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Practical Manual for Companies 2022.

Net gains and loss account (pages 7 and 8)

Pages 7 and 8 of Form 200 contain the Profit and Loss account for the year, consisting of the balances of the accounts that make up the Debit and Credit accounts, representing, respectively, the expenses and income for the year.

In said model 200, a mixed system has been implemented that integrates the normal (N), abbreviated (A) and SMEs (P) models of annual accounts used for presentation in the Commercial Registry, taking into account, furthermore, that although in general there is correspondence, some items of the model of annual accounts for presentation in the Commercial Registry appear broken down or disaggregated in the aforementioned pages of model 200 of the Corporate Tax declaration.

Thus, on the following pages, where the profit and loss account is reflected, the initials N, A and/or P that accompany the literal of each item, indicate the respective models, normal, abbreviated and PYMES, from accounts to effects of the Commercial Registry that affect the equivalences of model 200. And the account numbers involved in each item of form 200 may be, as the case may be, those of the General Accounting Plan approved by Royal Decree 1514/2007, of November 16 and/or those of the General Accounting Plan for Small and Medium-sized Enterprises and the specific accounting criteria for micro-enterprises, approved by Royal Decree 1515/2007, of November 16.

Any negative items in the accounting statements that are completed in the corresponding field must be preceded by a minus sign (-).

Profit and loss accountKey numberAccount equivalencies PGC AND PGC SMEs Key numberEquivalence of PGC and PGC SMEs accounts
CONTINUING OPERATIONS - - - -
Net turnover (N, A, P) - - [00255] 700, 701, 702, 703, 704, 705, (706), (708), (709)
Sales (N) [00256] 700, 701, 702, 703, 704, (706), (708), (709) - -
Provision of services (N) [00257] 705 - -
Financial income of public infrastructure concessionaires (N) [00711] - - -
Financial income of holding companies (N) [00705] - - -
- From participations in equity instruments (N) [00706] - - -
- Of negotiable securities and other financial instruments (N) [00707] - - -
- Rest (N) [00708] - - -
Change in inventory of finished goods and work in progress (N, A, P) - - [00258] (6930), 71 * , 7930
Work carried out by the company for its asset (N, A, P) - - [00259] 73
Supplies (N, A, P) - - [00260] (600), (601), (602), 606, (607), 608, 609, 61 * , (6931), (6932), (6933), 7931, 7932 , 7933
Consumption of goods (N) [00261] (600), 6060, 6080, 6090, 610 * - -
- Purchases of merchandise (N, A, P) [00760] (600), (606), (608), (609) - -
- Stock variation (N, A, P) [00761] (610*) - -
Consumption of raw materials and other consumables (N) [00262] (601), (602), 6061, 6062, 6081, 6082, 6091, 6092, 611 * , 612 * - -
- Purchases of raw materials and other consumables (N, A, P) [00762] (601), (602) - -
- Variation in raw materials and other consumables (N, A, P) [00763] (611*), (612*) - -
Work carried out by other companies (N) [00263] (607) - -
Deterioration of merchandise, raw materials and other supplies (N) [00264] (6931), (6932), (6933), 7931, 7932, 7933 - -
Other operating income (N, A, P) - - [00265] 740, 747, 75
Ancillary income and other current management income (N, A, P) [00266] 75 - -
- Lease income (N, A, P) [00267] 752 - -
- Rest (N, A, P) [00268] - - -
Operating subsidies incorporated into the results of the year (N, A, P) [00269] 740, 747 - -
Personnel expenses (N, A, P) - - [00270] (640), (641), (6450), (642), (643), (649), (644), (6457), 7950, 7957
Salaries and wages (N, A, P) [00271] (640) - -
Compensations (N, A, P) [00273] (641) - -
Social Security paid by the company (N, A, P) [00274] (642) - -
Long-term compensation through contribution or defined benefit systems (N, A, P) [00275] (643) - -
Remuneration through equity instruments (N, A, P) [00276] (6450) - -
Other social expenditures (N, A, P) [00277] (649) - -
Provisions (N, A) [00278] (644), (6457), 7950, 7957 - -
Other operating expenses (N, A, P) - - [00279] (62), (631), (634), 636, 639, (65), (694), (695), 794, 7954
External services (N, A, P) [00280] (62) - -
- Independent professional services (N, A, P) [00253] (623) - -
- Rest (N, A, P) [00254] (620), (621), (622), (624), (625), (626), (627), (628), (629) - -
Tributes (N, A, P) [00281] (631), (634), 636, 639 - -
Losses, impairment and changes in provisions for commercial operations (N, A, P) [00282] (650), (694), (695), 794, 7954 - -
Other current management expenses (N, A, P) [00283] (651), (659) - -
Greenhouse gas emission costs (N, A, P) [00709] - - -
Fixed asset depreciation (N, A, P) - - [00284] (68)
Allocation of non-financial fixed assets and other subsidies (N, A, P) - - [00285] 746
Excess provisions (N, A, P) - - [00286] 7951, 7952, 7955, 7956
Impairment and gains from disposals of fixed assets (N, A, P) - - [00287] (670), (671), (672), (690), (691), (692), 770, 771, 772, 790, 791, 792
Impairment and losses (N, A, P) [00288] (690), (691), (692), 790, 791, 792 - -
- Deterioration (N, A, P) [00289] (690), (691), (692) - -
- Reversal of impairments (N, A, P) [00290] 790, 791, 792 - -
Results from disposals and others (N, A, P) [00291] (670), (671), (672), 770, 771, 772 - -
- Benefits (N, A, P) [00292] 770, 771, 772 - -
- Losses (N, A, P) [00293] (670), (671), (672) - -
Impairment and results from disposals of fixed assets of holding companies (N, A, P) [00710] - - -
Negative difference of business combinations (N, A) - - [00294] 774; ( NECA 7.6) *
Other results (N, A, P) - - [00295] (678), 778; (NECA 7.9) *
OPERATING RESULT (N, A, P) - - [00296] [00255] + [00258] + [00259] + [00260] + [00265] + [00270] + [00279] + [00284] + [00285] + [00286] + [00287] + [00294] + [00295 ]
Financial income (N, A, P) - - [00297] 746, 760, 761, 762, 767, 769; (NECA 7.4) *
Of participations in equity instruments (N, A, P) [00298] [00299] + [00300] - -
- In group and associated companies (N, A, P) [00299] 7600, 7601 - -
- In third parties (N, A, P) [00300] 7602, 7603 - -
Of negotiable securities and other financial instruments (N, A, P) [00301] [00302] + [00303] - -
- From group and associated companies (N, A, P) [00302] 7610, 7611, 76200, 76201, 76210, 76211 - -
- Third parties (N, A, P) [00303] 7612, 7613, 76202, 76203, 76212, 76213, 767, 769 - -
Allocation of grants, donations and legacies of a financial nature (N, A, P) [00304] 746; (NECA 7.4) * - -
Financial expenses (N, A, P) - - [00305] (660), (661), (662), (664), (665), (669)
For debts with group companies and associates (N, A, P) [00306] (6610), (6611), (6615), (6616), (6620), (6621), (6640), (6641), (6650), (6651), (6654), (6655) - -
For debts with third parties (N, A, P) [00307] (6612), (6613), (6617), (6618), (6622), (6623), (6624), (6642), (6643), (6652), (6653), (6656), (6657 ), (669) - -
For provision update (N, A, P) [00308] (660) - -
Change in fair value of financial instruments (N, A, P) - - [00309] (663), 763
Fair value through profit or loss (N) [00310] (6630), (6631), (6633), (6634) , 7630, 7631, 7633, 7634 - -
Transfer of fair value adjustments through changes in equity (N) [00311] (6632), 7632 - -
Exchange differences (N, A, P) - - [00312] (668), 768
Impairment and gains from disposal of financial instruments (N, A, P) - - [00313] (666), (667), (673), (675), (696), (697), (698), (699), 766, 773, 775, 796, 797, 798, 799
Impairments and losses (N, A, P) [00314] (696), (697), (698), (699), 796, 797, 798, 799 - -
- Impairments, group companies and long-term associates (N, A, P) [00315] - - -
- Impairments, Other companies (N, A, P) [00316] - - -
- Reversal of impairments, group companies and long-term associates (N, A, P) [00317] - - -
- Reversal of impairments, other companies (N, A, P) [00318] - - -
Results from disposal and others (N, A, P) [00319] (666), (667), (673), (675), 766, 773, 775 - -
- Benefits, group companies and long-term associates (N, A, P) [00320] - - -
- Benefits, other companies (N, A, P) [00321] - - -
- Losses, group companies and long-term associates (N, A, P) [00322] - - -
- Losses, other companies (N, A, P) [00323] - - -
Other financial income and expenses (N, A, P) - [00329] [00330], [00331], [00332] (2)
Incorporation of financial expenses into the asset (N, A, P) [00330] - - -
Financial income from creditor agreements (N, A, P) [00331] - - -
Other income and expenses (N, A, P) [00332] - - -
FINANCIAL RESULT (N, A, P) - - [00324] [00297] + [00305] + [00309] + [00312] + [00313] + [00329]
RESULT BEFORE TAXES (N, A, P) - - [00325] [00296] + [00324]
Taxes on profits (N, A, P) - - [00326] (6300) * , 6301 * , (633), 638
RESULT OF THE FINANCIAL YEAR FROM CONTINUING OPERATIONS (N,A,P) (1) - - [00327] [00325] + [00326]
RESULT OF THE YEAR FROM DISCONTINUED OPERATIONS NET OF TAXES (N) - - [00328] -
RESULT OF THE PROFIT AND LOSS ACCOUNT (N,A,P) - - [00500] [00327] + [00328]

Notes to table :

(N) Standard model for filing accounts in the Commercial Registry; (A) Abbreviated model for filing accounts in the Commercial Registry; (P) SME model for depositing accounts in the Commercial Registry.

(*) Items marked with an asterisk may have a positive or negative sign.

Account numbers in parentheses correspond to debit accounts and those not in parentheses correspond to credit accounts.

(1) For this item, the equivalence will be applicable in all cases of account models, N, A or P, and consequently, the box corresponding to the code [00327] must be completed, even if said item does not appear broken down in the abbreviated and SMEs of the account deposit models in the Commercial Registry. (Back)

(2) No equivalence in PGC and PGCPYMES. (Back)