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Practical Handbook for Companies 2021

Unit Trust Institutions’ accounting statements (pages 44 to 48)

Pages 44 to 48 of Form 200 includes the balance sheet, Off-balance sheet items, the profit and loss account, and the statement of changes in equity corresponding to collective investment institutions subject to the fulfilment of the Circular 3/2008, of 11 September, of the commission securities market, on accounting standards, annual accounts and states of reserved information of collective investment institutions.

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

Las entidades obligadas a utilizar dichas páginas dejarán sin cumplimentar las correspondientes a cuentas y estados anuales del caso general (páginas 3, 4, 5, 6, 7, 8, 9, 10 y 11). Por el contrario, deberán cumplimentar las restantes páginas del modelo 200 de declaración que resulten procedentes.

Below are transcribed equivalences between the keys that appear on pages 44, 45, 46, 47 and 48 of form 200.