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Practical Handbook for Companies 2021

Statement of changes in equity (pages 41 to 43)

En las páginas 41, 42 y 43 del modelo 200 se cumplimentarán los saldos de las cuentas representativas del estado de ingresos y gastos reconocidos y del estado total de cambios en el patrimonio neto 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 below.

Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-).