Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.

第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。

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Consolidated profit after taxes also decreased due to lower effective income tax rate.

由于较低的有效收入税率，税后的合并利润也下降了。

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Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in 2001.

鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。

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After completion, Pearson will report its 47% share of profit after tax from the joint venture as an associate in its consolidated income statement.

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For the quarter, the company posted consolidated net income of 3.44 trillion won, representing a 23-percent decrease year-on-year.

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The judge then "consolidated his income statement to the Spanish Treasury", and "the taxes applied" were deducted "from the gross sums received", they added.

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