Part A (CTBA998 - SIGACTB)

Part A of LALUR must contain (IN SRF nr. 28/78):

=> Adjustment entries of net profit of the period, which must be made clearly, indicating the account or sub-account in which values were registered for the commercial accounting (as well as book and date in which those entries were made), or values through which the addition or exclusion was calculated, when the adjustment does not have a corresponding record in the commercial accounting.

Note:

The entry that was made improperly will be reversed by means of a subtractive entry in the very same column in which the entry was made, with the value in parentheses, so that the sum of columns Additions and Exclusions matches the total registered in items of Additions and Exclusions + Compensations of the taxable income statement.

After the last adjustment entry of the period's net profit, necessarily on the final date of such period (either quarterly or annually), the taxable income statement shall be transcribed including:

a) the net profit or loss containing in the commercial accounting, calculated in the period of incidence.

b) additions to the net profit described item by item, values grouped according to their type, and the sum of additions.

b) exclusions from the net profit described item by item, values grouped according to their type, and the sum of exclusions.

d) subtotal, obtained by algebraic sum of net profit or loss of the period with additions and exclusions.

e) compensations being confirmed in the period and whose sum cannot exceed thirty percent (30%) of the positive value of item 2.d.

f) taxable income of the period, or losses of the period to be compensated in subsequent periods.