Law 215 Of December 17, 2014 - General Statement Of The State And Public Entities For The Financial Year 2013

Original Language Title: Legge 17 dicembre 2014 n.215 - Rendiconto Generale dello Stato e degli Enti Pubblici per l'esercizio finanziario 2013

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Microsoft Word - L215-2014.doc SAN MARINO We the Captains Regent of the Most Serene Republic of San Marino Having regard to Article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law n.186 / 2005; Promulgate and publish the following ordinary law approved by the Great and General Council at its meeting on December 16, 2014: LAW 17 December 2014 Ranked # 215 STATEMENT GENERAL OF THE STATE AND THE PUBLIC FOR THE FINANCIAL YEAR 2013 Art. 1 (Extraordinary State Changes ) 1. the extraordinary changes and the accounting records for the state General Statement are approved for the year 2013 which are summarized in the resolution of the Congress of State no. 22 of 7 August 2014 (Exhibit "A") and the accounting records as per the resolution of the Congress of State no. 6 of 22 July 2014 (Annex "B"), Art. 2 (amazing public bodies Variations) 1. extraordinary changes to the Authority's statements are approved by the Civil Aviation and Maritime Navigation, Ente Games State and the Company's Philatelic and Numismatic State provided for by the Authority's Executive Committee resolutions for Civil Aviation and Maritime Navigation no. 1 of 15 May 2014 (Appendix "C"), the Board of Directors of the Games n State. 1 of 20 May 2014 (Appendix "D") and the Autonomous State Philatelic and Numismatic Company's Board of Directors no. 4 of 6 October 2014 (Annex E) as per resolution of the Congress of State 33 of 21 October 2014. Art. 3 (Approval Statement of the State and Public Bodies) 1. The Interim Agreement pursuant to Article 58 of Law 18 February 1998 n. 30, the State General Report for the financial year 2013, as set out in Article 55 of that law (Appendix "F") as well as the General Reports for the same financial year the Institute for Social Security (Appendix "G" ), the Autonomous State Company for Public Services (Annex "H"), the Company Autonomous State of Public Works (Appendix "I"), the Company Autonomous Philatelic-Numismatic State (Annex "L") , of the University (Appendix "M"), the CONS * * to be coordinated (Appendix "N"), the Company Autonomous Centrale del Latte State (Annex "O"), the Authority for Civil Aviation and Maritime Navigation (Annex "P") and the Ente Games (Annex "Q Status"). Art. 4 (Maintenance Residues Active) 1. I still turned active compounds are retained in the financial statements until the State Congress is decided upon definitive cancellation in accordance with Article 66 of Law 18 February 1998 n. 30. Art. 5 (Amalgamation Residues) 1. As from the current fiscal year is authorized switching on: - the cap. 20 "General Income Tax" and the cap. 03/01/2870 "Refunds Tax Office Tax" of an active compound and a passive residual cumulative for the years 2011/2012, concerning the general collection of taxes on income and return of taxes Tax Office; - On cap. 260 "Tax on imported goods" and on the cap. 03/01/2890 "Refunds of Tax on imports" of an active compound and a passive residual cumulative for the years 2011/2012, regarding the collection and return of tax on imports; - On cap. 261 "Grinding tax refunds on goods imported" a cumulative surplus refers to the years 2011/2012, concerning the adjustment of tax rebates on imported goods; - On cap. 262 "Increases tax on goods imported on prior years' cumulative residue of an active reported to the years 2011/2012, concerning tax increases on imported goods of prior years; - On cap. 280 "Special tax on petroleum products" of a cumulative surplus refers to the years 2011/2012, concerning the special collection of taxes on petroleum products; - On cap. 420 "Financial penalties Tax Office" of a cumulative surplus refers to the years 2011/2012, concerning the collection of financial penalties Tax Office; - On cap. 01/03/2695 "Bad debt provision" of a cumulative passive residual reported to the years 2011/2012, concerning the provision for impairment of receivables; - On cap. 01/03/2860 "Contributions of Solidarity Art. 6, L. 22/01/1993 n. 9 "of a cumulative passive residual reported to the years 2011/2012, concerning the payment of solidarity contributions. Art. 6 (Elimination of residual assets related to receivables deemed doubtful and difficult to collect) 1. After the time limits provided for in Article 65 of Law 28 February 1998 n. 30 are eliminated from the Financial Statements of the active compounds related to doubtful and difficult to collect
entered into and the corresponding liabilities in the cap. 01/03/2695 "Allowance for doubtful accounts". 2. Receivables eliminated are entered in the Balance Sheet under "Fund eliminated residual assets." 3. The recovery of any sums is recorded on the chapter relevant competence account balance in the year in which it occurs and is recorded as active capital gain. Art. 7 (Allowance for doubtful accounts) 1. For the financial year 2013, the economies that occurred on residues relative to cap.1-3-2695 "Allowance for impairment" resulting in the elimination of residual assets written off and charged to the active compounds remain be part of the amount of residues. * * To coordinate Art. 8 (Retention of residual balance Perishing Public Bodies) 1. The autonomous institutions of the public sector are allowed to defer the forfeiture of still switched on residues of the relevant resolution of the Board of Directors. Art. 9 (Wake mortgage balance of the General Statement deficit) 1. A partial amendment of Article 7 of the Law 153 of 31 October 2013 and Article 8, paragraph 2, of Law 146 of 19 September 2014, the 'power of the mortgage balance the deficit of the State General Flow statement for the financial year 2013 is hereby authorized up to the amount determined in competence account of € 17,139,022.06 in the manner established by Article 8, paragraph 2, Law n.146 / 2014. Art. 10 (Acquisition on the previous state budget 2014 budget balances and cash dell'AASFN year 2013) in mind Article 13, paragraph 3, of Law 20 December 2013 n. 174 the acquisition on the state budget balances of financial statements and cash dell'AASFN year 2013 is based on the bridging tables attached to the Resolution of the Congress of State no. 33 of 21 October 2014, and the operational procedures laid down therein (Annex "R"). Art. 11 (Entry into force) This Law shall enter into force on the fifth day following that of its legal publication. Our Residence, this day of 17 December 2014/1714 THE CAPTAINS REGENT Gian Franco Terenzi - Guerrino Zanotti THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini