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Practical Handbook for Companies 2021

Net gains and losses account (pages 38 to 40)

En las páginas 38, 39 y 40 del modelo 200 se cumplimentarán los saldos de las cuentas representativas de la cuenta de pérdidas y ganancias de la entidad aseguradora.To this end, the accounting equivalences between the different items of these sheets and the correlative ones of the Accounting Plan for Insurance Entities, approved by Royal Decree 1317/2008, of 24 July and modified by Royal Decree 1736/2010, of 23 December, are reproduced.

Any item in the accounting statements that is negative and that is completed in form 200 of the corporate income tax return, must be entered preceded by a minus sign (-).