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

Entities that apply the tax incentive of the RIIB must make the following extra-accounting adjustments in the boxes [00778] and [00813] «Reserve for investments in the Balearic Islands (DA 70 Law 31/2022):

• In box [00813] they will record, as a decrease in the accounting result, the amount of the allocations to the RIIB in accordance with the limit and other conditions established in the Seventieth Additional Provision of Law 31/2022. This amount corresponds in any case to the allocations made from profits of tax periods beginning within the year 2025, whether they are related to non-anticipated investments or to anticipated investments if the latter have been made within the year 2025.

• In box [00778] , the amounts allocated to the RIIB that led to the reduction of the tax base will be recorded as an increase in the accounting result and which, because the reserve was used prior to the investment maintenance period or for investments other than those admitted, as well as because of non-compliance with any other requirements established in the regulatory regulations, must be included in the tax base for the year being declared.

  In the event of cooperative societies, must be moved to the boxes [00012] of cooperative results and [00016] of extra-cooperative results on page 22 of form 200, the amount reflected in the increase boxes [00778] or decrease [00813], with a positive or negative sign, respectively, and if both boxes ([00778] and [00813]) are present, the difference between them will be transferred, indicating a positive or negative sign, depending on whether box [00778] is greater or less (in absolute terms) than box [00813] (see Chapter 11in relation to the tax regime of cooperatives).