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"end_col_offset": 22, "end_lineno": 30, "lineno": 1, "name": "formula" }, "documentation": "\nRevenus non commerciaux individuels\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.services.min", "impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc.taux" ], "source_code": "def formula(individu, period, parameters):\n '''\n Revenus non commerciaux individuels\n '''\n mbnc_exon = individu('mbnc_exon', period)\n mbnc_impo = individu('mbnc_impo', period)\n abnc_exon = individu('abnc_exon', period)\n nbnc_exon = individu('nbnc_exon', period)\n abnc_impo = individu('abnc_impo', period)\n nbnc_impo = individu('nbnc_impo', period)\n abnc_defi = individu('abnc_defi', period)\n nbnc_defi = individu('nbnc_defi', period)\n specialbnc = parameters(period).impot_revenu.calcul_revenus_imposables.rpns.micro.specialbnc\n\n zbnc = (\n mbnc_exon + mbnc_impo\n + abnc_exon + nbnc_exon\n + abnc_impo + nbnc_impo\n - abnc_defi - nbnc_defi\n )\n\n cbnc = min_(\n mbnc_exon + mbnc_impo,\n max_(\n specialbnc.services.min,\n round_((mbnc_exon + mbnc_impo) * specialbnc.taux)\n )\n )\n\n return zbnc - cbnc\n", "start_line_number": 2702, "stop_line_number": 2732, "variables": [ "abnc_defi", "abnc_exon", "abnc_impo", "mbnc_exon", "mbnc_impo", "nbnc_defi", "nbnc_exon", "nbnc_impo" ] } }, "json_type": "number", "label": "Revenus non commerciaux individuels", "name": "rnc", "reference": { "0001-01-01": [ { "href": "http://www.impots.gouv.fr/portal/dgi/public/professionnels.impot?espId=2&pageId=prof_bnc&impot=BNC&sfid=50" } ] }, "start_line_number": 2695, "stop_line_number": 2732, "value_type": "float" }