def formula(individu, period, parameters):
    """
        Plus values de cession
        """
    frag_exon = individu('frag_exon', period)
    arag_exon = individu('arag_exon', period)
    nrag_exon = individu('nrag_exon', period)
    mbic_exon = individu('mbic_exon', period)
    abic_exon = individu('abic_exon', period)
    nbnc_proc = individu('nbnc_proc', period)
    nbic_exon = individu('nbic_exon', period)
    macc_exon = individu('macc_exon', period)
    aacc_exon = individu('aacc_exon', period)
    nacc_exon = individu('nacc_exon', period)
    mbnc_exon = individu('mbnc_exon', period)
    abnc_proc = individu('abnc_proc', period)
    nrag_pvce = individu('nrag_pvce', period)
    abnc_exon = individu('abnc_exon', period)
    nbnc_exon = individu('nbnc_exon', period)
    mncn_exon = individu('mncn_exon', period)
    cncn_exon = individu('cncn_exon', period)
    cncn_jcre = individu('cncn_jcre', period)
    cncn_info = individu('cncn_info', period)
    nbic_pvce = individu('nbic_pvce', period)
    cga = parameters(period).impot_revenu.rpns.cga_taux2
    return (frag_exon + arag_exon + nrag_exon + mbic_exon + abic_exon + 
        nbnc_proc * (1 + cga) + nbic_exon + macc_exon + aacc_exon +
        nacc_exon + mbnc_exon + abnc_proc + abnc_exon + nbnc_exon +
        mncn_exon + cncn_exon + cncn_jcre + cncn_info + nbic_pvce + nrag_pvce)
