Law of the general budget for 1996 since the General Council at its session of 29 February 1996 has approved the following: law of the general budget for 1996 chapter. The credits and their amendments Article 1 Scope of the budget of the State 1. In the State budget for the financial year 1996 are: a) the budget of the General Administration b) the budgets of the parapublic entities: Caixa Andorrana de Seguretat Social, National Centre for Informatics of Andorra Forces Elèctriques d'Andorra Andorra Andorran National Institute of Finance Body of radio and television of Andorra Residence Sola d'enclar Andorran health care Service of Telecommunication Service in Andorra, Article 2 State of income and expenses 1. In the State expenses of the General Administration will grant credits for a total amount of 25,795,085,259 pesetas.

The expenditure budget of the general administration is financed: in) economic rights that is expected to settle during the financial year, as specified in the State income, estimated at a total of 25,448,977,060 pesetas.

b) With the amount of borrowing operations that point in article 18 of this law.

2. The budgets of parapublic entities to which refers the letter b) of the preceding article are approved with the following breakdown: In the budget of the Caixa Andorrana de Seguretat Social are granted credits to meet all of its obligations for a total of 10,044,542,785 pesetas. The resources provided during the financial year are encrypted at 13,424,065,440 pesetas.

In the budget of the National Center of computer science of Andorra are granted credits to meet all of its obligations for a total of 259,116,000 pesetas. The resources provided during the financial year are encrypted at 259,116,000 pesetas.

In the budget of the Forces Elèctriques d'Andorra will grant credits to meet all of its obligations for a total of 5,482,415,833 pesetas. The resources provided during the financial year are encrypted at 5,564,105,422 pesetas.

In the budget of the Institut Nacional Andorrà de Finances are granted credits to meet all of its obligations for a total of 1,316,041,073 pesetas. The resources provided during the financial year are encrypted at 1,455,200,000 pesetas.

In the budget of the organisation of radio and television of Andorra are granted credits to meet all of its obligations for a total of 294,179,000 pesetas. The resources provided during the financial year are encrypted at 294,179,000 pesetas.

In the budget of the residence Sola d'enclar are granted credits to meet all of its obligations for a total of 107,486,105 pesetas. The resources provided during the financial year are encrypted at 107,486,105 pesetas.

In the budget of the Andorran Health Care Service are granted credits to meet all of its obligations for a total of 2,670,215,000 pesetas.

The resources provided during the financial year are encrypted at 2,690,022,000 pesetas.

In the budget of the Andorran telecommunications service are granted credits to meet all of its obligations for a total of 4,379,335,000 pesetas. The resources provided during the financial year are encrypted at 4,390,834,000 pesetas.

Article 3 the State budget expenditure budget Structure is divided in accordance with a classification administrative, economic and functional.

Administrative classification groups the credits corresponding to the organic units that determine: ministries and departments.

The functional classification groups the credits depending on the nature of the activities to be carried out. Are broken down into groups, in functions, in subfuncions, in programmes and projects.

Economic classification groups the credits according to the economic nature of the expenses. Are the current costs (staff costs, consumption of goods and services, financial expenses and requited), capital expenditure (investments and transfers of capital) and the variations of financial assets and liabilities.

Article 4 Relationship of budgetary credits 1. The modifications of the budgetary credits will have to adjust to what is provided for in the present articles and the General Law on public finance.

2. The credits specified in the State of expenses have binding at the level of the program. Within each program authorized credits are restricted in terms of concept. However, the credits allocated to staff costs have binding in terms of article; are intended for real costs in terms of services and chapter, and the credits for grants nominatives are restricted in terms of subconcepte Article 5 credit transfers 1. For the purposes of articles 24 and 25 of the General Law of public finance are not considered extraordinary credits or credit transfers credit supplements current expenditure in current spending also initially equipped with items in the budget, but provided at the level of concept in the relevant section.

2. The provision of credits by the creation of budgetary concepts that are coming from; in the event that in the execution of the budget needs arise that there have been collected specifically for this purpose, they have to make credit transfers necessary to compensate for the new provision for an amount equal to the funding of the new concepts.

3. The Minister of finance may, on the proposal of the respective Minister, authorize transfers between credits within the same program for current expenses.

4. The Government may, at the proposal of the respective Minister, authorize credit transfers within the same program to the cost of capital.

5. Credit transfers are subject to the following limitations: a) can not diminish the extraordinary credits granted during the financial year, nor expandable credits.

b) cannot diminish the credits that have been increased with additional charges or transfers.

Article 6 credits which may in any case, in application of article 19, paragraph 2, of the General Law of public finance, they have character of expandable up to a sum equal to the obligations you need to engage, subject to compliance with the rules in force, the following credits: 1. it is intended to interest payments and depreciation and to the return of warranty.

2. The credits destined to meet the quotas of the Social security system.

3. The payment of the salaries of personnel, when they have to be increased as a result of increases


wage that may occur during exercise, diets or other compensation arising from legal requirements.

4. The credits concerned the payment of the proportional part of the sanctions imposed by the Customs Services, police and the Policemen's body, or any other body that for legal specification so available, and back towards the staff of the fingers services.

5. The credits destined to meet, by judicial ruling firm, the responsibilities of the Government or pecuniary parapublic entities.

6. Other expenses resulting from legal requirements and directly linked to the revenue of the State.

7. The credits generated by income effectively raised, rights or commitments of income derived from: the alienation of goods rendering of services 8. Expenses arising from obligations to the Administration pervingudes and unrelated to the performance of the administration following the administrative process relevant to the expandable credits.

9. The following items, within the Department of Social Affairs: 9.1) 600-482-50 non-contributory old-age Pensions, called "" 9.2) 600-482-60, so-called "Pensions for adults with disabilities" 9.3) 600-482-55, called "Pensions for charity" Article 7 advances of funds 1. In case of extreme urgency, the Government, subject to a report of the auditor general, may authorize the head of Government in the granting of advances for obligations not contained in the current budget, or with insufficient budget, and with a maximum limit of 5 to 100 authorized appropriations for the budget of the financial year.

2. These advances must be subject to subsequent ratification with approval of special credits or supplements of credits.

3. If the Council does not approve the laws of extraordinary credits or supplements of credits, advances of funds will cancel override by the credits of the respective Ministry.

Article 8 Powers of the head of Government the head of Government, at the proposal of the affected ministries, you can authorize the transfer of budgetary credits that are necessary as a result of possible administrative reorganisation affecting one or more ministries.

These operations may not imply, in any case, increase of credit within the budget.

Article 9 budget Information to the Minister of finance, in accordance with article 55 of the General Law of public finance, has sent on a quarterly basis, and within the next quarter, the State of implementation of the budget and its modifications, as well as the movements and the situation of the Treasury, to the Legislative Commission of finance and budget of the General Council, informative and study.

Second chapter. The budget management and public expenditure Article 10 contracting of works the Administration may hire, by way of allocation of direct purchase, the costs corresponding to the works of recognised urgency, for a maximum amount of 5 million pesetas.

In the case of expenses for ordinary works, the maximum amount of the expenses that you can contract directly with the Administration is 2,500,000 pesetas.

However, the definitive corresponding to these contracts, when the amount exceeds 1.000.000 pesetas, will be made public official Gazette of the Principality of Andorra, where you will specify the form of concession, the type of contract, the identity of the successful bidder, the name and location of the work and the true price of the contract and fit for the administrative.

Article 11 supply contracts Have the character of smaller supplies, those supplies of goods or supplies of easy damage to the use, the amount of which does not exceed the 400,000 pesetas. In these contracts the corresponding invoice has to replace the contractual document and record of compliance.

Cannot be desagregar those supplies that, being of the same nature, acquired in the same month of each budgetary exercise.

Article 12 Government Authorisation 1. The authorisation of expenditure is the responsibility of: a) the Government, for the expenses of more than 1.000.000 pesetas.

b) the head of Government, the Ministers of the Government for the expenses up to 1.000.000 pesetas.

2. it is required the agreement of the Government for the conclusion of contracts that involve a proposal for spending more than a million pesetas (1.000.000 PESETAS) Article 13 Commitments of expenditure charged to future budgets the Government of Andorra multi-annual expenditure for supplies currents can be decreed, leases, provision of services and technical assistance. The amount of the commitments corresponding to each one of the future exercises may not exceed the following limits, that have been applied to the amount of each one of the chapters of the State budget of expenses approved initially by the General Council: in) In the financial year immediately following, 40% b) in the second year, 30% c) in the third year, 25% Article 14 Additions of credits to the following exercise For Government agreement can be incorporated to the corresponding credits expense budgets the financial year immediately following: a) The extraordinary credits, credit approved credit transfers and supplements during the last quarter of the budget exercise.

b) refunds of improper payments and the contributions of entities completed during the last quarter of the budget exercise.

c) credit emparin commitments of capital operations costs not carried out at the end of the year.

of The current spending commitments credits) emparin contracted and which, for reasons justified, are not able to perform during the exercise.

Article 15 Exceptions to the audit procedure in accordance with articles 36 and 42 of the general law of public finance, excepts of the procedure of prior audit or review the records relating to the following expenses: 1. The costs over 400,000 pesetas of Chapter 2 – consumption of goods and services, which must also be regulated in the liquidation phase.

2. The costs over 400,000 pesetas of the game 163-00, called "training and improvement of personnel", which should also be regulated in the liquidation phase.

3. The costs involved to justify payment orders, which must be regulated in the authorisation phase and in the mandatory justification later.

4. With regard to the costs considered in section 1 and 2, are not allowed to desagregar those invoices that correspond to expenses of the same nature and acquire in the same month of each budgetary exercise.

Article 16 Rounding money


For all the effects of the budget management and accounting are removed from the Spanish peseta and rounded off the corresponding numbers in the lower peseta or higher, according to lower or equal or superior, respectively, at fifty cents.

Article 17 payment of current transfers the payments corresponding to current transfers are made in two parts: 1. I can understand the half of budget credit, and must be delivered during the three months following the date of approval of this law.

2A. The total or partial amount of the respective credit that the person or entity the recipient justify need for the purpose that motivates the grant.

Except in the case of subsidies arising from legal or contractual obligations during the year 1996, the transfers have a provisional character, if there is no final settlement, until it is demonstrated the need or justification for the subsidy, and in view of the corresponding accounts of the beneficiary.

Excepts of the norm of the above transfers to General services of the co-Principality, to the General Council, the Constitutional Court, and those that manage the Ministry of Foreign Affairs, the Ministry of economy, referring to the Department of agriculture, and the Ministry of Social Affairs and culture or for education, youth and sports, the concept 482 (families or non-profit institutions).

Capital transfers in the Commons are carried out in accordance with the terms established by the law of transfer in the Commons.

Third chapter. Article 18 financial operations Operations of indebtedness authorized the Government because, at the proposal of the Ministry of finance, confront the borrowing operations the following: a) Issue public debt to a maximum amount of 346,108,199 pesetas b) Make credit transactions up to a maximum limit, during the year of 1996, of 346,108,199 pesetas c) Make credit operations up to an amount of 500 million pesetas for needs of Treasury.

Debt collection that relate letters a) and b) above cannot exceed the amount of 346,108,199 pesetas.

The indebtedness authorized in 1995 and not formalized on December 31 of this year will be deferred in 1996, in order to finance the investment costs of the credits committed that it will not have been able to perform during the exercise and that it must be incorporated in the budget for the year 1996, in application of article 35.3 of the General Law on public finance.

Repealing provision abolishes all the above rules on what versus offline.

First final provision authorized expenditures charged to the budget credits have been extended to impute to the credits allowed by this law. In the event that in the budget extended the record not the same concept as in the budget for 1996, the Ministry of finance must determine the budget concept that should be charging the authorized spending.

Second final provision this law shall enter into force on the day of its publication in the official bulletin of the Principality of Andorra.

Casa de la Vall, 29 February 1996 Josep Dallerès Codina, General Syndic Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Jacques Chirac Joan Martí Alanis, President of the French Republic the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra at the 1996 general Budget Summary table summary table budget Project of the General Administration, 1996 the Government of Andorra functional classification 0 public debt and financial operations 618 million 00 public debt and financial operations 618 million 001 Public Debt of the State 436 million 0001 public debt of the State 436 million 002 182 million 0002 financial operations financial operations 3,028,249,001 11 182 million 1 general Services Directorate of the State 1,080,946,185 112 The Government's management of Government Activities 1,080,946,185 1121 1,080,946,185 12 564,981,449 121 General Services Administration 334,545,255 1211 support for administrative management of the Government Infrastructure Administration Services 225 million 122 109,545,255 1212 112,881,822 1221 77,593,646 1222 35,288,176 123 Publications Services Public 117,554,372 1231 87,554,372 1233 staff Organization of the public function 30 million 13 foreign relations 406,542,327 131 17,816,010 1311 general administration and General Services Management 17,816,010 132 Diplomatic Action 261,847,995 1321 diplomatic relations International Cooperation European Union 126,878,322 1331 261,847,995 133 45,779,096 1332 16,099,226 1333 Pyrenees work community contribution to international initiatives 65 million 14 975,779,040 142 Justice Administration of Justice Bodies of Justice Legal and Forensic Medicine 684,063,301 1421 664,063,301 1422 20 million 143 291,715,739 1431 penitentiary prison civil Protection 291,715,739 2 1,779,089,024 22 1,779,089,024 221 civil Security and citizen security and public order public safety Fire Prevention 1,047,890,767 2212 1,779,089,024 2211 343,198,257 2213 Infrastructure social Action 388 million 3 : protection and promotion social Protection 1,164,083,261 31 896,008,436 311 general administration and General Services Management 63,975,142 3111 56,311,747 3112 diffusion and social outreach primary health care 7,663,395 312 37,448,117 313 37,448,117 3121 interparochial Relationship Programs of prevention and integration 557,146,229 3131 children and youth 8,794,320 3132 old age Disabled Family 115,869,932 3134 360,161,311 3133 66,958,166 3135 infectious diseases 2,137,500 3136 3,225,000 314 Crime action with civic 56,423,053 3141 grants to organizations fostering solidarity 56,423,053 315 11,800,000 3151 national Actions and labour relations and international immigration 25,545,926 3162 11,800,000 316 169,215,895 3161 general Management prevention and control of working conditions 143,669,969


32 social promotion Promotion 268,074,825 3211 268,074,825 321 educational scholarships and grants to students of social public goods Production 268,074,825 4 7,507,247,046 41 1,004,263,980 411 881,842,700 4111 Health Administration Health management and general services health, education and promotion Planning 642,205,646 4112 36,157,054 4113 Sports Medicine Health Infrastructure 3,480,000 4114 200 million 412 public health public health pharmacy Inspection 17,690,516 4121 122,421,280 4120 18,451,974 4122 environmental hygiene section of food hygiene Section 15,557,752 4123 17,011,567 4124 Central laboratory of public health, Veterinary public health 20,060,104 4125 12,790,066 4126 20,859,301 42 3,916,681,769 421 Education Health Inspection general administration of Education Services school Infrastructure Management and General 794,964,008 4211 69,964,008 4212 725 million 422 3,114,151,217 4221 maternal Education Education, compulsory and secondary specialized Education 2,757,660,512 4222 79,128,058 4223 University Education Teaching 198,083,375 4224, adult training agreements with educational institutions 69,279,272 4226 10 million 423 Youth 7,566,544 4231 promotion of Youth 7,566,544 43 839,633,605 431 Sports sports and education general Administration 839,633,605 4311 physical Infrastructure 20,085,370 4312 266,128,292 4313 117,680,053 4314 sports Support support for sports community Welfare 435,739,890 44 1,153,907,250 441 766,933,229 4411 general administration and General Services Management Infrastructure 281,933,229 4412 of the Environment Environmental management and Control 485 million 442 206,031,489 4421 206,031,489 443 98,431,360 4431 general heritage management waste management Wildlife Management , of the flora and the environment 66,857,598 4432 infrastructure Management quality management 82,511,172 4441 31,573,762 444 mountain Environmental Monitoring of environmental quality 82,511,172 45 592,760,442 451 163,237,972 4511 administration Culture management and General Services Support to the entities 108,477,792 4513 54,760,000 452 280,318,812 4521 cultural heritage cultural historical research 33,803,842 4522 81,250,731 4523 diffusion of cultural heritage restoration and conservation of the cultural heritage protection and cultural heritage recovery 155,893,131 4524 9,371,108 453 Library 47,396,815 4531 general programme of the library 30,136,052 4532 6,210,500 4533 11,050,263 454 National Library public library promotion and Cultural Action 63,555,391 4541 general Program of promotion and cultural action 16,273,357 4542 Organization, Assembly and transfer of Music Program 31,944,854 4543 15,337,180 455 38,251,632 4551 General Services language policy language policy advisory and Programme 19,477,256 4552 performance 894,376 4553 Administration Program of language policy language development Program 16,610,000 4554 1,270,000 5 of public goods production Basic Economic Infrastructure and transport 4,219,753,616 51 3,912,574,616 511 general administration and General Services Management 737,074,616 5111 737,074,616 512 2,825,500,000 5121 Land Transport infrastructure Creation of roads other roads 1,480,000,000 5122 925 million 5123 415,500,000 5124 road Conservation studies and projects of road planning water resources Infrastructure 350 million 5130 5 million 513 in hydraulic pipe 100 million 5131 250 million 52 rivers resources 282,179,000 528 282,179,000 5281 Communications Communications Planning and operation of telecommunications 282,179,000 54 basic information 25 million 541 statistical Mapping and topography surveying and cartography 25 million 5411 25 million 6 Economic Regulation of general economic Regulation 872,593,686 61 681,261,489 611 151,410,002 6111 Finance and General Services Management Planning, economic and financial studies 14,356,830 6112 18 million 6113 86,574,224 6114 shopping center planning and economic policy, Situation and budget 32,478,948 612 126,037,156 6121 budget management personal property Management and real estate 50,117,872 6122 12 million 6123 general intervention 25,672,487 6124 public accounting tax revenue Management System Management 38,246,797 613 403,814,331 6131 9,028,229 6132 394,786,102 62 tariff Control Regulation 191,332,197 621 191,332,197 6211 Trade commercial directorate-general 57,160,800 6212 information and guidance for the commercial promotion of consumer and commercial inspection Campaigns 4,500,000 6213 8,079,644 6214 Intellectual Property, trademarks and patents 121,591,753 7 Economic Regulation of productive sectors Agriculture 1,470,541,794 71 441,969,739 711 general administration and General Services Management 17,209,430 7111 17,209,430 712 89,700,000 7121 89,700,000 713 Crops livestock Activities agricultural activities 335,060,309 7131 Livestock 260,060,309 7132 75 million 72 158,669,140 721 Industry Infrastructure General administration and General Services Management 17,111,685 7211 17,111,685 722 management and control in the 25,118,443 7221 industries management and control in industries 25,118,443 723 116,439,012 7231 cable Transport Transport and meteorology 19,647,862 7232 96,791,150 73 869,902,915 731 Tourism car Transport general administration and General Services Management 36,498,769 7311 36,498,769 732 833,404,146 7321 outdoor planning and promotion of Tourism tourism promotion organisation and promotion of tourism 720,013,956 7323 inside 104,390,190


7324 tourist economic Observatory 9 million 9 transfer to other public administrations Public Administrations in the Commons Transfers transfers to 5,135,527,831 91 5,135,527,831 911 5,135,527,831 25,795,085,259 5,135,527,831 9110 computer processing and Transfers Total administrative Classification and General Secretariat Executive Council official Gazette of the Principality of Andorra 6,684,982,898 100 115 35,288,176 120 40,342,087 10 6,760,613,161 150 head of Government Ministry Legal Department General of the Office of State Police Department 107,237,360 151 1,049,981,767 152 35,745,926 153 Department of Labor Department of immigration 131,378,969 154 personnel department 117,554,372 159 598,561,151 166 216,715,739 15 Penitentiary Department of Justice Minister-Secretary of State of the Interior Ministry of the environment 2,257,175,284 200 1,143,907,250 20 head of Government-Office of State of environment 1,143,907,250 300 406,542,327 310 869,902,915 30 Tourism Department Department of Foreign Affairs Ministry of Foreign Affairs Finance Department 1,276,445,242 350 228,323,952 360 Department of Customs Service Department of General 25,672,487 370 344,786,102 380 32,478,948 35 631,261,489 400 studies Ministry of Finance Department of Territorial 34,150,245 401 423,198,257 402 prevention and fire extinguishing and Rescue Department of public works Services Department 381,266,380 40 5,340,157,991 403 Foreign Ministry of Territorial 6,178,772,873 450 3,508,059,920 451 Department of Education Department of youth sports 7,566,544 452 575,433,552 45 Department of the Ministry of education, youth and sports 4,091,060,016 500 Department of Agriculture Department of Commerce Department of industry 124,240,444 520 366,969,739 510 158,669,140 50 649,879,323 550 General Health Department, Ministry of economy 642,205,646 560 220,388,517 55 Health Department Ministry of health 862,594,163

726,792,541 625 600 Social Affairs Department Ministry of culture 585,504,104 650-General of Social Affairs and culture of the Ministry of Social Affairs and culture 13,079,813 60 1,325,376,458 900 expenses and financial operations and financial operations Expenses Total 618 million 25,795,085,259 618 million 90 general economic Classification 1 5,450,724,220 10 bonus Expenses staff costs 69,858,252 100 1,813,081,616 110 69,858,252 11 bonus expenses fixed basic remuneration of Staff and other contractual Staff basic Salaries and other remuneration remuneration 1,813,081,616 12 2,543,165,641 13 2,543,165,641 120 Staff 119,131,721 14 119,131,721 130 basic Salaries and other remuneration of any other personnel other personnel 51,329,917 140 51,329,917 16 fee. Prest. and move. to by the employer social security Contributions 854,157,073 160 619,747,943 161 94,424,130 163 social benefits social Costs of staff 139,985,000 2 consumption of goods and Services 3,676,199,346 20 302,352,294 200 Rentals to rent land and natural goods 59,470,224 202 176,717,070 203 machinery Rental Rental buildings and other buildings, facilities and equipment transport equipment rental 4,115,000 204 60,375,000 206 renting computer equipment Rental 1,550,000 209 other tangible assets Repair 125,000 21 and maintenance conservation 256,228,000 210 repair and maintenance of land and goods na 15,675,000 212 repair and maintenance. Buildings and other constructions machinery repair and maintenance 88,083,500 213 97,672,000 214 facilities repair and maintenance. 22,034,500 215 transport equipment repair and maintenance. Furniture and effects 3,797,000 216 27,382,000 217 computer equipment repair and maintenance of repair and maintenance of goods intended for autilitza. 297,000 218 general repair and maintenance. 765,000 219 apparatus and instruments for repair and maintenance. Other material fixed assets 522,000 22 Material, supplies and other Office Material 2,905,109,052 220 128,563,500 221 481,800,974 222 349,897,504 224 69,064,697 223 Transport Communications Supplies insurance premiums Tax 106 million 225 2,088,600 226 1,037,703,709 227 other services work carried out by other companies 118,810,000 230 71,470,000 231 729,990,068 23 Refund of indemnities for services new services New 93,700,000 242 47,340,000 24 Locomotion diets 93,700,000 3 516,100,000 30 financial services public debt Costs public debt Interest Loan 436 million 31 436 million 300 loan Interests Of 10 million 330 50 million 310 50 million 33 accounts interests of current accounts deposits 10 million 34, bonds and other financial expenses Other 10,100,000 349 10,100,000 35 Exchange Differences Exchange Differences ordinary Transfers 10 million 350 10 million 4 4,536,546,577 40 to the co-princes 100 million 402 to the co-princes 100 million 41 autonomous organisms 1,441,025,970 411 administrative transfers to autonomous organisms 500,060,970 46 940,965,000 412 parapublic entities administrative to local corporations to local corporations 258,452,489 462 258,452,489 47 Private companies to private companies and families 226,500,000 48 226,500,000 472 institutions without purpose of 2,082,493,719 482 families and institutions without purpose of outdoor 2,082,493,719 49 428,074,399 492 on the outside 6,680,540,796 60 5.7562.620.796 428,074,399 6 real Investments new Investments


natural assets land and buildings and other 600 435 million 602 1,480,600,000 603 constructions Machinery, installations and equipment transportation Equipment furniture and kitchenware 17,300,000 605 289,210,000 604 63,465,200 606 equipment for information processes 127,548,096 607 Goods intended for the general use 2,868,400,000 608 Other fixed assets investment projects and studies 28,597,500 609 452,500,000 61 790,270,000 610 replacement investments land and natural goods 35 million 612 buildings and other constructions Machinery 396,400,000 613 , facilities and equipment and Furniture 1,415,000 616 48,125,000 615 equipment for information processes 46,510,000 617 Goods intended for the general use 260,800,000 618 personalty of artistic or historical interest, cu 1.000.000 619 Other fixed assets intangible fixed assets intangible fixed assets 1,020,000 64 105,150,000 640 105,150,000 69 22,500,000 690 new services new services 22,500,000 7 4,932,974,320 76 capital transfers to local governments 4,905,304,320 761 12,081,000 762 4,879,075,342 763 local corporations parapublic Administration autonomous administrative Bodies abroad 14,147,978 79 27,670,000 792 On the outside 27,670,000 9 financial liabilities 2 million 94 refund of deposits and Total deposits 25,795,085,259 deposits return of 2 million 941 2 million general revenue Budget 1996 2 indirect taxes On consumer goods 19,498,796,560 21 7,305,000,000 212 11,918,000,000 213 19,498,796,560 211 indirect goods Tax Refund On the rights of the TEC 275,796,560 3 fees and other income Taxes 318,062,131 312 346,937,869 313 2,948,944,000 31 2,115,000,000 311 trade Rate Rate Rate judicial Rate 550 million 314 vehicles passive residences 300 million 315 600 million brands Rate

32 468,416,000 322 services licences, permits and authorizations 121,680,000 323 624,000 324 6,032,000 325 school Cards Certificates health services 114,400,000 326 passport is 11,960,000 327 inscriptions in register 152,880,000 328 26,520,000 329 Inspections other services 34,320,000 33 sales of goods for sale 2,600,000 333 103,168,000 330 11,960,000 331 53,040,000 332 4,680,000 334 Photocopies publications Printed Guides cartography and aerial photography 12,480,000 335 useless Effects and waste material Health Products 6,760,000 337 1,248,000 339 other goods 10,400,000 34 Withdrawals of 110 million 341 closed budget 100 million 342 exercises running 10 million 35 other income 152,360,000 351 109,200,000 352 Sanctions Proceedings 36,400,000 353 6,240,000 354 Unexpected surcharges and delay capitalizations 520,000 5 2,912,736,500 53 interests of deposits and bank accounts 1,270,000,000 530 interests of bank accounts 1,270,000,000 54 855 million 540 results distribution products distribution of results 855 million 55 concession products and 6 million 551 special land use property Income 781,736,500 590 Canons 6 million 59 Canons 781,736,500 8 Financial assets 86,500,000 82 reimbursement of loans to the sector short-term Loans 86,500,000 820 86,500,000 9 financial liabilities Deposits and bonds Bonds Total 2 million 2 million 941 2 million 94 received the General Council Budget 25,448,977,060 general 1996 economic Classification 1 staff costs 156,224,179 11 60,801,663 111 60,801,663 13 renumbering expenses General Council Hon. Permanent 18,090,498 131 Renumeracions Renumeracions 18,090,498 14 48,621,851 15 48,621,851 141 basic basic contractual Personnel temporary staff basic Renumeracions 5,678,182 151 5,678,182 18 Social security contribution 17,314,985 181 7,904,216 183 2,351,765 184 permanent contractual Staff General Council Hon. 6,320,841 185 738,164 19 temporary staff Other staff costs Raw 5,717,000 191 of marriage and birth 94,500 192 training and perfecting 472,500 194 4,400,000 195 travel and travel Clothing and goods consumption 750,000 2 76,322,231 22 4,667,700 223 Machinery repair and maintenance services , facilities and equipment 227,700 226 computer Equipment transport equipment 2,300,000 224 400,000 227 Grass-Green spaces 1,740,000 23 5,620,000 231 inventariable or Ordinary material acquisition 2,850,000 232 furniture and kitchenware 400,000 233 newspapers, magazines and periodicals 600,000 234 Books and other publications Material Supplies 1,500,000 235 computer 4,463,500 241 1,945,000 242 270,000 24 electrical power Water heating Fuels 525,000 243 1,050,000 244 Fuels for transport pharmaceutical products of 10,000 248 283,500 246 200,000 249 Other cleaning supplies 450,000 25 1,335,000 252 Freight Transport Transport and communications and Telecommunications 200,000 255 messengers 1.000.000 256 Posts 2,386,031 261 467,570 262 135,000 26 individual risk of accidents Insurance general liability Risk civil liability and Risk 463,500 263 700,803 264 widgets fire risk and water 248,958 27 Theft Risk 505,200 265 work carried out by other companies 40,750,000 271 150,000 272 150,000 273 Security Cleaning studies and advice computer Works 11 million 274 2 million

275 18,500,000 276 Audits of Print books and publications 7 million


278 corrections and translations 1,500,000 279 Other 450,000 28 works public relations and advertising representation Expenses 16 million 281 2,500,000 282 11,450,000 283 meetings costs 750,000 284 events and advertising and propaganda 300,000 285 gifts and gifts 1.000.000 29 other expenses and supplies 1,100,000 298 Others 100,000 299 consumption Allocation for new services and other financial costs 1.000.000 3 11,450 33 banking 11,450 332 11,450 4 transactions costs requited 55,525,000 48 To families and non-profit institutions non-profit Institutions 55,525,000 482 investment Expenses 55,525,000 6 Furniture Computer Equipment 3 million 1171 4,900,000 1161 900,000 1181 acquisition of works of art 1.000.000 Total expenses 292,892,860 Revenue Budget in 1996. General Council 3 fees and other income sales of goods 140,000 31 140,000 311 140,000 4 288,842,860 5 Transfers Publications capitalizations 4 million 53 interests of bank accounts Total 292,982,860 income 4 million 4 million 531 peseta Accounts budget of the Andorran health care Service of economic Classification Costs staff costs 1 1,248,786,000 2 1,295,962,000 3 services and goods consumption financial expenses 2,006,000 operating expenses 2,546,754,000 6 103,654,000 7 19,807,000 capital transfers, real Investments investment Charges Total 123,461,000 expenditure budget Revenue 2,670,215,000 4 2,166,229,000 523,793,000 5 current Transfers income budget Total capitalizations 2,690,022,000 Budget of the National Center of computer science of Andorra 1996 economic Classification Costs staff costs 1 153,990,000 2 80,836,000 3 services and goods consumption 640,000 financial expenses operating expenses Expenses Investments 23,650,000 23,650,000 235,466,000 6 real investment Total expenditure budget Income 259,116,000 5 259,116,000 259,116,000 income budget Total assets Revenue Budget of the residence Sola d'enclar economic Classification Expenditures 1 Costs personal Consumption of goods and services current 66,359,463 2 35,581,642 3 101,986,000 6 real Investments operating expenses financial expenses 45,000 5,500,000 5,500,000 investment expenses Total expenditure budget Revenue 107,486,105 4 53,742,000 53,744,105 5 current Transfers income budget Total capitalizations 107,486,105 budget of the Telecommunications Service of Andorra 1996 economic Classification Costs staff costs 1 600,947,000 2 1,621,745,000 3 services and goods consumption financial expenses Operating Expenses 15 million requited 18 million 4 2,255,692,000 6 Real investments investment Expenses 400 million capital Transfers 1,723,643,000 7 2,123,643,000 Total expenditure budget Income 4,379,335,000 income 4,390,834,000 5 Total capitalizations budget 4,390,834,000 budget of the Forces Elèctriques d'Andorra 1996 economic Classification Costs staff costs 1 449,660,146 2 3,289,772,857 3 services and goods consumption financial expenses 53,487,730 operating expenses 3,792,920,733 6 805 million 7 686,687,500 capital transfers, real Investments investment Expenses Financial Liabilities 197,807,600 1,491,687,500 9 variation of financial assets and liabilities Total 197,807,600 budget 5,482,415,833 expenses 5,564,105,422 Income Total income budget capitalizations 5 5,564,105,422 budget of the radio and television of Andorra 1996 economic Classification Costs staff costs 1 105,017,000 2 176,951,000 3 services and goods consumption 130,000 financial expenses operating expenses Expenses Investments 12,081,000 12,081,000 282,098,000 6 real investment Total expenditure budget Income 294,179,000 270,098,000 5 current Transfers 4 capitalizations 12 million 6 Total revenue capital transfers 12,081,000 budget 294,179,000 budget of the Andorran National Institute the 1996 finance economic Classification Costs staff costs 1 68,825,073 2 consumption of goods and services 38,116,000 operating expenses 106,941,073 6 9,100,000 7 1,200,000,000 capital transfers, real Investments investment Charges Total 1,209,100,000 1,316,041,073 expenditure budget Income 5 income budget Total capitalizations 1,455,200,000 1,455,200,000 budget of the Caixa Andorrana de Seguretat Social Economic Classification Costs staff costs 1 245,167,076 2 203,245,723 3 services and goods consumption financial expenses 505,237,241 4 current Transfers 8,936,582,745 operating expenses 9,890,232,785 6 154,310,000 154,310,000 investment Expenses real Investment Total expenditure budget Income 10,044,542,785 5 13,424,065,440 13,424,065,440 income budget Total capitalizations