Contents of Block M Registers

This table describes the contents of the registers for block M:

Registers	Description of Contents	Compliance and Occurrence
M001 Block M Opening	Includes a hard-coded value to indicate that records exist in the file.	This register must be present in the electronic file. One record exists in this register.
M020 Juridic person qualification	Indicates the qualification of Juridic Person (UDC 76B/JQ), to identify who manages the reference chart of accounts (used for registration I051).	This register must be present in the electronic file.
M025 Initial balances for recovered equity accounts	Indicates the fiscal and corporate balances of recovered equity account (Assets, Liabilities and Equity) from immediately preceding period bookkeeping.	This register must be present in the electronic file.
M030 Assessment quarter identification	Includes the calculation periods contained in FCont.	This register must be present in the electronic file.
M155 FCont quarter balances detail	Includes the detail of the FCONT periodic balances from balance sheet accounts.	This register is mandatory.
M355 Income accounts detail balances before closing	Indicates the balance references (corporate and fiscal) of income accounts before closure.	This register is mandatory.
M990 Block M Closing	Includes the total number of lines in the block.	This register must be present in the electronic file. This register is generated by the Block 9 - Generation program (R76B846).