11.2.1.7 Increases (positive adjustments)

The adjustments derived from the divergence of valuation criteria, the existence of non-tax-deductible expenses, etc., corresponding to one type of result or another, will be recorded in each column, as long as they imply an increase in the result.

And, in particular, the amount recorded in key [E4] will be included as positive adjustments, if applicable, in key [E7], and in key [C7], the amount corresponding to the provision part, with charge to cooperative results, to the Education and Promotion Fund that, being an accounting expense for the year, is not tax deductible.