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Practical Manual of Companies 2022.

Mutual guarantee companies' accounting statements (pages 49 to 54)

Pages 49 to 54 inclusive of the declaration form 200 include the balance sheet, the profit and loss account, the statement of recognized income and expenses and the total statement of changes in net worth corresponding to the mutual guarantee companies in accordance with Order EHA /1327/2009, of May 26, on special rules for the preparation, documentation and presentation of accounting information of mutual guarantee companies.

Any negative items in the accounting statements that are completed in the corporate tax return form 200 must be preceded by a minus sign (-).

Said entities, when completing these pages, will leave those corresponding to the 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 aforementioned declaration model that are appropriate.

The equivalences between the different keys that appear on pages 49, 50, 51, 52, 53 and 54 of model 200 are transcribed below.

  1. Equivalences pages 49 and 50
  2. Equivalences page 51
  3. Equivalences page 52
  4. Equivalences pages 53 and 54