4.2.44 Keys 01011 and 01012 linked operations: application of market value (Art. 18 LIS)

Article 18 of the LIS establishes that transactions carried out between related persons or entities will be valued at their market value.

The amount of the difference, if any, between the market value and the agreed value of the operations will be included in the corresponding key, [01011] (increases) or [01012] (decreases).