Profit or loss for the year

Profit or loss for the year

 

 

Profit or loss for the year

 

Meaning of Profit or loss for the year

The Profit or loss for the year (post HN and DI respectively on matters DGI n°2052 and n°2051) measure net resources (after consideration of capital depreciation) staying in the company at the conclusion of the exercise: profit or loss. It corresponds, in the accounting sense, at the difference between products and loads of the exercise. Profit or loss for the year (RNC) = Current result before tax ( GW) + Exceptional result (HI) - Profit tax ( HK) - Participation of employees in fruits of the expansion ( HJ). Profit or loss for the year appears at once · in the profit and loss account · and in the balance sheet of the company, in stockholders' own capital, preceded by a negative sign in case of deficit (sometimes the negative sign is replaced by brackets for questions of presentation).

 

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Profit or loss for the year

 

Profit or loss for the year

 

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Profit or loss for the year

 

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Profit or loss for the year