Increases (positive adjustments)

a) Cooperative results

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

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

b) Extra-cooperative results

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

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