4.2.6. F) Securities representing the transfer of own capital to third parties

F1) PUBLIC DEBT, OBLIGATIONS, BONDS AND OTHER EQUIVALENT SECURITIES TRADED ON ORGANIZED MARKETS (art. 13 Law 19/91)

This section must include all securities representing the transfer of own capital to third parties, traded on organised markets, of which the taxpayer is the owner.

Assessment

The average trading value for the fourth quarter of each year must be recorded, regardless of its name, representation and the nature of the returns obtained.

For these purposes, the Ministry of Economy and Finance publishes annually the list of securities traded on the Stock Exchange, with their average price corresponding to the fourth quarter of each year.

F2) OBLIGATIONS, BONDS, CERTIFICATES OF DEPOSIT, PROMISSORY NOTES, AND OTHER EQUIVALENT SECURITIES NOT TRADED ON ORGANIZED MARKETS (art. 14 Law 19/91)

This section must include Certificates of Deposit, Promissory Notes, Bonds, and other securities representing the transfer to third parties of the taxpayer's own capital, which are not traded on organized markets.

Assessment

The valuation of each of these securities will be carried out at its nominal value, including, where applicable, amortization or reimbursement premiums, regardless of their name, representation and the nature of the returns obtained.