Skip to main content
Practical Manual of Companies 2022.

Balance (pages 34 to 37)

On pages 34, 35, and 36 and 37 of form 200, the balances of the accounts representing the assets, liabilities, and net worth of the insurance entity will be completed, as deduced from the taxpayer's accounting. To this end, the accounting equivalences between the different items on these sheets and the corresponding ones from the Accounting Plan of insurance entities, approved by Royal Decree 1317/2008, of July 24, are reproduced below.

  1. Assets
  2. Liabilities
  3. Equity