Statement of changes in equity (pages 41 to 43)
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 between the different items of these sheets and the corresponding ones of the Accounting Plan of insurance entities, approved by Royal Decree 1317/2008, of July 24 and modified by Royal Decree 1736/2010, of December 23, are reproduced below.
Any negative items in the accounting statements that are completed in the corporate tax return form must be preceded by a minus sign (-).