4.2.44 Keys 01011 and 01012 related-party transactions: Application of market value (Art. 18 LIS)

Article 18 of the LIS establishes that operations 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 transactions will be included in the corresponding key, [01011] (increases) or [01012] (decreases).