So when you close the account of year X, you write a benefit (or loss) in ""Résultat de l'exercice [bénéfice ou perte]" date at 31-12-X. But when your company holds its general assembly, it will decide what to do with this money. Either report it back for re-use in year X+1, or distribute it to the shareholders, or put it in a (legal) reserve. This decision is then transcribed in the the accounting at the date of the general assembly (which is in year X+1). The money is moved out of 12X (Résultat) into either 11X (Report), 106 (Réserves), 457 (Associés - Dividendes à payer). And it is this move which is polluting the income statement.
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|2018-01-23 13:53:26||rhertzog||set||recipients: + ced, reviewbot|
|2018-01-23 13:53:26||rhertzog||link||issue7070 messages|
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