11.2.1.2 Specific expenses

Column: Cooperative results

This field will contain the specific expenses required to obtain this type of income, among which the following stand out:

The amount of deliveries of goods, services or supplies made by the partners, the work performed by the partners and the income from the assets whose enjoyment has been transferred by the partners to the cooperative, estimated at their market value in accordance with the provisions of article 15 of Law 20/1990, even if they appear in the accounting records at a lower value. As an exception to the calculation at their normal market value, the operations described in section 3 of the aforementioned article 15 will be calculated at the price at which they would have actually been carried out, provided that it is not less than the cost of such operations, including the corresponding part of the general expenses of the entity.
Interest accrued by partners and associates for their mandatory or voluntary contributions to the share capital.

This field will contain the specific expenses necessary to obtain this type of income and attributable to this type of results.