Adózás előtti eredmény (profit before tax)
The company's result before corporate tax is deducted.
The second-to-last line of the income statement: it already includes the operating and the financial result, but not yet corporate tax.
It is the line usually confused with profit after tax. The difference between them is the tax, so profit before tax is always the larger — anyone comparing profit between two companies should check they are reading the same line at both.
Where you find it on Felho
The financial table publishes profit after tax — the line after the deduction.
Related pages
More terms
Source: Act C of 2000 on Accounting. This is information, not legal or tax advice.