Financial statements of institutions subject to the Banco de España's accounting rules (pages 27 to 33)
Pages 27 to 33 of Form 200 include the balance sheet, profit and loss account, statement of recognised income and expense, and statement of changes in equity for institutions subject to the Banco de España's accounting rules.
These pages have been updated in form 200 of the corporate income tax return for 2017, in order to comply with the provisions of Bank of Spain Circular 5/2014 of 28 November amending Circular 4/2004 of 22 December to credit institutions on public and confidential financial reporting standards and financial statement formats, Circular 1/2010 of 27 January to credit institutions on statistics on interest rates applied to deposits and loans to households and non-financial corporations, and Circular 1/2013 of 24 May on the Central Credit Register.
Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-)
Institutions required to use these pages shall leave the pages for the general case annual accounts and statements (3, 4, 5, 6, 7, 8, 9, 10 and 11) blank.On the other hand, they must complete the remaining pages of the declaration as appropriate.
The equivalences between the different keys appearing on pages 27, 28, 29, 30, 31, 32 and 33 of Form 200 are transcribed below.