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Practical Handbook for Companies 2021

Net gains and loss account (pages 7 and 8)

Pages 7 and 8 of model 200 contain the profit and Loss account for the financial year, consisting of the balances of the accounts comprising the Debit and The Representative, respectively, Of the expenditure and income for the financial year.

In said form 200, a mixed system has been implemented that integrates the normal (N), abbreviated (A) and PYMES (P) annual accounts forms used for filing with the Mercantile Register, taking into account, moreover, that although in general there is a correspondence, some items of the annual accounts form for filing with the Mercantile Register are broken down or disaggregated in the aforementioned pages of form 200 of the corporate income tax return.

Thus, on the following pages, where the profit and loss account is reflected, the initials N, A and/or P accompanying the literal of each heading indicate the respective models, normal, abbreviated and SMEs, Of accounts for the purposes of the Trade Register concerning the equivalencies of the 200 model.And the account numbers involved in each model year 200 can be, as the case may be, those of the General Accounting Plan approved by Royal Decree 1514/2007, Of 16 November and/or those of the General Plan of Accounting for Small and Medium Enterprises and the specific accounting criteria for micro-enterprises, approved by Royal Decree 1515/2007, of 16 November.

Any negative items in the accounting statements that are completed in the corresponding field must be preceded by a minus sign (-).

Income statementCode nºAccount equivalences PGC and PGC SMEsCode nºEquivalence of PGC and PGC SME accounts
CONTINUING OPERATIONS - - - -
Net turnover (N, A, P) - - [00255] 700, 701, 702, 703, 704, 705, (706), (708), (709)
Sales (N) [00256] 700, 701, 702, 703, 704, (706), (708), (709) - -
Services rendered (N) [00257] 705 - -
Financial revenue from public infrastructure concessionaires (N) [00711] - - -
Financial income of holding companies (N) [00705] - - -
- Of holdings in equity instruments (N) [00706] - - -
- Of marketable securities and other financial instruments (N) [00707] - - -
- Rest (N) [00708] - - -
Change in stocks of finished products and work in progress (N, A, P) - - [00258] (6930), 71*, 7930
Work carried out by the company for its assets (N, A, P) - - [00259] 73
Procurement (N, A, P) - - [00260] (600), (601), (602), (606), (607), (608), (609), 61*, (6931), (6932), (6933), 7931, 7932, 7933
Consumption of goods (N) [00261] (600), 6060, 6080, 6090, 610* - -
- Purchases of goods (N, A, P) [00760] (600), (606), (608), (609) - -
- Stock changes (N, A, P) [00761] (610*) - -
Consumption of raw and other consumables (N) [00262] (601), (602), 6061, 6062, 6081, 6082, 6091, 6092, 611*, 612*, 6091, 6092, 611 * , 612 *. - -
- Purchases of raw materials and other consumables (N, A, P) [00762] (601), (602) - -
- Change in raw materials and other consumables (N, A, P) [00763] (611*), (612*) - -
Work carried out by other companies (N) [00263] (607) - -
Impairment of goods, raw materials and other supplies (N) [00264] (6931), (6932), (6933), 7931, 7932, 7933 - -
Other operating income (N, A, P) - - [00265] 740, 747, 75
Ancillary and other current operating revenue (N, A, P) [00266] 75 - -
- Lease income (N, A, P) [00267] 752 - -
- Rest (N, A, P) [00268] - - -
Operating subsidies included in profit or loss for the year (N, A, P) [00269] 740, 747 - -
Staff costs (N, A, P) - - [00270] (640), (641), (6450), (642), (643), (649), (644), (6457), 7950, 7957
Wages and salaries (N, A, P) [00271] (640) - -
Compensation (N, A, P) [00273] (641) - -
Employer's social security (N, A, P) [00274] (642) - -
Long-term remuneration through defined contribution or defined benefit schemes (N, A, P) [00275] (643) - -
Remuneration through equity instruments (N, A, P) [00276] (6450) - -
Other social expenditure (N, A, P) [00277] (649) - -
Provisions (N, A) [00278] (644), (6457), 7950, 7957 - -
Other operating expenses (N, A, P) - - [00279] (62), (631), (634), 636, 639, (65), (694), (695), 794, 7954
External services (N, A, P) [00280] (62) - -
- Independent professional services (N, A, P) [00253] (623) - -
- Rest (N, A, P) [00254] (620), (621), (622), (624), (625), (626), (627), (628), (629) - -
Tributes (N, A, P) [00281] (631), (634), 636, 639 - -
Losses, impairment and changes in provisions for trading operations (N, A, P) [00282] (650), (694), (695), 794, 7954 - -
Other current administrative expenditure (N, A, P) [00283] (651), (659) - -
Greenhouse gas emission costs (N, A, P) [00709] - - -
Depreciation of fixed assets (N, A, P) - - [00284] (68)
Allocation of grants for non-financial fixed assets and other (N, A, P) - - [00285] 746
Excess provisions (N, A, P) - - [00286] 7951, 7952, 7955, 7956
Impairment and gains (losses) on disposal of fixed assets (N, A, P) - - [00287] (670), (671), (672), (690), (691), (692), 770, 771, 772, 790, 791, 792
Impairment and losses (N, A, P) [00288] (690), (691), (692), 790, 791, 792 - -
- Deteriorations (N, A, P) [00289] (690), (691), (692) - -
- Reversal of impairments (N, A, P) [00290] 790, 791, 792 - -
Gains/(losses) on disposals and other (N, A, P) [00291] (670), (671), (672), 770, 771, 772 - -
- Benefits (N, A, P) [00292] 770, 771, 772 - -
- Losses (N, A, P) [00293] (670), (671), (672) - -
Impairment and gains/losses on disposal of fixed assets of holding companies (N, A, P) [00710] - - -
Negative difference of business combinations (N, A) - - [00294] 774;(NECA 7ª.6)*
Other results (N, A, P) - - [00295] (678), 778;(NECA 7A.9)*
OPERATING PROFIT (LOSS) (N, A, P) - - [00296] [00255] + [00258] + [00259] + [00260] + [00265] + [00270] + [00279] + [00284] + [00285] + [00286] + [00287] + [00294] + [00295]
Financial income (N, A, P) - - [00297] 746, 760, 761, 762, 767, 769;(NECA 7A.4)*
Of holdings in equity instruments (N, A, P) [00298] [00299] + [00300] - -
- In group and associated undertakings (N, A, P) [00299] 7600, 7601 - -
- In third parties (N, A, P) [00300] 7602, 7603 - -
Of marketable securities and other financial instruments (N, A, P) [00301] [00302] + [00303] - -
- From group and associated undertakings (N, A, P) [00302] 7610, 7611, 76200, 76201, 76210, 76211 - -
- Third party (N, A, P) [00303] 7612, 7613, 76202, 76203, 76212, 76213, 767, 769 - -
Allocation of grants, donations and legacies of a financial nature (N, A, P) [00304] 746;(NECA 7A.4)* - -
Financial charges (N, A, P) - - [00305] (660), (661), (662), (664), (665), (669)
Due to group and associated companies (N, A, P) [00306] (6610), (6611), (6615), (6616), (6620), (6621), (6640), (6641), (6650), (6651), (6654), (6655) - -
For debts owed to third parties (N, A, P) [00307] (6612), (6613), (6617), (6618), (6622), (6623), (6624), (6642), (6643), (6652), (6653), (6656), (6657), (669) - -
By updating of provisions (N, A, P) [00308] (660) - -
Fair value changes in financial instruments (N, A, P) - - [00309] (663), 763
Trading portfolio and other (N) [00310] (6630), (6631), (6633), 7630, 7631, 7633 - -
Available-for-sale financial assets taken to profit or loss (N) [00311] (6632), 7632 - -
Exchange rate differences (N, A, P) - - [00312] (668), 768
Impairment and gain or loss on disposal of financial instruments (N, A, P) - - [00313] (666), (667), (673), (675), (696), (697), (698), (699), 766, 773, 775, 796, 797, 798, 799
Impairments and losses (N, A, P) [00314] (696), (697), (698), (699), 796, 797, 798, 799 - -
- Impairment losses, group companies and long-term associates (N, A, P) [00315] - - -
- Impairments, Other enterprises (N, A, P) [00316] - - -
- Reversal of impairment losses, group companies and long-term associates (N, A, P) [00317] - - -
- Impairment reversal, other companies (N, A, P) [00318] - - -
Gains/(losses) on disposals and other (N, A, P) [00319] (666), (667), (673), (675), 766, 773, 775 - -
- Profit, group companies and long-term associates (N, A, P) [00320] - - -
- Profits, other companies (N, A, P) [00321] - - -
- Losses, group companies and long-term associates (N, A, P) [00322] - - -
- Losses, other companies (N, A, P) [00323] - - -
Other financial income and expenses (N, A, P) - [00329] [00330], [00331], [00332] (2)
Accrual of financial charges (N, A, P) [00330] - - -
Financial income from creditors' agreements (N, A, P) [00331] - - -
Other revenue and expenses (N, A, P) [00332] - - -
FINANCIAL RESULT (N, A, P) - - [00324] [00297] + [00305] + [00309] + [00312] + [00313] + [00329]
PROFIT BEFORE TAX (N, A, P) - - [00325] [00296] + [00324]
Taxes on profits (N, A, P) - - [00326] (6300)*, 6301*, (633), 638
PROFIT FOR THE YEAR FROM CONTINUING OPERATIONS (N,A,P) (1) - - [00327] [00325] + [00326]
PROFIT FOR THE YEAR FROM DISCONTINUED OPERATIONS NET OF TAX (N) - - [00328] -
PROFIT AND LOSS ACCOUNT RESULT (N,A,P) - - [00500] [00327] + [00328]

Notes to the table:

(N) Normal Form for entry of accounts in the Companies Register.(A) Abbreviated Form for entry of accounts in the Companies Register;(N) SMEs Form for entry of accounts in the Companies Register.

(*) items marked with an asterisk may have a positive or negative sign.

Account numbers in brackets correspond to debit accounts and those not in brackets to credit accounts.

(1) For this item the equivalence will be applicable in all cases of models of accounts, N, A or P, and consequently, the box corresponding to code [00327] must be completed, even if this item is not broken down in the abbreviated and SME models of the models for filing accounts with the Commercial Registry. (Back)

(2) No equivalence in PGC and PGCPYMES. (Back)