3.1.3 Statement of changes in equity
Pages 9, 10 and 11 of Form 200 contain the items determining the statement of changes in equity.
Page 9 reflects the items of income and expenses recognized in the year that correspond to, and where applicable, integrate, the correlative items of the normal (N) and abbreviated (A) models of annual accounts for presentation in the Commercial Registry, as well as the respective account numbers of the General Accounting Plan approved by Royal Decree 1514/2007, of November 16, which they imply.
On pages 10 and 11 the items of the total statement of changes in net worth are reflected, and which have their reference in those of the models, normal (N), abbreviated (A) and SMEs (P), annual accounts for submission to the Commercial Registry and which in certain cases are presented integrated, which is indicated by the respective initials (N, A and/or P) added to the end of each item. .
The statement of changes in equity must be completed voluntarily in form 200, if the abbreviated form or SMEs form of the General Accounting Plan is used.
Note:
Any negative items in the accounting statements that are completed in the corresponding field must be preceded by a minus sign (-).