Business income

Business income is different depending on whether the company is entered with full accounting obligations or limited accounting obligations.

Full accounting obligation

In Year-end closing - Information and tax - Financial statement you will find the annual accounts drawn up according to the layout of the Tax Agency's business specification for companies with full accounting obligations, and show the accounting result as well as the accounting balance (assets, debt and equity).

Accounting results are transferred to Year-end closing - Information and tax - Business income. Companies with participation determination do not have a calculation of deferred tax in the accounts, so that only temporary differences that affect payable tax are relevant for the company type.

Limited accounting duty

In Year-end closing - Information and tax - Financial statement you will find the annual accounts drawn up according to the layout of the Tax Agency's business specification for companies with limited accounting obligations, and shows the tax result as well as the tax balance (assets, debt and equity). Equity according to the tax accounts from the Tax Agency's specifications is not divided into taxable and untaxed equity, but these two types of equity are combined into equity.

Accounting results are transferred to Year-end closing - Information and tax - Business income.