---
title: "Overview Results"
description: "The Overview Results workspace summarizes the results of the calculations in five tabs: Safe Harbour Applicability, Top-Up Tax Liability, GloBE Income Indicators, Adjusted Covered Taxes Indicators, and ETR Indicators."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/pillar-two/calculation/overview-results
language: en
last_updated: 2026-05-01
---
# Overview Results

## Overview

The **Overview Results** workspace summarizes the results of the calculations in six tabs: **Safe Harbour Applicability**, **Ownership Structure**, **Top-Up Tax Liability**, **GloBE Income Indicators**, **Adjusted Covered Taxes Indicators**, and **ETR Indicators**.

## Overview Results

### Safe Harbour Applicability

The **Safe Harbour Applicability** tab lists the jurisdictions and subgroups where the safe harbour rules do not apply.

!['Safe Harbour Applicability' tab](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/pillar-two/calculation/overview-results/_images/en/safe-harbour-applicability.png)
'Safe Harbour Applicability' tab

### Ownership Structure

The **Ownership Structure** tab displays ownership structure information for CEs in the Pillar 2 snapshot, including parent-child relationships, entity classifications, and participation quotas for the reporting period.

![The 'Overview results' tab is displayed.](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/pillar-two/calculation/overview-results/_images/en/overview-results.png)
'Overview results' tab

### Top-Up Tax Liability

The **Top-Up Tax Liability** tab contains the total top-up tax amount of the groups. Additionally, this tab contains a graph with all CEs that accrued top-up taxes. Hovering the cursor over any of the bars in that graph shows the amount of top-up tax accrued by the individual CE in the snapshot currency.

!['Top-up Tax Liability' tab](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/pillar-two/calculation/overview-results/_images/en/top-up-tax-liability.png)
'Top-up Tax Liability' tab

### GloBE Income Indicators

The **GloBE Income Indicators** tab contains a chart that shows **GloBE Income**, **Carve-Out Amount**, and **Excess Profits** for all jurisdictions or subgroups. To show or hide one or more of the indicators, click on its name in the chart.

!['GloBE Income Indicators' tab](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/pillar-two/calculation/overview-results/_images/en/globe-income-indicators.png)
'GloBE Income Indicators' tab

### Adjusted Covered Taxes Indicators

The **Adjusted Covered Taxes Indicators** tab contains a chart that shows **Current Taxes**, **Covered Taxes recorded in equity or OCI** (other comprehensive income), **Deferred Tax**, **Other Effects**, and **Adjusted Covered Taxes** for all jurisdictions or subgroups. Other effects include deferred tax expense arising from either a GloBE loss carry forward or an excess negative tax expense amount. To show or hide one or more of the indicators, click on its name in the chart.

!['Adjusted Covered Taxes Indicators' tab](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/pillar-two/calculation/overview-results/_images/en/adjusted-covered-taxes-indicators.png)
'Adjusted Covered Taxes Indicators' tab

### ETR Indicators

The **ETR Indicators** tab contains a chart that shows the effective tax rate (**ETR**) and **Top-Up Tax Percentage**. To show or hide one or more of the indicators, click on its name in the chart.

!['ETR Indicators' tab](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/pillar-two/calculation/overview-results/_images/en/etr-indicators.png)
'ETR Indicators' tab