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Practical Manual of Companies 2022.

Financial statements of institutions subject to the Banco de España's accounting rules (pages 27 to 33)

Pages 27 to 33 of model 200 include the balance sheet, the profit and loss account, the statement of recognized income and expenses, and the statement of changes in equity corresponding to the entities subject to the accounting standards of the Bank of Spain. .

These pages have been updated in model 200 of the Corporate Tax declaration corresponding to the 2017 financial year, to comply with the provisions of Circular 5/2014, of November 28, of the Bank of Spain, which modifies Circular 4 /2004, of December 22, to credit institutions, on public and confidential financial information standards, and financial statement models, Circular 1/2010, of January 27, to credit institutions, on statistics on the types of interest that apply to deposits and credits to households and non-financial corporations, and Circular 1/2013, of May 24, on the Risk Information Center.

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

The entities obliged to use these pages will leave those corresponding to the accounts and annual statements of the general case unfilled (3, 4, 5, 6, 7, 8, 9, 10 and 11). On the contrary, they must complete the remaining pages of the declaration that are appropriate.

The equivalences between the different keys that appear on pages 27, 28, 29, 30, 31, 32 and 33 of model 200 are transcribed below.

  1. Equivalences pages 27 and 27 bis
  2. Equivalences page 28
  3. Equivalences page 29
  4. Equivalences page 30
  5. Equivalences page 31
  6. Equivalences pages 32 and 33