Equity increases and decreases
In box [E5] of extra-cooperative results , the variations in the value of the assets will be recorded with their sign ##3##of the cooperative that become evident on the occasion of any alteration in its composition.
For these purposes, article 22.2 of Law 20/1990 establishes that will not be considered capital increases:
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The mandatory or voluntary contributions of partners and associates to the share capital, the entry fees and the deductions ##3##in the mandatory contributions made by the members, in the event of their withdrawal from the cooperative, destined for the Mandatory Reserve Fund.
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The compensation by the partners for the social losses that have been attributed to them.
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The results of the regularization of the elements of asset when so provided by the special Law that authorizes it.
Likewise, Fifth Additional Provision of Law 20/1990 establishes that increases in assets will not be considered , those obtained as a consequence of the asset attribution of assets and rights of the Agrarian Chambers that have taken place after January 1, 1994.
Finally, article 22.3 of Law 20/1990 establishes that reductions in share capital due to the reduction of assets will not be considered a decrease in assets partners.