3.3.3 Statement of changes in equity
On pages 41, 42 and 43 of form 200, the balances of the accounts representing the statement of recognised income and expenses and the total statement of changes in the net worth of the insurance entity will be completed. For this purpose, the accounting equivalences are reproduced below between the different items on these sheets and the corresponding ones in the Accounting Plan for insurance entities, approved by RD 1317/2008, of July 24, and modified by RD 1736/2010, of December 23.
Note:
Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-).