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Practical Manual for Companies 2021.

Balance (pages 34 to 37)

On pages 34, 35, 36 and 37 of Form 200, the balances of the accounts representing the assets, liabilities, and net worth of the insurance company must be completed, as deduced from the taxpayer's accounting. To this end, the accounting equivalences between the different items on these sheets and the corresponding ones of the Accounting Plan for insurance entities, approved by Royal Decree 1317/2008, of July 24, and modified by Royal Decree 1736/2010, of December 23, are reproduced below.

  1. Assets
  2. Liabilities
  3. Equity