Profit before tax
The result for the year before tax on the result is deducted.
This takes the result of the trading, adds financial income — interest, dividends received, exchange gains — and subtracts financial charges.
The Luxembourg form has no line for it either. It publishes “profit or loss after taxation” and then the result for the year. Overit therefore adds the tax back, and shows the figure only where both of the amounts it needs were published.
Where this figure comes from
Calculated by Overit from the filed profit after taxation and tax on profit or loss.