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Practical Manual for Companies 2023.

Result of the net gains and losses account (box 00500)

1. In general terms

The amount appearing as the result of the profit and loss account in box [00500] on page 8 of form 200 will be transferred to box [00500] "Result of the profit and loss account" on page 12 of form 200. In the event of a negative result, the amount entered will be preceded by a minus sign (-).

2. Special cases

  1. If it is an entity required to keep its accounting in accordance with the rules of the Bank of Spain , it will transfer to this box the amount that appears as the result of the year in box [00500] on page 30 of form 200. In the event of a negative result, the amount entered will be preceded by a minus sign (-).

  2. If the reporting entity is a insurance entity to which the Accounting Plan approved by Royal Decree 1317/2008, of July 24, is mandatory, it will transfer to this box the amount that appears as the result of the year in box [00500] on page 40 of form 200. In the event of a negative result, the amount entered will be preceded by a minus sign (-).

  3. If the reporting entity is subject to Circular 3/2008 , dated September 11, of the Securities Market Commission, on accounting standards, annual accounts and statements of reserved information of collective investment institutions, it will transfer to this box the amount that appears as the result of the year in box [00500] on page 46 of form 200. In the event of a negative result, the amount entered in this box will be preceded by a minus sign (-).

  4. If the reporting entity is a mutual guarantee company , to which the provisions of Order EHA /1327/2009, of May 26, on special rules for the preparation, documentation and presentation of accounting information of mutual guarantee companies apply, it will transfer to this box the amount that appears as the result of the year in box [00500] on page 51 of form 200. In the case of a negative result, the amount entered in this box must be preceded by the minus sign (-).

Reports:

Tax imputation of donations . From an accounting perspective, donations involving intangible fixed assets, material assets and real estate investments are recorded as income for the year in proportion to the amortization carried out in that period for the aforementioned items or, where applicable, when their disposal or impairment correction or derecognition occurs. From a tax perspective, the regime is different: In the case of lucrative acquisitions, the market value of the item in the tax period in which it is received must be included in the tax base and, therefore, an increase to the accounting result will be necessary.