11.2.1.2 Specific expenses

Column: Cooperative results

This field will include the specific expenses necessary to obtain this type of income, among which the following should be highlighted:

The amount of the deliveries of goods, services or supplies made by the members, the work benefits of the members and the income from the goods whose enjoyment has been transferred by the members to the cooperative, estimated by their market value in accordance with the provided in article 15 of Law 20/1990, although they appear in accounting for a lower value. As an exception to the calculation by their normal market value, the operations described in section 3 of the aforementioned article 15 will be calculated by the price for which they would have actually been carried out, provided that it is not lower than the cost of such operations including the part corresponding to the general expenses of the entity.
The 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.