2°: Overall capital gains or losses

The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies. The provisions of article 39 quindecies are applicable to the overall net long-term capital gain and loss. The…