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 (-).

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)