect of taxes not based on income
+|Other Current income tax items
-|Domestic Top up Tax (Pillar II)
+|Permanent Establishment/ Branch taxation
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Irrecoverable Withholding_taxes
+|Other Current income tax items
+|Other Current income tax items
+|Prior year Adjustments
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
+|N.a.
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|Other Current income tax items
-|Other tax adjustments
+|Other Current income tax items
+|Other Current Tax items
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Qualifying Domestic Minimum Top-up Tax
+|Other Current income tax items
+|Other Current income tax items
+|Tax computation adjustments
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|French Patent Box - Taxed at reduced tax
+|Other Current income tax items
+|Other Current income tax items
+|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
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Effect of taxes not based on income
+|Other Current income tax items
 |N.a.
 |N.a.
-|Effect of taxes not based on income
+|N.a.
-|Effect of taxes not based on income
+|N.a.
-|Income tax at reduced rate
+|Other Current income tax items
+|Other Current income tax items
+|Withholding taxes on royalties
 |N.a.
 |Standard
-|Local To Tax
+|Local to Tax - Standard rate
 |Tax
 |N.a.
 |Positive
+|Allocated
 |-
 |Current Tax Charge
-|Current Tax Charge - Standard basket
+|Current Tax Charge - Standard rate
-|Current Tax charge before taxes not based on income
+|Other Current income tax items
+|N.a.
+|N.a.
 |N.a.
 |N.a.
-|Computed Current CIT
+|Other Current income tax items
-|Computed Current CIT
+|Other Current income tax items
-|Computed Current CIT
+|Withholding taxes on interest
 |N.a.
 |Standard
-|Local To Tax
+|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
 |}

Tax accounting algorithm: Difference between revisions

Revision as of 10:13, 14 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

Tax proof elements computation

Alternative versions of the tax proof

Navigation menu

Search