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

Pages 49 to 54 inclusive of Form 200 of the declaration contain the balance sheet, the profit and loss account, the statement of recognised income and expenses and the total statement of changes in net worth corresponding to the mutual guarantee companies in accordance with Order EHA /1327/2009, of 26 May, on special rules for the preparation, documentation and presentation of the accounting information of mutual 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 entities, when completing these pages, will leave uncompleted those corresponding to the accounts and annual statements of the general case (pages 3, 4, 5, 6, 7, 8, 9, 10 and 11). Instead, they must complete the remaining pages of the aforementioned declaration model that are appropriate.

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