How Is the Operating Net Income Before Taxes Calculated

question 12

Multiple Choice

How is the operating net income before taxes calculated?

• A) Net operating income before taxes = EBITDA +/- Shares of profits (losses)from joint ventures + Financial income - Financial expenses
• B) Net operating income before taxes = Value added +/- Shares of profits (losses)from joint ventures + Financial income - Financial expenses
• C) Net operating income before taxes = Commercial margin +/- Shares of profits (losses)from joint ventures + Financial income - Financial expenses
• D) Net operating income before taxes = Operating profit +/- Shares of profits (losses)from joint ventures + Financial income - Financial expenses

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