The surface area tax is a non-deductible charge from the tax base for the calculation of other different taxes.

The higher charge in 2014 essentially resulted from a $4.1 million non tax-deductible charge to settle the contingent consideration related to the AGF Trust acquisition.

The higher charge in 2014 essentially resulted from a $4.1 million non tax-deductible charge to settle the contingent consideration related to the AGF Trust acquisition.

The higher charge in 2014 essentially results from a $4.1 million non tax-deductible charge recorded in the second quarter to settle the contingent consideration related to the AGF Trust acquisition.

This impairment to be booked in the 2016 consolidated financial statements to be published on 15 February 2017, amounts to 491 million euros, which will have a direct impact on net income Group share.

The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options.