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Practical Manual for Companies 2024.

Reserve for investments in the Balearic Islands

In theboxes [00012] and [00016]will be recorded withnegative sign the corresponding reduction for the amounts of cooperative results and extra-cooperative results allocated to the rreserve for investments in the Balearic Islands, under the conditions established in Section Four of the Seventieth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023, and withpositive signthe increase in the accounting result that arises as a consequence of thebreach of any of the requirements provided for in the aforementioned article.

Keep in mind:

Theboxes [00012] and [00016]havecorrelationwith theboxes [00813] and [00778] «Reserve for investments in the Balearic Islands (DA 70 Law 31/2022)» on page 13 of form 200, such that these boxes can be completed by transferring to each of them, depending on whether they are cooperative or extra-cooperative results, with a negative sign, the amount entered in box [00813] of reduction to the accounting result, and with a positive sign, the amount entered in box [00778] of increase to said result. If both boxes ([00813] and [00778]) have content, the difference between both will be transferred, indicating a positive or negative sign, depending on whether box [00778] is greater or less (in absolute terms) than box [00813].