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Practical Manual of Companies 2022.

Canary Islands investment reserve (Law 19/1994)

In boxes [C10] and [E10] the corresponding reduction for the amounts of the cooperative results and the results will be entered with negative sign non-cooperative funds destined for the reserve for investments in the Canary Islands , under the conditions established in article 27 of Law 19/1994, of July 6, modifying the Economic and Fiscal Regime of the Canary Islands, and with positive sign the increase in the accounting result that arises as a consequence of non-compliance with any of the requirements provided for in the aforementioned article.

Keep in mind:

boxes [C10] and [E10] have correlation with boxes [00404] and [00403] "Reserve for investments in the Canary Islands (Law 19/1994)" on page 13 of form 200, in such a way that box [C10] can be completed by transferring the amount entered in the aforementioned boxes, with a negative sign if it is a reduction to the accounting result and with a positive sign if it is an increase.