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Practical Handbook for Companies 2021

Statement of changes in net equity (pages 9 to 11)

En las páginas 9, 10 y 11 del modelo 200 se recogen las partidas determinantes del estado de cambios en el patrimonio neto.

Page 9 shows the items of income and expenses recognised in the year that correspond to and, where applicable, comprise the correlative items of the standard (N) and abbreviated (A) annual accounts for filing with the Mercantile Registry, as well as the respective account numbers of the General Accounting Plan approved by Royal Decree 1514/2007, of 16 November, which they imply.

Pages 10 and 11 show the items of the statement of total changes in equity, which are based on those of the standard (N), abridged (A) and SME (P) annual accounts for filing with the Mercantile Registry and which in certain cases are presented integrated, as indicated by the respective initials (N, A and/or P) added at the end of each item.

El estado de cambios en el patrimonio será de cumplimentación voluntaria en el modelo 200, si se utiliza el modelo abreviado o PYMES del Plan General de Contabilidad.

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