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Practical Handbook for Companies 2021

Completion of boxes 00625 to 00629

  • Box [00625] State Administration

    The result of the following operation shall be entered in this box:

    [00625] = { [00056] / ( [00050] - [00051] ) } x 100

  • Box [00626] Provincial Council of Álava

    The result of the following operation shall be entered in this box:

    [00626] = { [00052] / ( [00050] - [00051] ) } x 100

  • Box [00627] Provincial Council of Guipúzcoa

    The result of the following operation shall be entered in this box:

    [00627] = { [00053] / ( [00050] - [00051] ) } x 100

  • Box [00628] Provincial Council of Biscay

    The result of the following operation shall be entered in this box:

    [00628] = { [00054] / ( [00050] - [00051] ) } x 100

  • Box [00629] Provincial Council of Navarre

    The result of the following operation shall be entered in this box:

    [00629] = { [00055] / ( [00050] - [00051] ) } x 100

A tener en cuenta:

The percentages to be entered in boxes [00625] to [00627] shall be expressed to two decimal places.

In any case, the sum of boxes [00625] to [00629] must be 100 per cent.

The following criteria shall be used for the calculation of boxes [00625] to [00629]:

  • Firstly, the percentages of the five administrations shall be expressed to two decimal places, the second decimal place being rounded up or down to the nearest decimal place, depending on whether the third decimal place is equal to or greater than 5 or not, respectively.

  • Secondly, the percentages resulting from the above operation shall be added together.

    If the total is equal to 100, no adjustment shall be made.

    If the sum is not equal to 100, an additional adjustment shall be made distinguishing two different situations:

    • Where the sum exceeds 100, the difference, in absolute terms, between the unrounded percentage and the percentage rounded to two decimal places shall be found for each of the percentages.The upwardly rounded percentage with the highest difference shall then be adjusted downwards, replacing the upward rounding by a downward rounding.If the difference calculated is exact for more than one figure, the percentage corresponding to the common territory should be adjusted until the sum of all is 100.

    • Where the sum is less than 100, the difference, in absolute terms, between the unrounded percentage and the percentage rounded to two decimal places shall be found for each of the percentages.The downward rounded percentage with the highest difference shall then be adjusted upwards, replacing the downward rounding by an upward rounding.If the difference calculated is exact for more than one figure, the percentage corresponding to the common territory should be adjusted until the sum of all is 100.

Examples:

  1. Sum of rounded percentages greater than 100:

    AdministrationPercentagesRoundingDifferencesProfit/(loss)
    Álava 3.22032 3.22 --- 3.22
    Vizcaya 4.12533 4.13 0.00467 4.12
    Guipúzcoa 9.85558 9.86 0.00442 9.86
    Navarre 7.79555 7.80 0.00445 7.80
    Shared Territory 75.00322 75.00 --- 75.00
    Total 100 100.01 --- 100.00
  2. Sum of rounded percentages less than 100:

    AdministrationPercentagesRoundingDifferencesProfit/(loss)
    Álava 3.21112 3.21 0.00112 3.21
    Vizcaya 4.13601 4.14 --- 4.14
    Guipúzcoa 9.87329 9.87 0.00329 9.87
    Navarre 7.78481 7.78 0.00481 7.79
    Shared Territory 74.99477 74.99 0.00477 74.99
    Total 100 99.99 --- 100.00