Money available at sale (before exit tax) — T2 in Melun — SCI à l’IS · ID 01SCI ISTotal Distributable Ledger

Real sale proceeds before any tax — full derivation (sale price, agency fee, loan payoff costs, remaining loan balance) lives on its own page.

The company's savings account: it holds the rent kept, the interest earned, any cash you added (payments after the purchase) and the compte-courant cash effect. The company tax already paid is added back here because the whole tax is taken off once, in Part 3 — the interest is only what the account really earned after paying that tax. Full year-by-year ledger lives on its own page.

The company tax already paid, plus the tax on the sale gain, worked out on the IS at Exit page. The gain is taxed in the same brackets as the year's profit, only on what takes the company's pool above the highest level it had reached before (a loss carried forward is filled first).

Year 15: total company tax if you sell = tax already paid €0.00 + €6,141.00 (the tax on the sale gain) = €6,141.00.

The 3 Parts above, summed — the report's section 4 figure (its "If you sell" tab). This total then feeds Net Cash to Associates via the loan-repayment/exit-tax split — see the Net Cash to Associates page for that split.

Each amount in the worked lines is rounded to the cent, so a line can differ by €0.01.

Year 15: money available at sale = €71,307.20 + €0.00 − €6,141.00 = €65,166.20. The same from the real account (the tax already paid has already left it): €71,307.20 + €0.00 − €6,141.00 = €65,166.20.