Total corrections to the profit and loss account result (excluding corrections for IS and IC)

In boxes [00417] and [00418] "Total corrections to the result of the profit and loss account (excluding corrections for ES and by IC)" on page 13 of form 200, the amount corresponding to the total sums of the corrections, increase and decrease, must be included in the section "Details of the corrections to the result of the profit and loss account (excluding corrections for IS and IC)":

• In box [00417] the total of the increase corrections will be recorded, by adding the amounts of boxes [00093], [02971] and [00355] up to [00413] inclusive, in the "Increases" column.

• In box [00418] the total of the corrections of decreases will be recorded, by adding the amounts of boxes [00356] to [00414] inclusive, of the "Decreases" column.

When completing the corrections on pages 12 and 13 of Form 200, a breakdown table will be displayed detailing whether the corrections are permanent, temporary, or originating in the current year. The outstanding balance at the end of the year will also be recorded for temporary differences. These data will be grouped on pages 26 bis to 26 septies, of model 200, transferring the totals to the chart "Details of the corrections to the profit and loss account result (excluding corrections for Corporate Tax and Complementary Tax)" on page 20 bis of said form.