Total corrections to the results of the net gains and losses account (excluding the correction by IS)

In boxes [00417] and [00418] "Total corrections to the profit and loss account result (excluding correction for IS )" on page 13 of form 200, you must record the amount corresponding to the total sums of the corrections, increases and decreases, in the section "Details of corrections to the profit and loss account result (excluding correction for IS)":

• In box [00417] the total of the increase corrections will be recorded, by adding the amounts of boxes [00355] to [00413] inclusive, in the "Increases" column.

• In box [00418] the total of the corrections of decreases will be recorded, by adding the amounts of boxes [00356] to [00414] inclusive, of the "Decreases" column.

When completing the corrections on pages 12 and 13 of Form 200, a breakdown table will be displayed detailing whether the corrections are permanent, temporary, or originating in the current year. The outstanding balance at the end of the year will also be recorded for temporary differences. These data will be grouped on pages 26 bis to 26 sexies of form 200, transferring the totals to the table " Details of the corrections to the result of the profit and loss account (excluding the correction for Corporate Tax) " on page 19 of said form.