4.2.91 Codes 00417 and 00418 total corrections to the result of the profit and loss account (excluding the correction for IS)

These keys must include the respective sums of the amounts of the corrections, increases and decreases, from the section "Details of the corrections to the result of the profit and loss account (excluding the correction for IS )". Thus, in the key [00417] the total of the increase corrections will be collected, by adding the amounts of the keys [00355] up to [00413] inclusive, in the Increases column and in the key [00418] the total decrease corrections, by adding the amounts of keys [00356] up to and including [00414], in the Decreases column.

On page 19 of form 200 there is the section "details of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax)", where, voluntarily, the taxpayer must complete the respective items of breakdown of both totals of corrections of the keys [00417] and [00418], which refer to the concepts (for amortization, for impairment, for pensions, for goodwill and the rest) appropriate to the informative purpose of the case and which They are fundamentally grouped according to whether they are permanent or temporary (and these according to whether they have their origin in the year or in previous years), depending on whether they are not cancelable in future years with corrections of the opposite sign (permanent) or that they must be canceled in future years. exercises with the respective corrections of opposite sign (temporary); as well as the items related to the balances (increases and decreases) pending at the end of the year and their corresponding totals.