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Practical Manual of Companies 2022.

Equity increases and decreases

In box [E5] of extra-cooperative results , the variations in the value of the assets will be recorded with their sign ##3##of the cooperative that become evident on the occasion of any alteration in its composition.

For these purposes, article 22.2 of Law 20/1990 establishes that will not be considered capital increases:

  1. The mandatory or voluntary contributions of partners and associates to the share capital, the entry fees and the deductions ##3##in the mandatory contributions made by the members, in the event of their withdrawal from the cooperative, destined for the Mandatory Reserve Fund.

  2. The compensation by the partners for the social losses that have been attributed to them.

  3. The results of the regularization of the elements of asset when so provided by the special Law that authorizes it.

Likewise, the fifth Additional Provision of Law 20/1990 establishes that will not be considered capital increases , those obtained as a consequence of the patrimonial attribution of assets and rights of the Agrarian Chambers that have taken place. as of January 1, 1994.

Finally, article 22.3 of Law 20/1990 establishes that in share capital due to the withdrawal of partners will not be considered a decrease in assets.