Specific expenses

a) Cooperative results

In box [C2] the specific expenses necessary to obtain this type of income will appear, as set out in article 18 of Law 20/1990 , among which the following should be highlighted:

• The amount of deliveries of goods, services or supplies made by the partners, the work services of the partners and the income from the assets whose enjoyment has been transferred by the partners to the cooperative, estimated at their market value in accordance with the provisions of article 15 of Law 20/1990, even if they appear in the accounting records at a lower value.

  As an exception to the calculation at its normal market value, article 15.3 of Law 20/1990 establishes that in the case of consumer and user cooperatives, housing cooperatives, agricultural cooperatives or those that, in accordance with their statutes, provide services or supplies to their members, they will be computed at the price at which they would have actually been carried out, provided that it is not less than the cost of such operations, including the corresponding part of the entity's general expenses. Otherwise, the latter shall apply.

• The interest accrued by the partners and associates for their mandatory or voluntary contributions to the share capital.

b) Extra-cooperative results

In box [E2] the specific necessary to obtain this type of income and attributable to this type of results will appear.