11.2.1.10 Reserve for investments in the Canary Islands (Law 19/1994)

In key [C10] the reduction corresponding to the amounts allocated to the reserve for investments in the Canary Islands will be recorded with a negative sign, under the conditions established in article 27 of Law 19/1994, amending the Economic and Tax Regime of the Canary Islands, and with a positive sign the increase in the accounting result that arises as a consequence of non-compliance with any of the requirements provided for in the aforementioned article.

Thus, key [C10] will correlate with keys [00404] and [00403] that appear on page 13 of form 200, such that key [C10] can be completed by transferring the amount recorded in the aforementioned keys, with a negative sign if it is a reduction to the accounting result and with a positive sign if it is an increase.