# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Division 1.3: Profit (loss) before income tax

Extent: E+W+S+N.I.

In the fifth column of the template, the reporting MNE shall report the sum of the profit (loss) before income tax for all the Constituent Entities resident for tax purposes in the relevant tax jurisdiction. The profit (loss) before income tax shall include all extraordinary income and expense items.

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Source: https://www.legislation.gov.uk/eudr/2011/16/annex/III/section/III/division/C/division/1/division/1.3 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/annex-III/section-III/division-C/division-1/division-1.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.