Implementation of results (page 20)
In this section, the reporting entity shall enter all available information on the results to be applied, both in terms of their origin (boxes ,  and ) and their destination (boxes , , ,  and boxes  to ).
In boxes ,  and  of the "Basis of distribution” sub-section, the amounts relating to the Profit and Loss, Surplus and Reserves accounting items for the financial year corresponding to the tax period to which the return and the distribution refer must be entered.
In the “Application” sub-section, boxes , , ,  and boxes  to  shall be used based on the characteristics of each reporting entity:
For reporting entities in general, the "Capitalisation reserve" box , the "Equalisation reserve" box  and the "Other reserves" box  shall be filled in, the sum of which shall be shown in box  "To reserves", as well as box  "To dividends", box  "To surplus and others" and box  "To offset prior years' losses".
For the other reporting entities, the filling in of the different boxes will depend on the specific systems for each of them:
Co-operative Companies will fill in:
Box  to reflect interests that constitute remuneration for contributions to share capital.
Box  for the allocation to the Mandatory Reserve Fund and for the allocation to the Education and Promotion Fund, although for the latter, only in relation to the allocation made on a voluntary basis and in accordance with the provisions of Order EHA/3360/2010, of 21 December.
Box  to introduce cooperative returns.
Savings Banks shall fill in box  to enter the provisions for Welfare Projects.
Collective Investment Institutions shall fill in box  to record the allocation to their unit-holders.
Entities entering a negative amount [with a minus sign (-)] in box  on page 8 of form 200 should only complete this section if they are applying reserves.
Finally, boxes  and  shall contain the total of the amounts corresponding to the sub-items "Distribution basis" and "Implementation", respectively.In any case, the total amounts in boxes  and  must be the same.