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Practical Manual of Companies 2021.

Balance (pages 34 to 37)

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

  1. Assets
  2. Liabilities
  3. Equity