This +60 basis points increase compared to 2018 was notably due to the non-deductibility of the capital loss on the disposal of the Fujian Shenyuan units.
All the less so as the company made a gain of EUR 774000 on the sale.
All the less so as the company made a gain of EUR [0-1 million] on the sale.
capital gain on the sale of securities
boxes 1107 / 1108 (row B.1): capital gains (or capital losses) on the disposal of a shareholding held for fewer than 6 months.
On the other hand, the general rule is that a disposal of company assets generates a company-level taxable gain or loss.
Amortization — Undistributed (9 50) and Net Gain or Loss on Disposal — Undistributed (9 51)
I am going to simplify it roughly: remember that the surplus-value roughly corresponds to the following calculation: transfer price – purchase price – possible depreciation.
boxes 1105 / 1106 (row B.1): capital gains (or capital losses) on the disposal of a shareholding held for fewer than 6 months (regardless of the percentage shareholding).
Know that you will get a more beneficial capital gain if you sell your property after at least 2 years of ownership, which is called "capital gain on disposal".
First-quarter results also included the loss on disposal of a 0.8% stake in Intesa Sanpaolo, which was completed at the end of February according to the agreement.
The French authorities pointed out that the exemption from transfer capital gains tax was not automatic.
realised loss on investments, representing loss on the disposal of investments
The recurring net profit Group share in 2019 excluded the after-tax loss on the Fujian Shenyuan divestment.
The disposal will not have a material impact at Group level, either in terms of net result from discontinued operations (a non-significant capital loss) or cash flow (proceeds from disposal).
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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