3.3.2 Profit and loss account
On pages 38, 39 and 40 of form 200, the balances of the accounts representing the profit and loss account of the insurance entity will be completed. To this end, the accounting equivalences between the different items on these sheets and the corresponding ones from the Accounting Plan of insurance entities, approved by RD 1317/2008, of July 24, are reproduced. and modified by RD 1736/2010, of December 23.
Important :
Any item in the financial statements that is negative and that is completed in form 200 of the Corporate Tax declaration must be entered preceded by the minus sign (-).