Net gains and losses account (pages 38 to 40)
On pages 38, 39 and 40 of Form 200, the balances of the accounts representing the insurance company's profit and loss account will be completed. To this end, the accounting equivalences between the different items of these sheets and the corresponding ones of the Accounting Plan of insurance entities, approved by Royal Decree 1317/2008, of July 24 and modified by Royal Decree 1736/2010, of December 23, are reproduced.
Any negative accounting statement item that is completed in Form 200 of the Corporate Tax declaration must be preceded by a minus sign (-).