Concept variable
Correction income
| Norwegian (bokmål) | |
| Name | Correction income |
|---|---|
| Definition | Correction income is the portion of untaxed equity the company has paid or set aside for such distributions. The tax rate that applies to correction income is the one that applies to ordinary income. |
| Valid from | 1994-01-01 |
| Valid to | |
| Owner | 970 - Division for accounting statistics |
| Statistical unit | Enterprise |
| Subject | 10.02 - Business taxes |
| Reference | http://www.ssb.no/emner/10/02/nos_skatt/nos_d294/nos_d294.pdf |