Financial statements of institutions subject to the Banco de España's accounting rules (pages 27 to 33)

Pages 27 to 33 of Form 200 contain the balance sheet, the profit and loss account, the statement of recognised income and expenses, and the statement of changes in net worth corresponding to entities subject to the accounting standards of the Bank of Spain.

These pages have been updated in form 200 for the Corporate Tax return for the 2017 financial year to comply with the provisions of Circular 5/2014 of 28 November of the Bank of Spain, amending Circular 4/2004 of 22 December for credit institutions on public and confidential financial reporting rules and financial statement models, Circular 1/2010 of 27 January for credit institutions on statistics on interest rates applied to deposits and loans to households and non-financial corporations, and Circular 1/2013 of 24 May on the Risk Information Centre.

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

Entities required to use these pages will leave uncompleted those corresponding to the accounts and annual statements of the general case (3, 4, 5, 6, 7, 8, 9, 10 and 11). Instead, they must complete the remaining pages of the declaration that are appropriate.

The equivalences between the different keys that appear on pages 27, 28, 29, 30, 31, 32 and 33 of form 200 are transcribed below.