2.8.4 Model of accounts for Collective Investment Institutions (IIC)

Key 00061 This key will be used by those entities that, without being Collective Investment Institutions, use the accounting model established in Circular 3/2008, of September 11, of the Securities Market Commission, on accounting standards, annual accounts and statements of reserved information of Collective Investment Institutions.

These entities must use pages 44 to 48 instead of pages 3 to 11 of Form 200.