Off-balance-sheet adjustments (page 13 of Form 200)
Entities applying the tax incentive of the RIC should make the following extra-accounting adjustments in the boxes  and  "Reserve for investments in the Canary Islands (Law 19/1994)":
In the box  the amount of the allocations to the RIC in accordance with the limit and other conditions established in article 27 of Law 19/1994 shall be entered as a reduction in the accounting result.This amount is the amount corresponding in any case to allocations made out of profits of tax periods starting within 2021, whether they are allocated to unanticipated investments or to anticipated investments if the latter have been made within 2021.
In the box  the amounts allocated to the RIC which gave rise to the reduction of the tax base and which, because the reserve was drawn down prior to the period for maintaining the investment or for investments other than those permitted, as well as due to non-compliance with any other of the requirements established in the regulatory regulations, must be included in the tax base for the year being declared, shall be entered as an increase in the accounting result in the box  .
In the case of cooperative societies, the amount shown in boxes  or  should be transferred to the boxes [C10] of cooperative results and [E10] of extra-cooperative results on page 22 of form 200, with a positive or negative sign, respectively, and if both boxes are contained, the difference between both boxes should be transferred, indicating a positive or negative sign, depending on whether box  is larger or smaller (in absolute terms) than box  (see Chapter 11 in relation to the tax regime for cooperatives).