Canary Islands investment reserve (Law 19/1994)

In boxes [02846] and [02847] the reduction corresponding to the amounts of cooperative results and non-cooperative results allocated to the reserve for investments in the Canary Islands will be recorded with negative sign ##3##, under the conditions established in article 27 of Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, and with a positive sign the increase in the accounting result arising as a result of the non-compliance of any of the requirements provided for in the aforementioned article.