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Practical Handbook for Companies 2021

Mutual guarantee companies' accounting statements (pages 49 to 54)

On pages 49 to 54 inclusive of form 200 of declaration contains the Balance, the Account of Losses and Net Gains, the statement of recognized income and expenses and the Statement of total changes in equity corresponding to reciprocal guarantee companies according to the order EHA/1327/2009, of 26 May, on special rules for the preparation, documentation and presentation of accounting information of reciprocal guarantee companies.

Any negative items in the accounting statements that are completed in the corporate tax return form 200 must be preceded by a minus sign (-).

These organizations, when completing these pages, not completed those corresponding to the accounts and annual statements of the General case (pages 3, 4, 5, 6, 7, 8, 9, 10 and 11).On the other hand, must complete the remaining pages of the aforementioned tax return form resulting from.

Below are transcribed equivalences between the keys that appear on pages 49, 50, 51, 52, 53 and 54 of form 200.