3.3 Financial statements of insurance entities
On pages 34 to 43 inclusive, of form 200, the balance sheet, the profit and loss account, the statement of changes in equity, the statement of recognised income and expenses and the total statement of changes in net equity corresponding to the insurance entities are included.
Entities required to use these pages will leave uncompleted those corresponding to accounts and annual statements of the general case (pages 3, 4, 5, 6, 7, 8, 9, 10 and 11). Instead, they must complete the remaining pages of Form 200 declaration that are applicable.
Note:
Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-).