Module 18 min883 wordsFree — no account
Why a company has two results
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOFiP — Industrial and commercial profits, tax base: extra-accounting adjustments, the distinction between add-backs and deductions, schedules 2058-A (cerfa 10951) and 2033-B (cerfa 10957) (BOI-BIC-BASE-30, version of 3 February 2016) — verified on September 8, 2026
- Légifrance — French Tax Code, article 209: taxable profits determined by taking account only of profits made in businesses operated in France, version in force from 31 December 2023 — verified on September 8, 2026
Contents linked from this module
- Schedule 2058-A of the tax return package
The form where add-backs and deductions are listed one by one, and from which the taxable result subject to tax emerges.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.