b. Off-balance-sheet adjustments (page 13 of Form 200)

Entities that apply the tax incentive of the RIC must make the following extra-accounting adjustments in boxes [00403] and [00404] "Reserve for investments in the Canary Islands (Law 19/1994)":

• In box [00404] they will record, as a decrease in the accounting result, the amount of the provisions to the RIC in accordance with the limit and other conditions established in article 27 of Law 19/1994. This amount corresponds in all cases to the provisions made against profits from tax periods beginning in 2024, whether they are allocated to unanticipated investments or to anticipated investments if the latter were made within 2024.

• In box [00403] , the amounts previously allocated to the RIC that led to a reduction in the tax base shall be recorded as an increase to the accounting result and which, because the reserve was used prior to the investment maintenance period or for investments other than those permitted, or because any of the requirements established in article 27 of Law 19/1994, except those contained in sections 3 and , must be included in the tax base for the year being declared shall occur.

  In the event of cooperative societies, must be moved to the boxes [02846] of cooperative results and [02847] of extra-cooperative results on page 22 of form 200, the amount reflected in the increase boxes [00403] or decrease [00404], with a positive or negative sign, respectively, and if both boxes ([00403] and [00404]) are present, the difference between them will be transferred, indicating a positive or negative sign, depending on whether box [00403] is greater or less (in absolute terms) than box [00404] (see Chapter 11in relation to the tax regime of cooperatives).