Définition
The Profit or loss for the year measure net resources (after consideration of capital depreciation) staying in the company at the conclusion of the exercise: profit or loss. It corresponds, in the accounting sense, at the difference between products and loads of the exercise.
Profit or loss for the year (RNC) = Current result before tax ( GW),
+ Exceptional result (HI)
- Profit tax (HK)
- Participation of employees in fruits of the expansion (HJ).
Profit or loss for the year appears at once in the profit and loss account and in the balance sheet of the company, in stockholders own capital, preceded by a negative sign in case of deficit (sometimes the negative sign is replaced by brackets for questions of presentation).
Remarque
The net accounting result corresponds to items HN and DI of the Cerfa forms n°2052 and n°2051 respectively of the General Tax Directorate.