---
title: "Tables 1, 2, and 3"
description: "Closely following OECD Guidance, Table 1 contains information on a jurisdictional level, Table 2 contains information on an entity level, and Table 3 contains the additional information entered in the Group Data Collection workspace."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/cbc-reporting/calculation-cbcr/tables-cbcr
language: en
last_updated: 2026-07-28
---
# Tables 1, 2, and 3

## Overview

Closely following **OECD Guidance**, **Table 1** contains information on a jurisdictional level, **Table 2** contains information on an entity level, and **Table 3** contains the additional information entered in the **Group Data Collection** workspace.

## Table 1

The **Table 1** workspace displays the country-by-country data on a jurisdictional level. Select one or more jurisdictions from the **Jurisdiction** drop-down list at the top of the workspace. Each selected jurisdiction then appears as its own column, displaying the aggregate values for all CEs in that jurisdiction, converted into the snapshot currency.

> **Note:** Table 1 displays the data of the snapshot selected in **Calculation | Home**. Select a snapshot there before you open **Table 1**.

In the below screenshot, the highlighted field displays the sum of the CbC-1.1 entries for all Swiss CEs converted into Euros:

![Table 1 workspace is displayed with a highlighted field that shows the sum of the CbC-1.1 entries for all Swiss CEs converted into Euros.](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/cbc-reporting/calculation-cbcr/tables-cbcr/_images/en/table-one.png)
'Table 1' workspace

A constituent entity only contributes to the country-by-country data when it is relevant for CbCR. To omit a CE, go to **Tax Administration | Units**, click the **pencil icon** next to the CE, and activate **Entity is not a Constituent Entity for CbCR purposes**. An omitted CE is excluded from the calculation, so its values do not appear in Table 1.

## Table 2

After first opening Table 2, you need to select one or more jurisdictions from the **Jurisdiction** drop-down list.

The workspace then displays the country-by-country data for all CEs that are resident for CbCR purposes in the selected jurisdictions, organized into three sections: **Financial Data** (CbC-1), **Main Business Activities** (CbC-2), and **Constituent Entity Information** (CbC-3). Notably, all values in this workspace are in the snapshot's currency.

![Table 2 workspace is displayed.](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/cbc-reporting/calculation-cbcr/tables-cbcr/_images/en/table-two.png)
'Table 2' workspace

## Table 3

Table 3 shows the additional information that has been entered in the **Group Data Collection** workspace. For each entry, the table lists the **Jurisdiction**, the **Reference**, the **Language of the Additional Information**, and the **Additional information** itself.

![Table 3 workspace is displayed.](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/cbc-reporting/calculation-cbcr/tables-cbcr/_images/en/table-three.png)
'Table 3' workspace

## Downloading Tables as Excel

After creating a snapshot, you can download **Table 1**, **Table 2**, and **Table 3** individually as Excel files. Each file contains all jurisdictions and entities for the selected snapshot and is suitable for independent checks and calculations.

To download a table, open the workspace for the table you want to export and click **Export to Excel**.