11.2.1.7 Increases (positive adjustments)

Adjustments arising from divergence in valuation criteria, the existence of non-deductible tax expenses, etc., corresponding to one or another type of results will be recorded in each column, provided that they imply an increase in the result.

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