Increases (positive adjustments)

a) Cooperative results

In box [02839] the adjustments will be recorded arising from the divergence of valuation criteria, the existence of non-deductible tax expenses, etc., corresponding to the cooperative results, which imply a increase in the result recorded in box [02837].

In particular, in box [02839] the amount corresponding to the part of the endowment, charged to cooperative results, to the Education and Promotion Fund that being an accounting expense for the year, is not tax deductible, must be included as a positive adjustment ##2##.

b) Extra-cooperative results

In box [02840] the adjustments arising from the divergence of valuation criteria, the existence of non-deductible tax expenses, etc., corresponding to the non-cooperative results, which imply a increase in the result recorded in box [02838] will be recorded.

In particular, in box [02840] the amount corresponding to the allocation, charged to non-cooperative results, to the Education and Promotion Fund that is not tax deductible must be included as a positive adjustment .