11.2.1.4 Education and Promotion Fund Expenses

Key [C4] will include the amounts of cooperative results that cooperatives allocate, on a mandatory basis, to the Education and Promotion Fund and that are tax deductible in accordance with the provisions of articles 18.2 and 19 of Law 20/1990. .

The contributions to this fund, charged to cooperative results, that are not tax deductible must be included in key [C2].

Key [E4] will contain the amounts of extra-cooperative results that are allocated by the cooperatives to the Education and Promotion Fund. These amounts are not tax deductible.