3.3.3 Statement of changes in equity
On pages 41, 42 and 43 of form 200, the balances of the accounts representing the statement of recognized income and expenses and the total statement of changes in the net worth 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, are reproduced below. July 24 and modified by RD 1736/2010, of December 23.
Note:
Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-).