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6.1. Main Rules Governing the Determination of Taxable Income

Taxable income is determined by adjusting the accounting / financial income for non-tax deductions, exemptions, etc. Taxable income is computed on the basis of financial statements prepared according to the Chart of Account or the Plan Comptable Géneral (PCG 2005), which is in line with the International Financial Reporting Standards (IFRS’ 2003 version) and International Accounting Standards.