9.2 Breakdown of the table “Details of corrections to the profit and loss account result (excluding the correction for Corporate Tax)” (page 9). 19)

In this table, the taxpayer can voluntarily complete the different items for the breakdown of the total amount relating to the corrections for the year, which is included in keys [00417] and [00418] "Total corrections to the result of the profit and loss account (excluding the correction for IS )".

These breakdown items refer to the concepts (depreciation, impairment, pensions, goodwill and the rest) appropriate to the informational purpose of the case and which are fundamentally grouped according to whether they are permanent or temporary (and these according to whether they originate in the financial year or in previous financial years), depending on whether they are not cancelable in future financial years with corrections of the opposite sign (permanent) or must be canceled in future financial years with the respective corrections of the opposite sign (temporary).

This table must also include the amount corresponding to the items relating to the balances (increases and decreases) pending at the end of the financial year and their corresponding totals.