Tax accounting algorithm

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Introduction

Context

Welcome to the OpenSource Tax accounting Algorithm with Tax Impact Computation wiki page! This platform serves as a comprehensive resource for understanding and implementing a pioneering open-source algorithm specifically designed to compute and prepare the tax proof and the deffered tax report.

Objectives

The objective of this algorithm is to perform tax accounting computations on a dataset from a company, produce the tax proof and/or the deferred tax report. This algorithm allows to run the computation on an arbitrary data structure through the use of labelling systems and gives back the result at the requested level of segmentation.

Feature Overview

The algorithm will present the following features:

  • Computation of the tax impact of the temporary differences, per flow;
  • Inclusion of Tax losses and tax credits in the computation, with detail;
  • Management of Core and Non-core analysis;
  • Variable number of Reconciliation steps with configurable origin of the reconciliation;
  • Central management of tax rates;
  • Availability of a distinct rate basked;
  • Compatibility with the Pillar 2 computation;
  • Generation of the Tax proof component;
  • Generation of the Deferred Tax Report.

General logic of the algorithm

The tax accounting algorithm is a simple tool that be used to compute elements of the tax reporting based on the data collected during the Tax accounting process.

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

Both GitHub and MediaWiki are amazing tools to manage collaborative work and track the progress and modifications that happen with time.

The detailed to-do list is presented Tax accounting algorithm development program.

Data structure

Structure overview

Algonomia API Framework

The Tax Accounting Algorithm uses Algonomia API Framework to receive input data and send output data for the computations. In the following sections, it is assumed that data has been transferred to the Tax Accounting Algorithm using this framework.

Input

The input data follows the usual division required by the Algonomia API Framework : Data, Rules, Other.

Data

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

Input Data Points
Role Label Definition Typing Multiplicity behavior Mandatory
Matching DTX Entity segmentation Allows to define the segmentation of the data input that corresponds to the base aggregation level for the entity involved in the Tax accounting computation Couple (String; Integer) Several Values can be defined as "DTX Entity segmentation", but the Integer has to be unique among the set Yes
Data segmentation DTX Level 1 Enum : from the list of available DTX referencing tree levels Forbidden Yes
Data segmentation DTX Level 2 Enum : from the list of available DTX referencing tree levels Forbidden Yes
Data segmentation DTX Level 3 Enum : from the list of available DTX referencing tree levels Forbidden Yes
Data segmentation DTX Level 4 Enum : from the list of available DTX referencing tree levels Forbidden Yes
Data segmentation DTX Level 5 Enum : from the list of available DTX referencing tree levels Forbidden Yes
Data segmentation DTX Free Account segmentation Arbitrary segmentation level to preserve Couple (String; Integer) Several Values can be defined as "DTX Free Account segmentation", but the Integer has to be unique among the set No
Data segmentation Type of difference Enum : from the list of available "Type of differences" Forbidden Yes
Data segmentation Primary account Enum : from the list of available "Primary account" for the selected "Type of differences" Forbidden Yes
Data segmentation Sub-account Enum : from the list of available "Sub-account" for the selected "Primary accounts" Forbidden Yes
Data segmentation Nature Enum : Base; Tax Forbidden Yes
Data segmentation Step Enum : Reporting to Separate; Separate to Contribution; Reporting to Local; Local To Tax; Tax losses and Tax credits; Local to Tax - Separate Basket Forbidden Yes
Data segmentation Sign Enum : Positive; Negative Forbidden Yes
Data segmentation Expiration Enum : Expiring in Y+0->5 (6 items); Expiring in over Y+ 5; Unlimited; Expired; N.a. Forbidden No
Data segmentation Basket Enum : Standard; Separate Forbidden Yes
Data segmentation Tax rate multiplication Enum: deferred rate; current rate Forbidden Yes
Flows Prior year Income 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 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 FYN-1 Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Change in opening Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Income input - core Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Income input - non core Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Change in tax rate P&L (only for tax) Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Change in scope Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows OCI Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Change in tax rate OCI (only for tax) Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Total OCI (only for tax) Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Reclass and Other Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows CTA Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Flows Closing Couple (Decimal;ISO 3 Currency Code) If multiple defined, are aggregated for computation No, if absent and required by computation, assumed to be 0
Manual Tax rates Opening Tax Rate percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping No, if required but absent, computation is aborted
Manual Tax rates Annual Tax Rate percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping No, if required but absent, computation is aborted
Manual Tax rates Closing Tax Rate percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping No, if required but absent, computation is aborted
Complete data structure
Level 1 Level 2 Level 3 Level 4 Level 5 Type of differences Primary account Sub-account Expiration Basket Step Nature Tax rate multiplication Sign
Net equity under group gaap Net equity under separate gaap Net equity from financial reporting N.a. N.a. Net equity Net equity Net equity N.a. Standard Reporting to Separate Base N.a. Negative
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Intangible assets Goodwill N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Intangible assets Patents / licenses N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Intangible assets Capitalized R&D N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Intangible assets Upfront & Milestone N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Intangible assets Other intangible temp. diff. N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Tangible assets Property Plant & equipments N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Tangible assets IFRS 16 - lease assets N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Working capital Inventory N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Working capital Foreign Exchange impact (Provision, Unrealized…) N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Working capital Doubtful receivable allowances N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Reserves Employees Pension N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Reserves Employees LTI / Share based payments N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Reserves Employees Restructuring / contingencies N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Reserves Employees Other Employee expenses (Bonus, Commission, Vacation...) N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Other Temporary Differences Accrual items N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Other Temporary Differences Other temporary differences N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Temporary Financial items Financial Interest (Thin-cap…) - temp. N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Temporary Financial items IFRS 16 - lease financial debts N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Temporary differences Temporary Financial items Other Financial assets N.a. Standard Reporting to Separate Base x relevant deferred tax rate Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Reclassification Acounting or Tax R&D Tax Credit (in COI, to reclass) N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Intangible and Tangible assets Non Deductible Goodwill Amortization N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Employees Share based payment - IFRS 2 N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Employees Cars expenses (limitation of depreciation, tax, fuel…) N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Employees Meals and entertainment N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Non Deductible taxes Pharmaceutical taxes N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Non Deductible taxes Other taxes N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Other Permanent Differences Tax incentives (Free Trade Zone, Subsidies…) N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Other Permanent Differences Sponsorship expenses N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Other Permanent Differences Taxable result at reduced rate (eg. IP Box regime) N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Other Permanent Differences Fines_and_penalties N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Other Permanent Differences Other permanent differences N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Dividends Received (100%) N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Taxable portion of Dividends N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Non deductible financial interests - perm. N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Impairment of shares N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Gain or loss on shares disposal N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Non taxable capital gains on participation shares N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Flow through entity transfer to parent N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Permanent differences Permanent Financial items Other Financial items N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Tax adjustments Deferred income tax Anticipated taxation of dividends N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Tax adjustments Deferred income tax Local deferred tax recognition N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Tax adjustments Deferred income tax Other deferred tax adjustments N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Tax adjustments Current income tax Income tax contingencies (IAS 12/UTP) N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Tax adjustments Current income tax Other current tax adjustments N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap Adjustment N.a. N.a. Tax adjustments Tax adjustments Tax adjustments N.a. Standard Reporting to Separate Base N.a. Negatif
Net equity under group gaap Net equity under separate gaap N.a. N.a. N.a. Net equity Net equity Net equity N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Intangible assets Goodwill N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Intangible assets Patents / licenses N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Intangible assets Capitalized R&D N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Intangible assets Upfront & Milestone N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Intangible assets Other intangible temp. diff. N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Tangible assets Property Plant & equipments N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Tangible assets IFRS 16 - lease assets N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Working capital Inventory N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Working capital Foreign Exchange impact (Provision, Unrealized…) N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Working capital Doubtful receivable allowances N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Reserves Employees Pension N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Reserves Employees LTI / Share based payments N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Reserves Employees Restructuring / contingencies N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Reserves Employees Other Employee expenses (Bonus, Commission, Vacation...) N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Other Temporary Differences Accrual items N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Other Temporary Differences Other temporary differences N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Temporary Financial items Financial Interest (Thin-cap…) - temp. N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Temporary Financial items IFRS 16 - lease financial debts N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Temporary differences Temporary Financial items Other Financial assets N.a. Standard Separate to Contribution Base x relevant deferred tax rate Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Reclassification Acounting or Tax R&D Tax Credit (in COI, to reclass) N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Intangible and Tangible assets Non Deductible Goodwill Amortization N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Employees Share based payment - IFRS 2 N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Employees Cars expenses (limitation of depreciation, tax, fuel…) N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Employees Meals and entertainment N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Non Deductible taxes Pharmaceutical taxes N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Non Deductible taxes Other taxes N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Other Permanent Differences Tax incentives (Free Trade Zone, Subsidies…) N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Other Permanent Differences Sponsorship expenses N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Other Permanent Differences Taxable result at reduced rate (eg. IP Box regime) N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Other Permanent Differences Fines_and_penalties N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Other Permanent Differences Other permanent differences N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Dividends Received (100%) N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Taxable portion of Dividends N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Non deductible financial interests - perm. N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Impairment of shares N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Gain or loss on shares disposal N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Non taxable capital gains on participation shares N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Flow through entity transfer to parent N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Permanent differences Permanent Financial items Other Financial items N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Tax adjustments Deferred income tax Anticipated taxation of dividends N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Tax adjustments Deferred income tax Local deferred tax recognition N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Tax adjustments Deferred income tax Other deferred tax adjustments N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Tax adjustments Current income tax Income tax contingencies (IAS 12/UTP) N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Tax adjustments Current income tax Other current tax adjustments N.a. Standard Separate to Contribution Base N.a. Negative
Net equity under group gaap Adjustment N.a. N.a. N.a. Tax adjustments Tax adjustments Tax adjustments N.a. Standard Separate to Contribution Base N.a. Negative
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Net equity from financial reporting Net equity Net equity Net equity N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Intangible assets Goodwill N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Intangible assets Patents / licenses N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Intangible assets Capitalized R&D N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Intangible assets Upfront & Milestone N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Intangible assets Other intangible temp. diff. N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Tangible assets Property Plant & equipments N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Tangible assets IFRS 16 - lease assets N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Working capital Inventory N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Working capital Foreign Exchange impact (Provision, Unrealized…) N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Working capital Doubtful receivable allowances N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Reserves Employees Pension N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Reserves Employees LTI / Share based payments N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Reserves Employees Restructuring / contingencies N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Reserves Employees Other Employee expenses (Bonus, Commission, Vacation...) N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Other Temporary Differences Accrual items N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Other Temporary Differences Other temporary differences N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Temporary Financial items Financial Interest (Thin-cap…) - temp. N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Temporary Financial items IFRS 16 - lease financial debts N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Temporary differences Temporary Financial items Other Financial assets N.a. Standard Reporting to Local Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Reclassification Acounting or Tax R&D Tax Credit (in COI, to reclass) N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Intangible and Tangible assets Non Deductible Goodwill Amortization N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Employees Share based payment - IFRS 2 N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Employees Cars expenses (limitation of depreciation, tax, fuel…) N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Employees Meals and entertainment N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Non Deductible taxes Pharmaceutical taxes N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Non Deductible taxes Other taxes N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Other Permanent Differences Tax incentives (Free Trade Zone, Subsidies…) N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Other Permanent Differences Sponsorship expenses N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Other Permanent Differences Taxable result at reduced rate (eg. IP Box regime) N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Other Permanent Differences Fines_and_penalties N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Other Permanent Differences Other permanent differences N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Dividends Received (100%) N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Taxable portion of Dividends N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Non deductible financial interests - perm. N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Impairment of shares N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Gain or loss on shares disposal N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Non taxable capital gains on participation shares N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Flow through entity transfer to parent N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Permanent differences Permanent Financial items Other Financial items N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Tax adjustments Deferred income tax Anticipated taxation of dividends N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Tax adjustments Deferred income tax Local deferred tax recognition N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Tax adjustments Deferred income tax Other deferred tax adjustments N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Tax adjustments Current income tax Income tax contingencies (IAS 12/UTP) N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Tax adjustments Current income tax Other current tax adjustments N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap Adjustment Tax adjustments Tax adjustments Tax adjustments N.a. Standard Reporting to Local Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Net equity under local Gaap N.a. Net equity Net equity Net equity N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Local Gaap IBT Income tax (current + deferred) in local books N.a. CIT CIT CIT N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Goodwill N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Patents / licenses N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Capitalized R&D N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Upfront & Milestone N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Other intangible temp. diff. N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Tangible assets Property Plant & equipments N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Tangible assets IFRS 16 - lease assets N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Working capital Inventory N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Working capital Foreign Exchange impact (Provision, Unrealized…) N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Working capital Doubtful receivable allowances N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees Pension N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees LTI / Share based payments N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees Restructuring / contingencies N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees Other Employee expenses (Bonus, Commission, Vacation...) N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Other Temporary Differences Accrual items N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Other Temporary Differences Other temporary differences N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Temporary Financial items Financial Interest (Thin-cap…) - temp. N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Temporary Financial items IFRS 16 - lease financial debts N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Temporary differences Temporary Financial items Other Financial assets N.a. Standard Local To Tax Base x relevant deferred tax rate Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Reclassification Acounting or Tax R&D Tax Credit (in COI, to reclass) N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Intangible and Tangible assets Non Deductible Goodwill Amortization N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Employees Share based payment - IFRS 2 N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Employees Cars expenses (limitation of depreciation, tax, fuel…) N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Employees Meals and entertainment N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Non Deductible taxes Pharmaceutical taxes N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Non Deductible taxes Other taxes N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Tax incentives (Free Trade Zone, Subsidies…) N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Sponsorship expenses N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Taxable result at reduced rate (eg. IP Box regime) N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Fines_and_penalties N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Other permanent differences N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Dividends Received (100%) N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Taxable portion of Dividends N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Non deductible financial interests - perm. N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Impairment of shares N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Gain or loss on shares disposal N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Non taxable capital gains on participation shares N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Flow through entity transfer to parent N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Other Financial items N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Income transferred to/from the tax Group Income transferred to/from the tax Group Income transferred to/from the tax Group N.a. Other adjustment Other adjustment Income transferred to/from the tax Group N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Change in tax losses Change in tax losses Change in tax losses N.a. Other adjustment Other adjustment Change in tax losses N.a. Standard Local To Tax Base N.a. Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+1 Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+2 Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+3 Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+4 Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+5 Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in over Y+ 5 Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Ordinary tax losses Use of tax losses Use of tax losses Ordinary tax losses Unlimited Standard Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Of which losses having expired unused Use of tax losses Use of tax losses Of which losses having expired unused Expired Standard Tax losses and Tax credits Base N.a. Positive
Net Taxable income Use of tax losses Use of tax losses Use of tax losses Of which losses generated previous tax group Use of tax losses Use of tax losses Of which losses generated previous tax group N.a. Standard Tax losses and Tax credits Base N.a. Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+1 Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+2 Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+3 Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+4 Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in Y+5 Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Expiring in over Y+ 5 Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Other tax losses Use of tax losses Use of tax losses Ordinary tax losses Unlimited Separate Tax losses and Tax credits Base x current tax rate Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Of which losses having expired unused Use of tax losses Use of tax losses Of which losses having expired unused Expired Separate Tax losses and Tax credits Base N.a. Positive
Net Taxable income - Separate basket Use of tax losses Use of tax losses Use of tax losses Of which losses generated previous tax group Use of tax losses Use of tax losses Of which losses generated previous tax group N.a. Separate Tax losses and Tax credits Base N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in Y Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in Y+1 Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in Y+2 Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in Y+3 Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in Y+4 Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in Y+5 Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Expiring in over Y+ 5 Standard Tax losses and Tax credits Tax N.a. Positive
Tax credits N.a. N.a. N.a. N.a. Tax credits Tax credits Tax credits Unlimited Standard Tax losses and Tax credits Tax N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Local Gaap IBT Taxable result at reduced rate (eg. IP Box regime) N.a. Net equity Net equity Net equity N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Local Gaap IBT Income tax (current + deferred) in local books N.a. CIT CIT CIT N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Goodwill N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Patents / licenses N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Capitalized R&D N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Upfront & Milestone N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Intangible assets Other intangible temp. diff. N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Tangible assets Property Plant & equipments N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Tangible assets IFRS 16 - lease assets N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Working capital Inventory N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Working capital Foreign Exchange impact (Provision, Unrealized…) N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Working capital Doubtful receivable allowances N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees Pension N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees LTI / Share based payments N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees Restructuring / contingencies N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Reserves Employees Other Employee expenses (Bonus, Commission, Vacation...) N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Other Temporary Differences Accrual items N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Other Temporary Differences Other temporary differences N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Temporary Financial items Financial Interest (Thin-cap…) - temp. N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Temporary Financial items IFRS 16 - lease financial debts N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Temporary differences Temporary Financial items Other Financial assets N.a. Separate Local to Tax - Separate Basket Base x relevant deferred tax rate Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Reclassification Acounting or Tax R&D Tax Credit (in COI, to reclass) N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Intangible and Tangible assets Non Deductible Goodwill Amortization N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Employees Share based payment - IFRS 2 N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Employees Cars expenses (limitation of depreciation, tax, fuel…) N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Employees Meals and entertainment N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Non Deductible taxes Pharmaceutical taxes N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Non Deductible taxes Other taxes N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Tax incentives (Free Trade Zone, Subsidies…) N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Sponsorship expenses N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Taxable result at reduced rate (eg. IP Box regime) N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Fines_and_penalties N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Other Permanent Differences Other permanent differences N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Dividends Received (100%) N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Taxable portion of Dividends N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Non deductible financial interests - perm. N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Impairment of shares N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Gain or loss on shares disposal N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Non taxable capital gains on participation shares N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Flow through entity transfer to parent N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Gross Taxable income Adjustment Adjustment N.a. Permanent differences Permanent Financial items Other Financial items N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Income transferred to/from the tax Group Income transferred to/from the tax Group Income transferred to/from the tax Group N.a. Other adjustment Other adjustment Income transferred to/from the tax Group N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
Net Taxable income - Separate basket Change in tax losses Change in tax losses Change in tax losses N.a. Other adjustment Other adjustment Change in tax losses N.a. Separate Local to Tax - Separate Basket Base N.a. Positive
IDAT IDAT2 - Depreciation of DTA Separate Level N.a. N.a. N.a. Unrecognized DTA Unrecognized DTA IDAT2 - Depreciation of DTA Separate Level N.a. Standard Reporting to Separate Tax N.a. Negative
IDAT IDAT1 - Depreciation of DTA Contribution Level N.a. N.a. N.a. Unrecognized DTA Unrecognized DTA IDAT1 - Depreciation of DTA Contribution Level N.a. Standard Separate to Contribution Tax N.a. Negative
IDAT IDAT3 - Depreciation of DTA Reporting level N.a. N.a. N.a. Unrecognized DTA Unrecognized DTA IDAT3 - Depreciation of DTA Reporting level N.a. Standard Reporting to Local Tax N.a. Positive
IDAP IDAP - Depreciation of NOL & tax credit carryforwards N.a. N.a. N.a. Unrecognized DTA Unrecognized DTA IDAP - Depreciation of NOL & tax credit carryforwards N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Effect of tax group N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income PE/ Branch taxation N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Prior year Adjustments N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Other Current Tax items N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Tax credits N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Income tax contingencies (IAS 12/UTP) N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Tax reassessment N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes on royalties N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes on interest N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes on received dividends N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes - Other N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Adjustment of current income tax from discontinued activities N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Domestic Top up Tax (Pillar II) N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Irrecoverable Withholding_taxes N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Other tax adjustments N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Qualifying Domestic Minimum Top-up Tax N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income French Patent Box - Taxed at reduced tax N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Income tax at reduced rate N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Separate basket Current Tax charge before taxes not based on income N.a. N.a. Computed Current CIT Computed Current CIT Computed Current CIT N.a. Separate Local to Tax - Separate Basket Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Effect of tax group N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income PE/ Branch taxation N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Prior year Adjustments N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Other Current Tax items N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Tax credits N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Income tax contingencies (IAS 12/UTP) N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Tax reassessment N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes on royalties N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes on interest N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes on received dividends N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Withholding taxes - Other N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Adjustment of current income tax from discontinued activities N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Domestic Top up Tax (Pillar II) N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Irrecoverable Withholding_taxes N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Other tax adjustments N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Qualifying Domestic Minimum Top-up Tax N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income French Patent Box - Taxed at reduced tax N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Effect of taxes not based on income N.a. N.a. Effect of taxes not based on income Effect of taxes not based on income Income tax at reduced rate N.a. Standard Local To Tax Tax N.a. Positive
Current Tax Charge Current Tax Charge - Standard basket Current Tax charge before taxes not based on income N.a. N.a. Computed Current CIT Computed Current CIT Computed Current CIT N.a. Standard Local To Tax Tax N.a. Positive

Rules

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

Input Rules data points
Role Label Definition Typing Multiplicity behavior Mandatory
Matching DTX Rule segmentation Allows to define the segmentation level of the Rule component to be retrieved Couple (String; Integer) Several Values can be defined as "ATP Rule segmentation", but the Integer has to be unique among the set Yes
National taxation DTX Consolidation Tax Rate Input of the group's consolidation tax rate percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Deferred Standard CIT rate - Opening Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Opening flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Deferred Standard CIT rate - Current Year Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Current year flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Deferred Standard CIT rate - Closing Input of the applicable national tax rate affecting the entity's deferred tax computation, for the Closing year flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Current Standard CIT rate - Opening Input of the applicable national tax rate affecting the entity's local tax computation, for the Opening flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Current Standard CIT rate - Current Year Input of the applicable national tax rate affecting the entity's local tax computation, for the Current year flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Current Standard CIT rate - Closing Input of the applicable national tax rate affecting the entity's local tax computation, for the Closing year flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Current Separate CIT rate - Opening Input of the applicable separate tax rate affecting the entity's local tax computation, for the Opening flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Current Separate CIT rate - Current Year Input of the applicable separate tax rate affecting the entity's local tax computation, for the Current year flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes
National taxation DTX Current Separate CIT rate - Closing Input of the applicable separate tax rate affecting the entity's local tax computation, for the Closing year flows percentage Only one value is acceptable for a given segment of the analysis, see Rule mapping Yes

Other

Output

Tax computations
Role Label Definition 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
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 separate 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 - Separate Basket
    • 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 - Separate basket :
    • 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 Separate.

Finally the Output values of Step 1.1. or multiplied 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 - Separate basket :
    • Prior Year Income
    • Final Tax Return
    • Income input core
    • Income input non core

Additionnaly for the Step 3 computation an alternate value of the Current Tax charge - Separate Basket is computed at the standard rate (creating an additional value in the dimension "Separate at standard rate", by filtering the "Separate lines as previously" and multiplying them by the standard rate.

  • Current Tax charge - Separate basket at standard 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:

Control 1 : 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 Separate Basket 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

Coherence checks

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

  • Check 1 : Link between sign of "Gross Taxable Income" and "Change in Tax Losses"
  • Check 2 : Link between sign of "Net Taxable Income" and "Use of tax losses" Income flow
  • Check 3 : Link between Change of Tax Losses Income flow of Use of tax losses and expiration
  • Check 4 : Link between "Effect of taxes not based on income" Tax credits and Income flow of tax credits

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 equity Net equity sum of Income and True-Up P&L for :If Step="Separate to Group" ticked then => Sum of lines with level 1 = Net equity under group gaap

If Step="Reporting to Separate" ticked then => Sum of lines with level 2 = Net equity under separate gaap If Step="Local to Tax" => Sum of lines with level 4 = Net equity under local gaap Else 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 - 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 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 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
  • Reference rate = Local => Current Annual Tax rate x PBT
 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") 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") Tax proof value/ IBT tax proof value with similar hypothesis Tax proof Value / Total PBT value of the group
Tax proof elements Separate Basket Current Difference between the sum of Total Income and True-up P&L of Tax proof value/ IBT tax proof value with similar hypothesis Tax proof Value / Total PBT value of the group
Tax proof elements Separate Basket 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
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) 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 Effect of change in tax rate Effect of change in tax rate Sum of "Change in Tax Rate P&L" flows 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) 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
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