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Practical Manual of Companies 2022.

Net gains and losses account (pages 38 to 40)

On pages 38, 39 and 40 of form 200, the balances of the accounts representing the profit and loss account of the insurance entity will be completed. To this end, the accounting equivalences between the different items of these sheets and the correlative ones of the Accounting Plan of the insurance entities, approved by Royal Decree 1317/2008, of July 24 and modified by Royal Decree 1736/2010, are reproduced. , December 23.

Any item in the financial statements that is negative and that is completed in form 200 of the Corporate Tax declaration must be entered preceded by the minus sign (-).

  1. Non-life insurance technical account
  2. Life insurance technical account and non-technical account