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Practical Manual of Companies 2021.

Result of the net gains and losses account (box 00500)

1. In general terms

The amount that appears as the result of the loss account in box [00500] on page 8 of model 200. In case of a negative result, the amount entered will be preceded by a minus sign (-).

2. Special cases

  1. If it is an entity obliged to keep its accounting in accordance with the rules of the Bank of Spain , it will transfer to this box the amount that appears as a result of the exercise in box [00500] of page 30 of model 200. In the event of a negative result, the amount entered will be preceded by the minus sign (-).

  2. If the reporting entity is an insurance entity to which the Accounting Plan approved by Royal Decree 1317/2008, of July 24, is mandatory, it will transfer to this box the amount that appears as a result of the exercise in box [00500] on page 40 of form 200. In the event of a negative result, the amount entered will be preceded by the minus sign (-).

  3. If Circular 3/2008 , of September 11, of the Securities Market Commission, on accounting standards, annual accounts and statements of confidential information of the collective investment institutions, will transfer to this box the amount that appears as a result of the exercise in box [00500] on page 46 of form 200. In the event of a negative result, the amount entered in said box will be preceded by the minus sign (-).

  4. If the reporting entity is a mutual guarantee company , to which the provisions of Order EHA /1327/2009, of 26, apply of May, on special rules for the preparation, documentation and presentation of the accounting information of mutual guarantee companies, will transfer to this box the amount that appears as a result of the exercise in box [00500] on page 51 of form 200. In the event of a negative result, the amount entered in said box must be preceded by the minus sign (-).

Report:

Tax imputation of donations . In accounting terms, donations whose purpose is intangible assets, material assets and real estate investments are recognized as income for the year in proportion to the amortization carried out in that period for the aforementioned elements or, where applicable, when their disposal or correction occurs. valuation due to impairment or derecognition of the balance sheet. Fiscally the regime is different: In the case of lucrative acquisitions, the market value of the element in the tax period in which it is received must be integrated into the tax base and, therefore, an increase in the accounting result will need to be made.