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Practical Manual for Companies 2023.

Chapter 4. Financial statements of model 200

  1. General system (pages 3 to 11)
  2. Financial statements of institutions subject to the Banco de España's accounting rules (pages 27 to 33)
  3. Accounting statements of insurance entities (pages 34 to 43)
  4. Unit Trust Institutions’ accounting statements (pages 44 to 48)
  5. Mutual guarantee companies' accounting statements (pages 49 to 54)