For companies: the profit of the financial year plus any depreciation in the broad sense.
In balance terms: 9904 + 630 ± 631/4 ± 635/8.
Gives an idea of the company's financial independence.
Amounts in euro.
For banks: the net banking product less the general administrative expenses, taxes and operating, other and exceptional results.
In the profit-and-loss account, the result of the following calculation:
(I-II+III+IV-V+VI)-VII+XIV-XV+XVII-XVIII-XXA
Amounts in euro.