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Practical Manual of Companies 2022.

Accounting statements of insurance entities (pages 34 to 43)

On pages 34 to 43 inclusive, of model 200, the balance sheet, the profit and loss account and, the statement of changes in equity, the statement of recognized income and expenses and the total statement of changes in net equity are included. corresponding to insurance entities.

The entities obliged to use these pages will leave the corresponding accounts and annual statements of the general case unfilled (pages 3, 4, 5, 6, 7, 8, 9, 10 and 11). On the contrary, they must complete the remaining pages of the declaration form 200 that are appropriate.

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

  1. Balance (pages 34 to 37)
  2. Net gains and losses account (pages 38 to 40)
  3. Statement of changes in equity (pages 41 to 43)