Key Benefits:
The legislative framework of reference in budgetary matters for the elaboration of the General Budget of the State is essentially shaped by the Spanish Constitution of 27 December 1978, Law 47/2003, of 26 of November, General Budget, Organic Law 2/2012 of 27 April, budgetary stability and financial sustainability, and European regulations on budgetary matters that are applicable.
In accordance with Article 36.2 of Law 47/2003, of 26 November, General Budget, the procedure for the preparation of the General Budget of the State will be established by order of the Minister of Finance and Public Service.
This Ministerial Order dictates the rules for the preparation of the State Budget for 2018. It covers the general criteria for budgeting, the institutional setting of budgets, the process of drawing up and processing the preliminary draft budget, establishing the composition of the bodies involved in the budget. process of elaboration, deadlines and documentation for the preparation, and details of the content of the budgetary structures.
By virtue of the above, I have:
Article 1. General budgeting criteria.
The State Budget for 2018 will be geared towards achieving the objectives of the Government's economic policy and will bring its revenues and expenditure into line with the objectives of budgetary and budgetary stability. public debt approved by the General Courts for the public sector in accordance with the provisions of Article 15 of the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability. In addition, the State Budget for 2018 shall be adjusted to the non-financial expenditure limit set by the Government in a manner consistent with the budgetary stability objective and the expenditure rule approved for that financial year in the State in accordance with Articles 12 and 30 of the said Organic Law.
The guidelines for the distribution of expenditure and the criteria for allocating resources shall be determined by the holder of the Ministry of Finance and Civil Service, in line with the update of the Stability Programme. approved by the Government. The 2018 General State Budget will also take into account the recommendations of the Council of the European Union formulated both within the framework of the European Semester and the excessive deficit procedure in which Spain finds immersed.
Article 2. Institutional scope.
1. According to Article 32 of Law 47/2003 of 26 November, General Budget, the General Budget of the State constitutes the encrypted, joint and systematic expression of the rights and obligations to be settled during the financial year. each of the bodies and entities that are part of the state public sector.
In accordance with the above, for the elaboration of the General Budget of the State, each of these bodies and entities will present their budgets, which will, according to their rules, be limited or estimated.
2. In accordance with the provisions of the previous paragraph, the General Budget of the State shall comprise:
a) Budgets with the limiting character of the following entities:
1. State.
2. º of autonomous organisms.
3. of the members of the Social Security System.
4. Other entities in the State public sector to which the specifications and amendments regime is applied in Law 47/2003 of 26 November, General Budget or whose specific rules confide to its budget limiting character.
b) The estimates of the following entities are estimated:
1. of the business public entities, state commercial companies, state public sector foundations and the rest of the state public sector entities that apply the principles and norms of Accounting for the Spanish company's Trade Code and General Accounting Plan, as well as its adaptations and provisions that develop it.
2. of the consortia, the public universities not transferred, the funds without legal personality and the remaining public law entities of the state administrative public sector with budget estimate.
Article 3. Budgeting Unit.
The General Budget of the State will be drawn up in thousands of euros, with two decimal places.
Article 4. Committees involved in the process of drawing up the General Budget of the State.
1. Spending Policy Committee.
In accordance with Article 36 of Law 47/2003, General Budget, the guidelines for the distribution of expenditure, laying down the criteria for drawing up proposals for budgets and their quantitative limits with the priorities and limitations to be respected shall be determined by the holder of the Ministry of Finance and Civil Service.
To this end, the Committee on Spending Policies will be set up to be chaired by the head of the Ministry of Finance and Civil Service and, in his absence, by the head of the Secretariat of State for Budgets and Expenditure, and be made up of the holders of the ministerial departments, or, in their absence, by the deputy secretaries of the departments.
The Chair of the Spending Policy Committee may convene other spending managers, as well as the advisory staff it deems necessary.
2. Program Analysis Commissions.
The Program Analysis Commissions are the working groups within which the study of the adequacy and validity of the spending programs with respect to the objectives pursued by them, and their needs, takes place. financial resources, in line with the priorities of the expenditure policies and within the financial resources established.
A Programme Analysis Commission will be set up for each of the ministerial departments, with the following composition:
(a) The holder of the Secretariat of State for Budgets and Expenses.
(b) The holder of the Directorate-General for Budgets.
(c) The holder of the Sub-Secretariat of the ministerial department.
(d) The Head of the Budget Office of the ministerial department.
Will act as chairman of the Program Analysis Commissions the head of the Secretariat of State for Budgets and Expenditure and, in his absence, the Director General of Budgets.
The President of the Program Analysis Commissions may call other expense managers, as well as the advisory staff that they deem necessary.
Article 5. Process of drafting and processing of the preliminary draft.
The Budget Directorate General will draw up the expenditure statements of the preliminary draft general budget of the State for 2018 taking into account the economic policy guidelines, the non-financial expenditure ceiling of the State budget, the priorities formulated by the Committee on Expenditure Policies, the resulting conclusions, if any, of the Programme Analysis Commissions and the proposals submitted by the different management centres.
The Secretariat of State for Budgets and Expenses will coordinate the proposals of the management centers of the Ministry of Finance and Civil Service and those of the management centers of other Ministries with powers in the revenue for the implementation of forecasts and estimates to be taken into account by the Directorate-General for Budgets in drawing up the revenue statements of the preliminary draft general budget of the State for the 2018.
Once the states of expenditure and revenue have been drawn up, they will be raised to the head of the Ministry of Finance and Civil Service, who will submit to the Government's agreement the preliminary draft of the State General Budget Law for 2018.
With the same criteria, the Directorate-General for Budgets will prepare the preliminary draft budgets of the National Institute of Health Management and the Institute of Older and Social Services from the proposals submitted by the Ministry of Health, Social Services and Equality. These two projects, the Directorate-General for Budgets, will send them to the Ministry of Employment and Social Security for integration in the preliminary draft Social Security budget.
For its part, the Ministry of Employment and Social Security will join the preliminary draft budgets of the National Institute of Health Management and the Institute of Older and Social Services to those of the rest of the Management Entities, General Treasury of Social Security and Mutual Partners with Social Security, to form the preliminary draft budget for Social Security, which will be sent to the Ministry of Finance and the Civil Service to make the two Ministries raise it jointly with the government for approval and inclusion in the draft General Budget of the State.
Article 6. Structure of the General Budget of the State.
1. General structure of the expenditure budget of the state administrative public sector entities with limited budget.
The budget of expenditure with a limited amount of the entities referred to in Article 2.2.a of this Order is structured taking into account: the objectives or objectives that the budget intends to achieve, the the organisation of the various entities in the state administrative public sector and the economic nature of the expenditure. Additionally, it will inform the territorial distribution of the actual investments.
1.1 Program Structure.
The allocation of resources will be made within a structure of spending programs, which will be appropriate to the contents of the spending policies that delimit and concretize the different areas of budget action, and allow the management centres to pool the budget appropriations in line with the objectives to be achieved.
The program structure will differentiate the finisher spending programs from the instrumental and management programs. The finalists are those that can be assigned quantifiable targets and measurable performance indicators. The objectives shall be expressed in physical units where this is possible which, together with the establishment of the appropriate indicators, will enable them to monitor their degree of performance during the financial year. The implementation and management programmes are those which aim at some of the following purposes: the administration of the resources necessary for the implementation of general planning, regulation and planning activities; of an activity that is perfected by its own realization, without it being possible to proceed to a material quantification of its objectives; or the support to a finalist program.
Spending programs are structured into groups of programs, spending policies, and spending areas according to the classification contained in Annex I of this order.
The Directorate-General for Budgets may authorise, on its own initiative or on a proposal from the management centres, amendments to the code, denomination and content of the expenditure programmes, in order to adapt the classification by programmes to the needs of public management.
In accordance with the additional 50th of the sixth of the Law of 27 December, of the State Budget for the year 2005, the explanatory memoirs of the spending programs will detail, when proceeds, the planned investments disaggregated by projects, provinces and autonomous communities, as well as the externalized or deferred investments in the time and the loans or capital contributions that the State grants to third parties for capital operations or acquisition of capital assets.
1.2 Organic structure.
The allocations in the expenditure programmes will be distributed by management centres, which are those organic units with budgetary differentiation and responsibility for managing them.
The organic classification of credits and endowments will be performed according to the following subsectors:
a) The State, which will be divided into sections and these in turn into services.
b) Autonomous organisms.
c) Social Security.
d) Rest of state administrative public sector entities with limited budget.
The bodies and entities referred to in paragraphs (b) and (d) above shall be grouped according to the Ministry to which they are attached.
1.3 Economic structure.
The appropriations included in the expenditure statements of the budget shall be arranged according to their economic nature, in accordance with the classification by chapters, articles, concepts and sub-concepts set out in Annex II, and shall be grouping together the current operations, capital operations, financial operations and the budgetary execution contingency fund.
The creation of concepts and sub-concepts in the chapters corresponding to staff expenditure, current expenditure on goods and services, financial expenditure and actual investments, which are not listed in Annex II, shall be approved. by the Directorate-General for Budgets, on a proposal, if appropriate, from the management centres concerned, and shall be considered as untyped.
1.4 Territorial structure.
The investment projects will be detailed in the annex to the budget, with its territorial classification by autonomous communities, autonomous cities and provinces, and the indication of the year in which the project is initiated, in line with the with the provisions of Article 37 (2) (d) of Law 47/2003 of 26 November 2003, General Budget.
2. General structure of the revenue budget of the state administrative public sector entities with limited budget.
The revenue budget of the entities referred to in Article 2.2.a of this Order is structured according to the organic and economic classifications.
2.1 Organic structure.
The organic classification will distinguish the income corresponding to the State, the Social Security and each of the autonomous agencies and other entities of the State administrative public sector whose regulations confer the limit to the appropriations in your expenditure budget.
2.2 Economic structure.
The resources included in the revenue statements of the budget shall be ordered, according to their economic nature, according to the classification by chapters, articles, concepts and sub-concepts, which is attached as Annex III to the present order, and shall be grouped by separating current, capital and financial operations.
3. Specific structures.
3.1 Social Security.
Social Security shall present its budget in the framework of the procedure provided for in Article 36 of Law 47/2003 of 26 November, General Budget, in accordance with its organic structure and accompanied, for the purposes of its integrated presentation, of a document of equivalences between the structure by programmes of its budget and the one defined in general in paragraph 1.1 above.
3.2 Of the business public entities, state commercial companies, state public sector foundations and the other entities of Article 2.2.b) .1. of this Order.
The budgets of the business public entities, state commercial companies, and foundations of the state public sector will understand the operating and capital budgets of in accordance with Article 64 of Law 47/2003 of 26 November of 26 November, General Budget, in terms of the terms of the Directorate-General for Budgets.
The other entities within the meaning of Article 2.2.b) .1. of this Order, whose expenditure budget is estimated to be estimated, shall draw up operating and capital budgets in the terms set by the Directorate General of Budgets.
3.3 Of the consortia, the public universities not transferred, the funds without legal personality and the remaining public law entities of the state administrative public sector with budget estimate of the article 2.2.b) .2nd of this Order.
The estimates of the institutions of Article 2.2.b) .2. of this Order shall include the operating and capital budgets drawn up in the terms set by the Directorate-General for Budgets.
Article 7. Documentation and deadlines for the preparation of the General Budget of the State.
1. State, autonomous bodies and other administrative public sector entities with limited budget.
The management centres included in the sub-sectors referred to in Article 6 (2) (a), (b) and (d) of this Order shall use, for the justification of their proposals, the documentation detailed in the resolution which To this effect, the General Budget Directorate will be established.
All documents to be completed by the management centres must be forwarded to the Directorate-General for Budgets through the budget offices. These offices shall, throughout the process, coordinate and process the information drawn up by the aforementioned centres, as well as the information received from the Ministry of Finance and the Civil Service and which affects them.
The proposals of the management centres will be forwarded to the Directorate-General for Budgets by 7 July 2017.
The management centres shall also send to the Directorate-General for Community Funds, before 14 July 2017, a list of investment projects and other items of expenditure which may be financed by the Commission. European Union funds.
The documents contained in Annex IV to this Order relating to the Interterritorial Compensation Funds, to be completed by the various autonomous communities concerned, shall be forwarded to the Directorate-General for Community Funds before 7 July 2017.
2. Social Security.
The Ministry of Health, Social Services and Equality will send to the General Budget Directorate the proposals for budgets of the National Institute of Health Management and the Institute of Older and Social Services, of an agreement with the documentation to be established by that Directorate-General before 7 July 2017.
For their part, the Ministry of Employment and Social Security shall forward to the Ministry of Finance and Civil Service the preliminary draft budget for social security, together with the documentation referred to in Article 37 of the Law 47/2003 of 26 November 2003, General Budget, and of an Annex of equivalences between the structure of programmes of its budget and the structure of its general character before 14 July 2017.
3. Business public entities, state commercial companies, state public sector foundations and other entities of Article 2.2.b) .1. of this Order.
The entities in Article 2.2.b) .1. of this Order shall complete and transmit to the Directorate-General for Budgets, through the budget office of the ministerial department of which they are dependent or where appropriate, to which are attached, before 14 July 2017, to their proposals for operating and capital budgets, accompanied by the explanatory memorandum to their contents, the implementation of the budgets for the preceding financial year and the forecast of the implementation of the those of the current exercise.
Additionally, these entities will submit a description of the investments they will make in the financial year, with the expression of the objectives they intend to achieve, as well as an annex to their investment projects. territorialized by provinces, with indication of the year in which the project is initiated.
The entities covered by this paragraph which are required to draw up a multi-annual action programme under Article 65 of Law 47/2003 of 26 November, General Budget, shall forward them jointly with their budgets of exploitation and capital. These programs will reflect the corresponding financial-economic data for the financial years 2018, 2019 and 2020, according to the strategic and objective lines defined for each entity.
This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.
The entities included in this paragraph shall also forward to the Directorate-General for Community Funds, before 14 July 2017, a list of investment projects and other items of expenditure that are which may be financed by European Union funds.
4. Consortia, non-transferred public universities, non-legal entities and other public law entities in the State administrative public sector with an estimate of Article 2.2.b) .2. of this Order.
The entities in Article 2.2.b) .2. of this Order shall complete and transmit to the Directorate-General for Budgets, through the budget office of the ministerial department of which they are dependent and before 14 July 2017, its proposals for operating and capital budgets, accompanied by the explanatory memorandum of its contents, the execution of the budgets of the previous year and the forecast of the execution of those of the current year.
Additionally, they will submit a description of the investments they will be making in the financial year, with the expression of the objectives they intend to achieve, as well as an annex to their territorialized investment projects. provinces, with indication of the project start year.
This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.
In addition, state-owned or state-represented consortia in their governing bodies, taking as a reference the date of January 1, 2017, will report on their public administration of membership in the application of the criteria set out in Article 120 (2) of Law 40/2015 of 1 October 2015 on the Public Sector Legal Regime.
5. Articulated of the bill.
The Ministries shall forward to the Secretariat of State for Budget and Expenditure, before 14 July 2017, exclusively by electronic means, proposals for rules on budgetary content for which they shall be included in the budget. Articles of the preliminary draft of the Law of the Budget consider appropriate, accompanied by an explanatory memory of the connection of the proposed articulated with the ratings of expenditure, the forecasts of income or the economic policy of the Government, quantifying, where appropriate, the effect of the proposed rule on the revenue or expenditure figures which are to be budgeted.
6. Gender impact report.
The ministerial departments will send to the Secretariat of State for Budgets and Expenditure a report analyzing the gender impact of their spending programs, in the terms that will be established for the purpose by the Secretariat. State.
These reports will form the basis for the formulation by the Secretariat of State for Budget and Expenditure of the Gender Impact Report, which will be a working group composed of representatives. of the Ministry of Health, Social Services and Equality, the Secretariat of State for Budgets and Expenditure and the Directorate-General for Budgets to form the final wording of the Gender Impact Report to accompany the preliminary draft State General Budget Law.
Single repeal provision. Regulatory repeal.
Order HFP/114/2017, dated 13 February, for which the rules for the preparation of the General Budget of the State for 2017 are issued, and how many rules of equal or lower rank are opposed to the provisions of the This Order.
Final disposition first. Operation of the Program Analysis Commissions.
The Secretariat of State for Budgets and Expenditure is hereby authorized to adapt the operation of the Program Analysis Commissions referred to in Article 4 (2) of this Order to the needs of the process. budget.
Final disposition second. Treatment of information.
In the exercise of its coordinating role in the preparation of the General Budget of the State, the Directorate-General for Budgets will carry out the processing of all the information necessary for obtaining the Final document of the draft General State Budget.
The General Intervention of the State Administration, in accordance with the functional guidelines of the Directorate-General for Budgets, will assume the IT support of the General Budget of the State through the maintenance, development and exploitation of the necessary IT systems.
Final disposition third. Referral of the annual accounts and audit reports for the financial year 2016.
The entities referred to in Article 7 (3) and (4) of this Order shall forward to the Directorate-General for Budgets before 8 September 2017, and by the electronic means mentioned in the provision Second, a copy of the annual accounts and the audit report for the financial year 2016. The same obligation applies to the management of the funds without legal personality in the public sector.
Final disposition fourth. Authorizations to the Directorate-General for Budgets.
The General Budget Directorate is authorized to:
(a) Dictate the rules and make the modifications that come with regard to the structures for programs and economics, as well as the criteria for imputation of expenses and income.
b) To collect the necessary supporting reports and statements necessary to accurately determine the economic and financial reality of the management centers included in the budget.
c) Establish the information collection media and the format of the documentation referred to in Article 7 of this Order.
d) Dictate the instructions necessary for the Ministries to send to the same the standard expense parameterization tokens, in development as provided for in measure 0.00.002 of the CORA Project.
Final disposition fifth. Entry into force.
This Ministerial Order shall enter into force on the day following that of its publication in the Official Gazette of the State.
Madrid, June 27, 2017. -Minister of Finance and Public Service, Cristobal Montoro Romero.
ANNEX I
Classification by expense programs
In accordance with Article 6 (1.1) of this Order, the program structure will differentiate the finisher programs from the instrumental and management programs. This differentiation is established with the fourth character of the program code: the letters "A" to "L" identify the finalists and the letters "M" to "Z" to the instrumental and management.
| Expense Area 1. Basic public | |||||||||||||||||||||||||||||||
|
11 Justice. | |||||||||||||||||||||||||||||||
| 111 General Administration of Justice. | |||||||||||||||||||||||||||||||
| 111 M Government of the Judiciary. | |||||||||||||||||||||||||||||||
| 111 N Address and General Justice Services | |||||||||||||||||||||||||||||||
| 111 OR Selection and training of judges. | |||||||||||||||||||||||||||||||
| 111 P Documentation and judicial publications. | |||||||||||||||||||||||||||||||
| 111 Q Training Justice Administration staff | |||||||||||||||||||||||||||||||
| 111 R Fiscal Career Training | |||||||||||||||||||||||||||||||
| 112 Administration of Justice. | |||||||||||||||||||||||||||||||
| 112 A Courts of Justice and Fiscal Ministry | |||||||||||||||||||||||||||||||
| 113 Records. | |||||||||||||||||||||||||||||||
| 113 M Records Linked to the Public Faith | |||||||||||||||||||||||||||||||
| 12 Defense. | |||||||||||||||||||||||||||||||
| 121 General Administration of Defense. |
|||||||||||||||||||||||||||||||
| 121 M Administration and General Defense Services | |||||||||||||||||||||||||||||||
| 121 N Armed Forces Personnel Training | |||||||||||||||||||||||||||||||
| 121 OR Personal in reservation. |
|||||||||||||||||||||||||||||||
| 122 Armed Forces. | |||||||||||||||||||||||||||||||
| 122 A Modernization of the Armed Forces. |
|||||||||||||||||||||||||||||||
| 122 B Special modernization programs | |||||||||||||||||||||||||||||||
| 122 M Armed Forces Operating Expenses. | |||||||||||||||||||||||||||||||
| 122 N Logistic Support. | |||||||||||||||||||||||||||||||
| 13 Citizen Security and Penitentiary Institutions | |||||||||||||||||||||||||||||||
| 131 General Administration of Security and Civil Protection. | |||||||||||||||||||||||||||||||
| 131 M Security and General Management and Services Civil Protection | |||||||||||||||||||||||||||||||
| 131 N Training of Forces and State Security Corps | |||||||||||||||||||||||||||||||
| 131 OR Forces and Bodies on standby | |||||||||||||||||||||||||||||||
| 131 P Asylum law and stateless | |||||||||||||||||||||||||||||||
|
132 Security and Public Order. | |||||||||||||||||||||||||||||||
| 132 A Security citizen | |||||||||||||||||||||||||||||||
| 132 B Road Safety. | |||||||||||||||||||||||||||||||
| 132 C Police Actions in drug matter | |||||||||||||||||||||||||||||||
| 133 Penitentiary Institutions. | |||||||||||||||||||||||||||||||
| 133 A Centers and Prison Institutions | |||||||||||||||||||||||||||||||
| 134 Civil Protection. |
|||||||||||||||||||||||||||||||
| 134 M Civil Protection. | |||||||||||||||||||||||||||||||
| 135 Data Protection. | |||||||||||||||||||||||||||||||
| 135 M Personal Data Protection. | |||||||||||||||||||||||||||||||
|
14 Foreign Policy. | |||||||||||||||||||||||||||||||
| 141 General Administration of Foreign Relations | |||||||||||||||||||||||||||||||
| 141 M Address and General External Affairs Services | |||||||||||||||||||||||||||||||
| 142 Diplomatic and Consular Action. | |||||||||||||||||||||||||||||||
| 142 A State Action Abroad | |||||||||||||||||||||||||||||||
| 142 B Diplomatic action to the European Union. | |||||||||||||||||||||||||||||||
| 143 Development Cooperation. | |||||||||||||||||||||||||||||||
| 143 A Cooperation for Development. | |||||||||||||||||||||||||||||||
| 144 Cultural and Educational Cooperation, Promotion and Dissemination in the Exterior. | |||||||||||||||||||||||||||||||
| 144 A Cooperation, Promotion, and Cultural Dissemination on the Outside | |||||||||||||||||||||||||||||||
| 144 B Educational cooperation, promotion, and dissemination on the outside | |||||||||||||||||||||||||||||||
| Spending Area 2. Protection and Social Promotion Actuations | |||||||||||||||||||||||||||||||
| 21 Pensions. | |||||||||||||||||||||||||||||||
| 211 contributory pensions. | |||||||||||||||||||||||||||||||
| 211 M Social Security contributory pensions. | |||||||||||||||||||||||||||||||
| 211 N Passive Classes Pensions. | |||||||||||||||||||||||||||||||
| 211 OR Other Passive Classes and Passive Classes | |||||||||||||||||||||||||||||||
| 212 Non-contributory Pensions. | |||||||||||||||||||||||||||||||
| 212 M Non-contributory pensions and care benefits. | |||||||||||||||||||||||||||||||
| 212 N War Pensions. | |||||||||||||||||||||||||||||||
| 212 OR Management and control of pension minimums. |
|||||||||||||||||||||||||||||||
| 219 Pension management. | |||||||||||||||||||||||||||||||
| 219 M Managing the economic capabilities of Social Security | |||||||||||||||||||||||||||||||
| 219 N Passive Classes Pension Management | |||||||||||||||||||||||||||||||
|
22 Other economic capabilities | |||||||||||||||||||||||||||||||
| 221 Security Economic Benefits Social. | |||||||||||||||||||||||||||||||
| 221 M Temporary disability allowances and other Social Security economic benefits | |||||||||||||||||||||||||||||||
| 222 Economic Benefits of Administrative Mutualism | |||||||||||||||||||||||||||||||
| 222 M Economic Benefits of Mutualism Administrative. | |||||||||||||||||||||||||||||||
| 223 Pay Warranty Benefits. |
|||||||||||||||||||||||||||||||
| 223 M Pay Warranty Benefits. | |||||||||||||||||||||||||||||||
| 224 Other Economic Benefits. | |||||||||||||||||||||||||||||||
| 224 M Economic Benefits by Eesc. | |||||||||||||||||||||||||||||||
| 23 Social Services and Promotion Social. | |||||||||||||||||||||||||||||||
| 231 Social Action. | |||||||||||||||||||||||||||||||
| 231 A National Plan on Drugs. | |||||||||||||||||||||||||||||||
| 231 B Actions for Migrants. |
|||||||||||||||||||||||||||||||
| 231 C Social Security Social Services to people with disabilities | |||||||||||||||||||||||||||||||
| 231 D Social Security Social Services to seniors | |||||||||||||||||||||||||||||||
| 231 E Other social security social services | |||||||||||||||||||||||||||||||
| 231 F Other State social services | |||||||||||||||||||||||||||||||
| 231 G Childcare and families | |||||||||||||||||||||||||||||||
| 231 H Actions for Immigrants | |||||||||||||||||||||||||||||||
| 231 Personal Autonomy and Dependency Care. | |||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||
| Class_table_izq"> 232 B Equal opportunities between women and men. | |||||||||||||||||||||||||||||||
| 232 C Actuations for comprehensive prevention of gender-based violence. | |||||||||||||||||||||||||||||||
| 239 Social services management | |||||||||||||||||||||||||||||||
| 239 M Social Security Social Services Management | |||||||||||||||||||||||||||||||
|
24 Job Promotion. | |||||||||||||||||||||||||||||||
| 241 Promotion of employment and job insertion. | |||||||||||||||||||||||||||||||
| 241 A Promotion of insertion and job stability. | |||||||||||||||||||||||||||||||
| 241 N Stand-alone job development, social economy and corporate social responsibility | |||||||||||||||||||||||||||||||
|
25 Unemployment | |||||||||||||||||||||||||||||||
| 251 Unemployment assistance | |||||||||||||||||||||||||||||||
| 251 M Benefits to Unemployed | |||||||||||||||||||||||||||||||
|
26 Access to housing and building construction. | |||||||||||||||||||||||||||||||
| 261 Access to Housing and building building. | |||||||||||||||||||||||||||||||
| 261 N Promotion, administration, and help for rehabilitation and access to housing | |||||||||||||||||||||||||||||||
| 261 O Sorting and Building Building. | |||||||||||||||||||||||||||||||
| 261 P Urbanism and soil policy | |||||||||||||||||||||||||||||||
| 29 Social Security Management and Administration | |||||||||||||||||||||||||||||||
| 291 Social Security and Social Security Management, Inspection, and Control | |||||||||||||||||||||||||||||||
| 291 Safety and Security Inspection and Control Social. | |||||||||||||||||||||||||||||||
| 291 M Social Security and Social Security Directorate and General Services | |||||||||||||||||||||||||||||||
| Expense Area 3. Production of preferred public | |||||||||||||||||||||||||||||||
| 31 Health. | |||||||||||||||||||||||||||||||
| 311 General Health Administration | |||||||||||||||||||||||||||||||
| 311 M Health, Social Services, and Equality Directorate and General Services | |||||||||||||||||||||||||||||||
| 311 O Health and Professional Management Policies. | |||||||||||||||||||||||||||||||
| 312 Hospitals, Care Services, and Health Centers | |||||||||||||||||||||||||||||||
| 312 A Hospital Assistance in the Armed Forces | |||||||||||||||||||||||||||||||
| 312 B Primary health care. National Institute for Health Management | |||||||||||||||||||||||||||||||
| 312 C Health Care Specialist National Institute for Health Management | |||||||||||||||||||||||||||||||
| 312 D Maritime Medicine. | |||||||||||||||||||||||||||||||
| 312 E Administrative Mutualism Healthcare. |
|||||||||||||||||||||||||||||||
| 312 F Primary Health Care Collaborative Mutual Health Care The Navy's Social Institute | |||||||||||||||||||||||||||||||
| 312 G Specialized health care for partners with the Social Security and Social Institute of the Navy. | |||||||||||||||||||||||||||||||
| 313 Public Health Actions. | |||||||||||||||||||||||||||||||
| 313 A Healthcare and Healthcare pharmacy. | |||||||||||||||||||||||||||||||
| 313 B Public Health, External Health, and quality | |||||||||||||||||||||||||||||||
| 313 C Food security and nutrition. | |||||||||||||||||||||||||||||||
| 313 D Donation and organ, tissue and cell transplantation | |||||||||||||||||||||||||||||||
| 32 Education. | |||||||||||||||||||||||||||||||
| 321 General Administration Education, Culture and Sport | |||||||||||||||||||||||||||||||
| 321 M Address and Services Education, Culture and Sport generals | |||||||||||||||||||||||||||||||
| 321 N Permanent Education Teacher Training | |||||||||||||||||||||||||||||||
| 322 Teaching. | |||||||||||||||||||||||||||||||
| 322 A Child and Primary Education. | |||||||||||||||||||||||||||||||
|
322 B Secondary Education, Vocational Training, and Official Language Schools | |||||||||||||||||||||||||||||||
|
322 C University Teachings. | |||||||||||||||||||||||||||||||
| 322 E Arts Teachings. | |||||||||||||||||||||||||||||||
|
322 F Education on the outside | |||||||||||||||||||||||||||||||
| 322 G Compensation Education. | |||||||||||||||||||||||||||||||
| 322 I Special Teachings. | |||||||||||||||||||||||||||||||
| 322 K Sport in Age | |||||||||||||||||||||||||||||||
| 322 L Investments in educational centers and other educational activities | |||||||||||||||||||||||||||||||
| 323 Educational Promotion. | |||||||||||||||||||||||||||||||
| 323 M Grants and Student Aids. | |||||||||||||||||||||||||||||||
| 33 Culture. | |||||||||||||||||||||||||||||||
| 332 Libraries and Files. |
|||||||||||||||||||||||||||||||
| 332 To Files. | |||||||||||||||||||||||||||||||
| 332 B Libraries. | |||||||||||||||||||||||||||||||
| 333 Museums and Plastic Arts. | |||||||||||||||||||||||||||||||
| 333 A Museums. | |||||||||||||||||||||||||||||||
| 334 Cultural Promotion | |||||||||||||||||||||||||||||||
| 334 A Promotion and Cultural Cooperation. | |||||||||||||||||||||||||||||||
| 334 B Book Promotion and cultural publications. | |||||||||||||||||||||||||||||||
| 334 C Promotion of cultural industries | |||||||||||||||||||||||||||||||
| 335 B Theatre. | |||||||||||||||||||||||||||||||
| 335 C Cinematography. | |||||||||||||||||||||||||||||||
| colspan="2"> | |||||||||||||||||||||||||||||||
|
337 A Historical-National Heritage Administration | |||||||||||||||||||||||||||||||
| 337 B Conservation and restoration of cultural assets. |
|||||||||||||||||||||||||||||||
| 337 C Historical Heritage Protection. | |||||||||||||||||||||||||||||||
|
Area 4. Economic | |||||||||||||||||||||||||||||||
| 41 Agriculture, Fisheries and Food | |||||||||||||||||||||||||||||||
| 412 Improvements to agricultural structures and production systems | |||||||||||||||||||||||||||||||
| 412 C Competitiveness and quality of production and agricultural markets | |||||||||||||||||||||||||||||||
| 412 D Competitiveness and quality of agricultural health | |||||||||||||||||||||||||||||||
| 412 M Regulation of agricultural markets | |||||||||||||||||||||||||||||||
| 413 Agri-food industrial competitiveness and food quality | |||||||||||||||||||||||||||||||
| 413 A Competitiveness agri-food industry and food quality | |||||||||||||||||||||||||||||||
| 414 Rural Development. | |||||||||||||||||||||||||||||||
| 414 A Management of water resources for irrigation | |||||||||||||||||||||||||||||||
| 414 B Rural Development | |||||||||||||||||||||||||||||||
| 414 C National Rural Development Program. | |||||||||||||||||||||||||||||||
| 415 Protection and development of fisheries resources and improvement of structures. |
|||||||||||||||||||||||||||||||
| 415 A Protection of fisheries resources and sustainable development | |||||||||||||||||||||||||||||||
| 415 B Improving fisheries structures and markets | |||||||||||||||||||||||||||||||
| 416 Risk Forecast in Productions agriculture and fisheries | |||||||||||||||||||||||||||||||
| 416 A Forecast of Risks in Agricultural and Fishing Productions | |||||||||||||||||||||||||||||||
| 417 Forest Policy. | |||||||||||||||||||||||||||||||
| 417 A Development forest policy | |||||||||||||||||||||||||||||||
| 42 Industry and Energy | |||||||||||||||||||||||||||||||
| 421 Administrative Actions on Industry and Energy | |||||||||||||||||||||||||||||||
| 421 M Directorate and General Energy, Tourism and Digital Agenda Services | |||||||||||||||||||||||||||||||
| 421 N Regulation and protection of industrial property | |||||||||||||||||||||||||||||||
|
421 O Quality and industrial security | |||||||||||||||||||||||||||||||
| 422 Reconversion and industrial development | |||||||||||||||||||||||||||||||
| 422 Regional Incentives to Industrial Localization | |||||||||||||||||||||||||||||||
| 422 B Industrial Development. | |||||||||||||||||||||||||||||||
| 422 M Reconversion and reindustrialization. | |||||||||||||||||||||||||||||||
| 423 Promotion of Mining and Mining Comarcs | |||||||||||||||||||||||||||||||
| 423 M Alternative Development of the Mining Comarcas coal. | |||||||||||||||||||||||||||||||
| 423 N Mining Exploitation. | |||||||||||||||||||||||||||||||
| 424 Protection and Security Nuclear. | |||||||||||||||||||||||||||||||
| 424 M Nuclear safety and radiation protection. |
|||||||||||||||||||||||||||||||
| 425 Energy Management and Efficiency. | |||||||||||||||||||||||||||||||
| 425 A Norms and Development energy | |||||||||||||||||||||||||||||||
|
43 Commerce, Tourism, and Pymes. | |||||||||||||||||||||||||||||||
| 431 Commerce. | |||||||||||||||||||||||||||||||
| 431 A Business Promotion and Internationalization of the Company. | |||||||||||||||||||||||||||||||
| 431 N Foreign Trade Management. | |||||||||||||||||||||||||||||||
| 431 Or Ordering and Modernizing Commercial Structures. | |||||||||||||||||||||||||||||||
| 432 Tourism Management and Promotion | |||||||||||||||||||||||||||||||
| 432 A Coordination and Promotion of tourism. | |||||||||||||||||||||||||||||||
| 433 Business Development. | |||||||||||||||||||||||||||||||
| 433 M Small and Medium Business Support | |||||||||||||||||||||||||||||||
|
44 Transport Grants. | |||||||||||||||||||||||||||||||
| 441 Transport Grants. | |||||||||||||||||||||||||||||||
| 441 M Grants and support for land transport. | |||||||||||||||||||||||||||||||
| 441 N Shipping support and support | |||||||||||||||||||||||||||||||
| 441 O Grants and support for air transport | |||||||||||||||||||||||||||||||
| 441 P Transport Grants |
Infrastructures. | ||||||||||||||||||||||||||||||
| 45 Infrastructures | |||||||||||||||||||||||||||||||
| 451 General Administration of Infrastructures. | |||||||||||||||||||||||||||||||
| 451 M Studies and services technical assistance in Public Works and Urbanism. | |||||||||||||||||||||||||||||||
| 451 N Development Directorate and Services | |||||||||||||||||||||||||||||||
| 451 or Agriculture and Fisheries, Food and Environment General Services and Services | |||||||||||||||||||||||||||||||
| 452 Water resources. |
|||||||||||||||||||||||||||||||
| 452 A Water Management and Infrastructure | |||||||||||||||||||||||||||||||
| 452 M Water resources and spatial planning | |||||||||||||||||||||||||||||||
| 453 Land transport infrastructures. | |||||||||||||||||||||||||||||||
| 453 A Rail Transport Infrastructure | |||||||||||||||||||||||||||||||
| 453 B Creation of road infrastructure | |||||||||||||||||||||||||||||||
| 453 C Conservation and Highway exploitation | |||||||||||||||||||||||||||||||
| 453 M Land transport management and inspection | |||||||||||||||||||||||||||||||
| 453 N Regulation and monitoring of rail security | |||||||||||||||||||||||||||||||
| 453 O Rail Accident Investigation Commission. |
|||||||||||||||||||||||||||||||
| 454 Maritime transport infrastructures | |||||||||||||||||||||||||||||||
| 454 M Maritime traffic regulation and security | |||||||||||||||||||||||||||||||
| 454 O Commission of investigation maritime accidents and incidents | |||||||||||||||||||||||||||||||
| 455 Air Transport Infrastructure | |||||||||||||||||||||||||||||||
| 455 M Regulation and Civil Aviation Monitoring | |||||||||||||||||||||||||||||||
| 455 O Civil aviation accident and incident investigation commission | |||||||||||||||||||||||||||||||
| 456 Environmental actuations | |||||||||||||||||||||||||||||||
| 456 A Quality of Water. | |||||||||||||||||||||||||||||||
| 456 B Protection and improvement of the environment | |||||||||||||||||||||||||||||||
| 456 C Protection and improvement of the natural environment | |||||||||||||||||||||||||||||||
| 457 Actuations in coal mining districts | |||||||||||||||||||||||||||||||
| 457 M Infrastructures in mining districts of coal | |||||||||||||||||||||||||||||||
| 458 Fire fighting foresters. | |||||||||||||||||||||||||||||||
| 458 M Actuations for fighting wildfires | |||||||||||||||||||||||||||||||
| 46 Research, development and innovation | |||||||||||||||||||||||||||||||
| 462 Research and studies related to general public services | |||||||||||||||||||||||||||||||
| 462 M Research and sociological and constitutional studies | |||||||||||||||||||||||||||||||
| 462 N Research and statistical and economic studies. | |||||||||||||||||||||||||||||||
| 463 Basic Research. | |||||||||||||||||||||||||||||||
| 463 A Scientific Research. | |||||||||||||||||||||||||||||||
| 463 B Promotion and coordination of the scientific and technical research. | |||||||||||||||||||||||||||||||
| 464 Research and development | |||||||||||||||||||||||||||||||
| 464 A Research and Studies of the Armed Forces | |||||||||||||||||||||||||||||||
| 464 B Support for technology innovation in the defense sector | |||||||||||||||||||||||||||||||
| 465 Health-related research and development. | |||||||||||||||||||||||||||||||
| 465 A Healthcare Research. | |||||||||||||||||||||||||||||||
| 467 Research and development in other sectors | |||||||||||||||||||||||||||||||
| 467 B Research, development and experimentation in transport and infrastructures. | |||||||||||||||||||||||||||||||
| 467 C Research and technological-industrial development | |||||||||||||||||||||||||||||||
| 467 D Agricultural Research and Experimentation | |||||||||||||||||||||||||||||||
| 467 G Information Society Research and Development | |||||||||||||||||||||||||||||||
| 467 H Energy Research, environmental and technology. | |||||||||||||||||||||||||||||||
| 467 I Innovation telecommunications technology | |||||||||||||||||||||||||||||||
|
49 Other economic performances | |||||||||||||||||||||||||||||||
| 491 M Sorting and promotion of telecommunications and the Information Society | |||||||||||||||||||||||||||||||
| 491 N Universal Postal Service. | |||||||||||||||||||||||||||||||
| 492 N Regulation and surveillance of the competition in the Tabacos Market. | |||||||||||||||||||||||||||||||
| 492 O Protecting and promoting the rights of consumers and users | |||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||
| 493 OR Accounting and Audit Regulation. | |||||||||||||||||||||||||||||||
| 494 Labor Relationships. | |||||||||||||||||||||||||||||||
| 494 M Administration of labor relations and working conditions | |||||||||||||||||||||||||||||||
| 495 Mapping, meteorology, and metrology. | |||||||||||||||||||||||||||||||
| 495 A Development and Application of Information | |||||||||||||||||||||||||||||||
|
| 495 B Meteorology. | ||||||||||||||||||||||||||||||
| 495 C Metrology. | |||||||||||||||||||||||||||||||
| 496 Game sector sorting. | |||||||||||||||||||||||||||||||
| 496 M Game Regulation. | |||||||||||||||||||||||||||||||
| 497 Maritime Services. | |||||||||||||||||||||||||||||||
| 497 M Salvage and pollution control at sea | |||||||||||||||||||||||||||||||
|
area 9. General character | |||||||||||||||||||||||||||||||
|
91 Constitutional organs, government, and others | |||||||||||||||||||||||||||||||
| The_table_table_izq"> 911 N Legislative Activity | |||||||||||||||||||||||||||||||
| 911 OR Public Sector External Control. | |||||||||||||||||||||||||||||||
| 911 P Constitutional Control. | |||||||||||||||||||||||||||||||
| 911 Q Support for administrative management of the Head of State. | |||||||||||||||||||||||||||||||
| 912 High Government Address | |||||||||||||||||||||||||||||||
| 912 M Government Presidency | |||||||||||||||||||||||||||||||
| 912 N High State advice. |
|||||||||||||||||||||||||||||||
| 912 OR Relations with the General Courts, Government Secretariat, and Support for High Direction | |||||||||||||||||||||||||||||||
| 912 P Government Advice on Social, Economic and Labor Matters | |||||||||||||||||||||||||||||||
| 912 Q Interest Protection Advice | |||||||||||||||||||||||||||||||
| 92 General Services | |||||||||||||||||||||||||||||||
| 921 General Administration. | |||||||||||||||||||||||||||||||
| 921 N Public Administration Management and Organization. |
|||||||||||||||||||||||||||||||
| 921 OR Public Administrations Staff Training | |||||||||||||||||||||||||||||||
| 921 P Administration State | |||||||||||||||||||||||||||||||
| 921 Q Informational coverage. | |||||||||||||||||||||||||||||||
| 921 R Advertising of legal rules | |||||||||||||||||||||||||||||||
| 921 S Advice and Defense of the interests of the State. | |||||||||||||||||||||||||||||||
| 921 T Ministries Transport Services | |||||||||||||||||||||||||||||||
| 921 U Publications. | |||||||||||||||||||||||||||||||
| 921 V Policy and Program Evaluation public, quality of services, and regulatory impact | |||||||||||||||||||||||||||||||
| 921 X Assessment of Public Activity Transparency | |||||||||||||||||||||||||||||||
| 922 State coordination and territorial organization | |||||||||||||||||||||||||||||||
| 922 M State and development territorial organization of your collaboration systems. | |||||||||||||||||||||||||||||||
| 922 N Coordination and financial relationships with Territorial Authorities | |||||||||||||||||||||||||||||||
| 923 General Administration of Economics and Finance | |||||||||||||||||||||||||||||||
| 923 A State Heritage Management | |||||||||||||||||||||||||||||||
| 923 C Elaboration and statistical dissemination | |||||||||||||||||||||||||||||||
| 923 M Finance and Public Service Directorate and General Services | |||||||||||||||||||||||||||||||
| 923 N Economics and Finance Staff Training | |||||||||||||||||||||||||||||||
| 923 OR Debt and Debt Management State Treasury | |||||||||||||||||||||||||||||||
| 923 P Relations with Multilateral Financial Institutions | |||||||||||||||||||||||||||||||
| 923 Q Address and General Services of Economics, Industry, and Competitiveness | |||||||||||||||||||||||||||||||
| Zant_table_izq"> 924 M Elections and Political Parties. | |||||||||||||||||||||||||||||||
| 929 Unforeseen, transient situations, and execution contingencies. | |||||||||||||||||||||||||||||||
| 929 M Unforeseen and unclassified functions. | |||||||||||||||||||||||||||||||
| 929 N Budget Execution Contingency Fund | |||||||||||||||||||||||||||||||
| 93 Financial and Tax Administration. | |||||||||||||||||||||||||||||||
| 931 Economic and Fiscal Policy | |||||||||||||||||||||||||||||||
| 931 M Forecast and Economic Policy. | |||||||||||||||||||||||||||||||
| 931 N Budget policy | |||||||||||||||||||||||||||||||
| 931 OR Tax Policy. | |||||||||||||||||||||||||||||||
| 931 P Internal Control and Public Accounting. | |||||||||||||||||||||||||||||||
| 931 Q Control and Fiscal Policy Monitoring | |||||||||||||||||||||||||||||||
| 932 Tax System Management. | |||||||||||||||||||||||||||||||
| 932 A Application of the state tax system | |||||||||||||||||||||||||||||||
| 932 M Real Estate Catstar Management. | |||||||||||||||||||||||||||||||
| 932 N Claims Resolution economic-administrative. | |||||||||||||||||||||||||||||||
|
94 Transfers to other public administrations | |||||||||||||||||||||||||||||||
| 941 Transfers to Autonomous Communities. | |||||||||||||||||||||||||||||||
| 941 M Transfers to Autonomous Communities by participation in State revenue | |||||||||||||||||||||||||||||||
| 941 N Transfers to Autonomous Communities by the Compensation Funds Interterritorial. | |||||||||||||||||||||||||||||||
| 941 Or Other Transfers to Autonomous Communities | |||||||||||||||||||||||||||||||
| 941 P Transfers to Autonomous Communities by cost of services assumed. | |||||||||||||||||||||||||||||||
| 942 Transfers to Local Entities. | |||||||||||||||||||||||||||||||
| 942 A State Local Economic Cooperation | |||||||||||||||||||||||||||||||
| 942 M Transfers to Local Entities by Participation in State Revenue | |||||||||||||||||||||||||||||||
| 942 N Other Contributions to Local Entities. | |||||||||||||||||||||||||||||||
| 943 Financial Relations with the European Union | |||||||||||||||||||||||||||||||
| 943 M Transfers to the European Union General Budget | |||||||||||||||||||||||||||||||
| 943 N Development Cooperation through the European Development Fund | |||||||||||||||||||||||||||||||
| 95 Public Debt. | |||||||||||||||||||||||||||||||
| 951 Public Debt | |||||||||||||||||||||||||||||||
| 951 M Amortization and financial expenses of the public debt in euros | |||||||||||||||||||||||||||||||
| 951 N Depreciation and financial expenses of public debt in foreign currency | |||||||||||||||||||||||||||||||
ANNEX II
Economic classification of expenditure
In those assumptions that development is anticipated by sectors of a concept, they will be identified by the following digits.
0. State administration.
1. Autonomous Bodies.
2. Social Security.
3. Other entities of the State Administrative Public Sector with limited budget.
4. Companies, public entities, foundations and other entities of the State Public Sector.
5. Autonomous Communities.
6. Local Corporations.
7. Private companies.
8. Families and non-profit institutions.
9. Exterior.
Economic classification of the expense budget
| . Staff expenditures | |||||||
| 10. High charges | |||||||
| 100. Basic remuneration and other remuneration | |||||||
| 00. Basic rewards | |||||||
| 01. Supplemental rewards | |||||||
| 107. Pension plan contributions | |||||||
| 11. Eventual staff | |||||||
| 110. Basic remuneration and other remuneration | |||||||
| 00. Basic rewards | |||||||
| 01. Supplemental rewards | |||||||
| 02. Other remunerations | |||||||
| 117. Pension plan contributions | |||||||
| 12. Officials | |||||||
| 120. Basic rewards | |||||||
| 00. A1 group and group A. | |||||||
| 01. Group A2 and group B. | |||||||
| 02. C1 group and group C. | |||||||
| 03. C2 group and D. | |||||||
| 04. Personal wages of professional groupings and group E. | |||||||
| 05. Trienes. | |||||||
| 06. Extraordinary pagas. | |||||||
| 07. Other basic payoffs | |||||||
| 10. Troop salaries and permanent professional marinery. | |||||||
| 11. Troop salaries and non-permanent professional marinery. | |||||||
| 121. Supplemental rewards | |||||||
| 00. Target addon | |||||||
| 01. Specific add-on. | |||||||
| 02. Residency Compensation. | |||||||
| 03. Other add-ons | |||||||
| 09. Troop destination complement and professional marinery. | |||||||
| 10. Specific complement of troop and professional marinery. | |||||||
| 11. Incentives for years of troop service and professional marinery | |||||||
| 12. Volunteer reservists. | |||||||
| 122. Rewards in kind | |||||||
| 00. Home. | |||||||
| 01. Locker room | |||||||
| 02. Bonuses. | |||||||
| 09. Other. | |||||||
| 123. Compensation received by destination abroad | |||||||
| 00. Overseas destination compensation | |||||||
| 01. Education Compensation | |||||||
| 124. Remuneration of officials in practice | |||||||
| 00. A1 group and group A. | |||||||
| 01. Group A2 and group B. | |||||||
| 02. C1 group and group C. | |||||||
| 03. C2 group and D. | |||||||
| 04. Personal wages of professional groupings and group E. | |||||||
| 05. Trienes. | |||||||
| 06. Extraordinary pagas. | |||||||
| 07. Supplemental rewards | |||||||
| 127. Pension plan contributions | |||||||
| 13. Labor. | |||||||
| 130. Job Fixed. | |||||||
| 00. Basic rewards | |||||||
| 01. Other remunerations | |||||||
| 131. Eventual labor | |||||||
| 132. Rewards in kind | |||||||
| 00. Home. | |||||||
| 01. Locker room | |||||||
| 02. Bonuses. | |||||||
| 09. Other. | |||||||
| 137. Pension plan contributions | |||||||
| 14. Other staff | |||||||
| 143. Other staff | |||||||
| 147. Pension plans contributions | |||||||
| 15. Performance incentives | |||||||
| 150. Productivity | |||||||
| 151. Rewards. | |||||||
| 153. Special dedication add-on. | |||||||
| 16. Contributions, benefits, and social expenses in charge of the employer | |||||||
| 160. Social quotas | |||||||
| 00. Social Security | |||||||
| 01. MUFACE. | |||||||
| 02. ISFAS. | |||||||
| 03. MUGEJU. | |||||||
| 09. Other. | |||||||
| 162. Staff social expenses | |||||||
| 00. Training and perfecting staff | |||||||
| 01. Economates and eaters. | |||||||
| 02. Transport of personnel | |||||||
| 04. Social action | |||||||
| 05. Insurance. | |||||||
| 09. Others | |||||||
| 2. Current expenditures on goods and services. | |||||||
| 20. Leases and royalties. | |||||||
| 200. Land and natural assets leases | |||||||
| 202. Building leases and other constructs. | |||||||
| 203. Leases of machinery, facilities, and tooling | |||||||
| 204. Transport media leases | |||||||
| 205. Furniture and Enseres Leases. | |||||||
| 206. Equipment leases for information processes | |||||||
| 208. Leases of other tangible assets | |||||||
| 209. Cannons. | |||||||
| 21. Repairs, maintenance, and preservation | |||||||
| 210. Infrastructure and natural assets | |||||||
| 212. Buildings and other constructs. | |||||||
| 213. Machinery, installations and tools. | |||||||
| 214. Transport elements | |||||||
| 215. Furniture and Enseres. | |||||||
| 216. Teams for information processes | |||||||
| 218. Goods located on the outside | |||||||
| 219. Other material immobilized. | |||||||
| 22. Material, supplies, and others. | |||||||
| 220. Office Material | |||||||
| 00. Ordinary non-inventorable. | |||||||
| 01. Press, magazines, books, and other publications | |||||||
| 02. Non-inventorable computing material | |||||||
| 15. External office material | |||||||
| 221. Supplies. | |||||||
| 00. Electrical power | |||||||
| 01. Water. | |||||||
| 02. Gas. | |||||||
| 03. Fuel | |||||||
| 04. Locker room | |||||||
| 05. Power. | |||||||
| 06. Pharmaceutical products and sanitary material | |||||||
| 07. Military and police supplies | |||||||
| 08. Supplies of sports, didactic and cultural material | |||||||
| . Work National Mint and Timbre | |||||||
| 11. Supplies of machinery parts, tools, and transport elements | |||||||
| 12. Supplies of electronic, electrical, and communications material | |||||||
| 15. Supplies on the outside | |||||||
| 99. Other supplies | |||||||
| 222. Communications | |||||||
| 00. Telecommunications Services | |||||||
| 01. Postcards and Messaging. | |||||||
| 15. External communications | |||||||
| 99. Others | |||||||
| 223. Transports. | |||||||
| 224. Insurance premiums. | |||||||
| 225. Tributes. | |||||||
| 00. State. | |||||||
| 01. Autonomics. | |||||||
| 02. Local. | |||||||
| 15. Tributes on the outside | |||||||
| 226. Miscellaneous expenses | |||||||
| 01. Protocolary and representative attentions | |||||||
| 02. Advertising and propaganda | |||||||
| 03. Legal, contentious. | |||||||
| . Meetings, conferences and courses | |||||||
| 07. Selective oppositions and tests | |||||||
| 08. Reserved Expenses | |||||||
| 09. Cultural and sporting activities | |||||||
| 15. Miscellaneous expenses on the outside | |||||||
| 99. Others | |||||||
| 227. Jobs performed by other companies and professionals | |||||||
| 00. Cleaning and grooming. | |||||||
| 01. Security. | |||||||
| 02. Ratings and assessments | |||||||
| 04. Custody, warehousing, and storage | |||||||
| 05. Popular polling and polling processes | |||||||
| 06. Studies and technical jobs | |||||||
| 07. For the hiring of the national and international information coverage service in the public interest | |||||||
| 15. Jobs performed by other companies and professionals abroad | |||||||
| 99. Others | |||||||
| 23. Compensation for service reason | |||||||
| 230. Diets | |||||||
| 231. Locomotion. | |||||||
| 232. Move. | |||||||
| 233. Other indemnities | |||||||
| 24. Publications Expenses | |||||||
| 240. Editing and Distribution Expenses | |||||||
| 25. Healthcare concerts | |||||||
| 250. With Social Security. | |||||||
| 251. With free insurance entities | |||||||
| 259. Other healthcare concerts | |||||||
| 27. Purchases, supplies, and other activity-related expenses | |||||||
|
3. Financial expenses | |||||||
| 30. Public debt in euros | |||||||
| 300. Interests. | |||||||
| 301. Emission, modification, and cancellation expenses | |||||||
| 303. Implicit returns | |||||||
| 309. Other financial expenses | |||||||
| 31. From loans in euros | |||||||
| 310. Interests. | |||||||
| 311. Emission, modification, and cancellation expenses | |||||||
| 313. Implicit returns | |||||||
| 319. Other financial expenses | |||||||
| 32. Foreign currency public debt | |||||||
| 320. Interests. | |||||||
| 321. Emission, modification, and cancellation expenses | |||||||
| 322. Change differences | |||||||
| 323. Implicit returns | |||||||
| 329. Other financial expenses | |||||||
| 33. Foreign currency loans | |||||||
| 330. Interests. | |||||||
| 331. Emission, modification, and cancellation expenses | |||||||
| 332. Change differences | |||||||
| 333. Implicit returns | |||||||
| 339. Other financial expenses | |||||||
| 34. Deposits and sureties. | |||||||
| 340. Deposit interests | |||||||
| 341. Trust interests | |||||||
| 35. Interest on delay and other financial expenses | |||||||
| 352. Interest on delay | |||||||
| 359. Other financial expenses | |||||||
| 4. Current transfers. | |||||||
| 40. To the State Administration | |||||||
| 41. To stand-alone organisms | |||||||
| 42. To Social Security. | |||||||
| 43. To other State Administrative Public Sector entities with limited budget | |||||||
| 44. To Companies, business public entities, foundations, and other State Public Sector entities | |||||||
| 45. To Autonomous Communities | |||||||
| 46. To Local Entities. | |||||||
| 47. To private companies | |||||||
| 48. To non-profit families and institutions | |||||||
| 49. Outside | |||||||
|
5. Contingency and other unforeseen funds | |||||||
| 50. Envelope to the Budgetary Execution Contingency Fund | |||||||
| 500. Budgetary Execution Contingency Fund. Article 50 of Law 47/2003, of November 26, General Budget | |||||||
| 51. Other contingencies | |||||||
| 501. Unexpected. | |||||||
|
6. Actual investments. | |||||||
| 60. New investment in infrastructure and goods for general use | |||||||
| 600. Investments in land | |||||||
| 601. Other. | |||||||
| 61. Reorder investment in infrastructure and goods for general use | |||||||
| 610. Investments in land | |||||||
| 611. Others | |||||||
| 62. New investment associated with operating operation of services | |||||||
| 620. New investment associated with operational operation of services | |||||||
| 63. Reorder investment associated with operating operation of services | |||||||
| 630. Reorder investment associated with operating operation of services | |||||||
| 64. Instock investment expenses | |||||||
| 640. Instock investment expenses | |||||||
| 65. Military investments in infrastructure and other goods | |||||||
| 650. Military investments in infrastructure and other goods | |||||||
| 66. Military investments associated with the operation of services | |||||||
| 660. Military investments associated with the operational operation of services | |||||||
| 67. Military expenditures of intangible character investments | |||||||
| 670. Military expenditures of intangible investments | |||||||
|
7. Capital transfers | |||||||
| 70. To the State Administration | |||||||
| 71. To Stand-alone Bodies | |||||||
| 72. To Social Security. | |||||||
| 73. To other State Administrative Public Sector entities with limited budget | |||||||
| 74. To Companies, business public entities, foundations, and other State Public Sector entities | |||||||
| 75. To Autonomous Communities | |||||||
| 76. To Local Entities. | |||||||
| 77. To private companies | |||||||
| 78. To non-profit families and institutions | |||||||
| 79. Outside | |||||||
| 8. Financial assets | |||||||
| 80. Public Sector Debt Acquisition | |||||||
| 800. Short-term Public Sector debt acquisition | |||||||
| 801. Long-term public sector debt acquisition | |||||||
| 81. Acquisition of bonds and bonds outside the Public Sector | |||||||
| 810. Acquisition of bonds and bonds outside the Public Sector in the short term | |||||||
| 811. Acquisition of bonds and bonds outside the Public Sector in the long term | |||||||
| 82. Granting loans to the Public Sector | |||||||
| 820. Short-term loans | |||||||
| 821. Long-term loans | |||||||
| 83. Granting loans outside the Public Sector | |||||||
| 830. Short-term loans | |||||||
| 831. Long-term loans | |||||||
| 84. Constitution of deposits and bonds | |||||||
| 840. Repositories. | |||||||
| 00. In the short term | |||||||
| 01. Long term | |||||||
| 841. Sureties. | |||||||
| 00. In the short term | |||||||
| 01. Long term | |||||||
| 85. Procurement of shares and units of the Public Sector | |||||||
| 850. Acquisition of shares and units of the Public Sector | |||||||
| 86. Acquisition of shares and units outside the Public Sector | |||||||
| 860. From national or European Union companies | |||||||
| 861. From other companies | |||||||
| 87. Heritage Contributions | |||||||
| 870. Heritage Contributions | |||||||
| 89. Subscription of shares and funds to international organizations | |||||||
| 890. Subscription of shares and funds to international organizations | |||||||
|
9. Financial liabilities | |||||||
| 90. Amortization of public debt in euros | |||||||
| 900. Amortization of public debt in euro in the short term | |||||||
| 901. Amortization of public debt in euro in the long term | |||||||
| 91. Amortization of loans in euros | |||||||
| 910. Amortization of short-term loans from Public Sector entities | |||||||
| 911. Amortization of long-term loans from Public Sector entities | |||||||
| 912. Amortization of short-term loans from outside the Public Sector | |||||||
| 913. Amortization of long-term loans from outside the Public Sector | |||||||
| 92. Amortization of public debt in foreign currency | |||||||
| 920. Amortization of public debt in foreign currency in the short term | |||||||
| 921. Amortization of public debt in long-term foreign currency | |||||||
| 93. Amortization of foreign currency loans | |||||||
| 930. Amortization of short-term foreign currency loans | |||||||
| 931. Amortization of long-term foreign currency loans | |||||||
| 94. Return of deposits and sureties. | |||||||
| 940. Return of deposits | |||||||
| 941. Return of sureties | |||||||
| 95. Metal currency circulation | |||||||
| 951. Negative circulation of metal currency | |||||||
ANNEX III
Economic Classification of Revenue
In those assumptions that development is anticipated by sectors of a concept, they will be identified by the following digits.
0. State administration.
1. Autonomous Bodies.
2. Social Security.
3. Other entities of the State Administrative Public Sector with limited budget.
4. Companies, public entities, foundations and other entities of the State Public Sector.
5. Autonomous Communities.
6. Local Corporations.
7. Private companies.
8. Families and non-profit institutions.
9. Exterior.
Economic Classification of Revenue Budget
| . Direct taxes and social contributions. | |||||||
| 10. About the rent | |||||||
| 100. Of the physical persons | |||||||
| 00. Physical Persons Income Tax | |||||||
| 101. From societies. | |||||||
| 00. Corporation Tax | |||||||
| 102. Non-residents | |||||||
| 00. Non-Resident Income Tax | |||||||
| 11. About capital | |||||||
| 119. Other capital taxes | |||||||
| 12. Social quotes | |||||||
| 120. Contributions from the special regimes of officials | |||||||
| 00. Passive Rights Fees. | |||||||
| 01. Officials ' contributions to Mutuals | |||||||
| 02. Mandatory State contribution to the Mutualities of officials | |||||||
| 129. Other quotes | |||||||
| 00. Unemployment Share | |||||||
| 01. Professional training fee | |||||||
| 02. Business quotas to the Wage Guarantee Fund | |||||||
| 13. On the production and storage of electrical energy and fuel | |||||||
| 130. On the value of electrical energy production | |||||||
| 131. On the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power | |||||||
| 132. On the storage of spent nuclear fuel and radioactive waste in centralized facilities | |||||||
| 19. Other direct taxes | |||||||
| 190. Other direct taxes | |||||||
|
2. Indirect taxes | |||||||
| 21. About the Added Value | |||||||
| 210. Value Added Tax | |||||||
| 00. VAT on imports | |||||||
| 01. VAT on internal operations | |||||||
| 22. About specific consumption | |||||||
| 220. Excise. | |||||||
| 00. About alcohol and derived beverages | |||||||
| 01. About beer | |||||||
| 03. About tobacco work | |||||||
| 04. About hydrocarbons | |||||||
| 06. About intermediate products | |||||||
| 07. About electricity | |||||||
| 08. About coal | |||||||
| 99. Others | |||||||
| 23. About external traffic | |||||||
| 230. Customs duties and charges having equivalent effect established for the import or export of goods | |||||||
| 231. Levies and other agricultural levies | |||||||
| 28. Other indirect taxes | |||||||
| 280. Listing, producing and storing sugar and isoglucose. | |||||||
| 281. Insurance Premium Tax | |||||||
| 283. Gaming Activity Tax | |||||||
| 00. Sports mutual bets | |||||||
| 01. Counterpart sports betting | |||||||
| 02. From other games | |||||||
| 285. Tax on Greenhouse Gases. | |||||||
| 289. Other indirect taxes | |||||||
|
3. Rates, public prices, and other income | |||||||
| 30. Rates | |||||||
| 300. Rights to issue professional identity cards to foreign workers | |||||||
| 301. Occupation canon and use of public land-maritime domain | |||||||
| 302. Rate by address and inspection of works | |||||||
| 303. Rate for the exercise of jurisdictional jurisdiction in civil, litigation-administrative and social orders | |||||||
| 304. D.N.I. and Passport Issue Rates. | |||||||
| 01. D.N.I. | |||||||
| 02. Passports. | |||||||
| 305. Consular rates | |||||||
| 306. Canon for use of continental waters for the production of electrical energy | |||||||
| 307. Rate per radio public domain reservation | |||||||
| 308. Airport security rates | |||||||
| 309. Other rates | |||||||
| 00. Rate by cadastral accreditation. | |||||||
| 01. Game rates | |||||||
| 02. Rate for acknowledgments, authorizations, and contests | |||||||
| 03. Rate for service delivery and performance of air navigation activities | |||||||
| 04. Service delivery rate by Merchant Marine Directorate General | |||||||
| 05. General Telecom Rate | |||||||
| 06. Cadastral Regularization Rate. | |||||||
| 07. Rates for external health controls performed on meat and animal products from non-EU countries | |||||||
| 08. Rate by exam rights | |||||||
| 09. National Markets and Competition Commission | |||||||
| 11. Fee for administrative management of the game (article 49 Act 13/2011) | |||||||
| 99. Other. | |||||||
| 31. Public Prices | |||||||
| 310. Tuition fees on courses and seminars | |||||||
| 311. Tickets to museums, exhibitions, shows, etc. | |||||||
| 319. Other public prices | |||||||
| 32. Other income from service delivery | |||||||
| 320. Commissions for financial operations and insurance | |||||||
| 322. From Financial Management | |||||||
| 01. Administration and collection. | |||||||
| 02. Compensation for traditional European Union own resource perception expenses | |||||||
| 99. Others | |||||||
| 329. Other income from service delivery | |||||||
| 33. Selling goods | |||||||
| 330. Selling your own publications | |||||||
| 332. Selling photocopies and other reprographics products | |||||||
| 333. Selling drugs | |||||||
| 334. Selling agricultural products | |||||||
| 335. Disposal of waste material | |||||||
| 336. Income from the Fund governed by Law 17/2003 | |||||||
| 339. Selling other goods | |||||||
| 38. Current operations reintegrs | |||||||
| 380. From closed exercises | |||||||
| 381. From the current budget | |||||||
| 39. Other income | |||||||
| 391. Surcharges, fines, and tax delay interest | |||||||
| 392. Surcharges, fines and non-tax delay interest | |||||||
| 393. Differences between redemption and emission values. | |||||||
| 394. Reintegrating of amounts paid to the workers on behalf of the companies (Salarial Guarantee Fund) | |||||||
| 395. Change differences | |||||||
| 396. Deferred tax asset conversion capability | |||||||
| 399. Miscellaneous revenue | |||||||
| 00. Compensation of services provided by public officials | |||||||
| 01. Eventual resources | |||||||
| 02. Revenue from deleted organisms | |||||||
| 99. Other miscellaneous revenue | |||||||
| 4. Current transfers. | |||||||
| 40. From the State Administration. | |||||||
| 400. From the department to which it is attached | |||||||
| 401. From other ministerial departments | |||||||
| 41. From Autonomous Bodies | |||||||
| 410. Centralized management expense compensation | |||||||
| 411. Traffic Command. | |||||||
| 01. Traffic Command. | |||||||
| 02. Traffic Command. Additional provision of Organic Law 6/2011 | |||||||
| 412. State Employment Public Service | |||||||
| 413. Spanish Patent and Trademark Office | |||||||
| 414. Commissioner for the Tabacos Market | |||||||
| 419. Other. | |||||||
| 42. From Social Security. | |||||||
| 43. From other State Administrative Public Sector entities with limited budget | |||||||
| 431. Centralized management expense compensation | |||||||
| 432. State Agency Official State Gazette | |||||||
| 433. Spanish Agency for Medicines and Healthcare Products | |||||||
| 439. Others | |||||||
| 44. From Societies, business public entities, foundations, and other State Public Sector entities | |||||||
| 440. From state mercantile societies | |||||||
| 441. From business public entities | |||||||
| 442. From public foundations. | |||||||
| 449. From the rest of the State Public Sector | |||||||
| 45. From Autonomous Communities. | |||||||
| 450. Concerted Contributions. | |||||||
| 00. Basque Country quota | |||||||
| 01. From Navarra. | |||||||
| 451. By Sufficiency Fund and others. | |||||||
| 453. Compensation to be met by the Autonomous Community of the Canary Islands for the suppression of the IGTE | |||||||
| 456. Financial compensation from the Basque Country | |||||||
| 459. Other current transfers | |||||||
| 46. From Local Entities. | |||||||
| 460. From Councils. | |||||||
| 461. Of Island Diputations and Cabildos. | |||||||
| 469. Other current transfers. | |||||||
| 47. From private companies. | |||||||
| 48. From non-profit families and institutions | |||||||
| 49. From outside | |||||||
| 490. From the European Social Fund | |||||||
| 491. From the European Agricultural Guarantee Fund (EAGF) | |||||||
| 492. Other European Union transfers | |||||||
| 493. Contributions derived from international cooperation agreements | |||||||
| 499. Other current transfers. | |||||||
|
5. Heritage Income | |||||||
| 50. Title and value interests | |||||||
| 500. From the State. | |||||||
| 501. From stand-alone organisms | |||||||
| 504. From companies, business public entities, foundations, and other State Public Sector entities | |||||||
| . From Autonomous Communities. | |||||||
| 506. From Local Entities. | |||||||
| 507. From private companies. | |||||||
| 51. Interest on advances and loans granted. | |||||||
| 510. To the State. | |||||||
| 511. To stand-alone organisms | |||||||
| 512. To Social Security | |||||||
| 513. To State Agencies | |||||||
| 514. To companies, business public entities, foundations, and other State Public Sector entities | |||||||
| 01. ICO. | |||||||
| 99. Others | |||||||
| 515. To Autonomous Communities | |||||||
| 516. To Local Entities. | |||||||
| 517. To private companies | |||||||
| 518. To non-profit families and institutions | |||||||
| 519. Outside | |||||||
| 52. Deposit interests | |||||||
| 520. Bank account interests | |||||||
| 00. Interests of the judicial consignations | |||||||
| 09. Treasury account interests at the Banco de España | |||||||
| 99. Other bank account interests | |||||||
| 529. Interest from other depots. | |||||||
| 53. Dividends and shareholdings in profits | |||||||
| 531. From stand-alone organisms | |||||||
| 534. From companies, business public entities, and other State Public Sector entities | |||||||
| 03. Bank of Spain | |||||||
| 04. Official Credit Institute | |||||||
| 06. Real Casa de la Moneda. National Currency and Timbre Factory | |||||||
| 09. ENAIR Enterprise Public Entity | |||||||
| 10. State Society of Industrial Participations (SEPI) | |||||||
| 11. State Lotteries and State Gambling Society (SELAE) | |||||||
| . Other Heritage Group State Societies | |||||||
| 99. Other benefit interests | |||||||
| 537. From private companies. | |||||||
| 54. Real estate rents | |||||||
| 540. Rental and real estate products. | |||||||
| 00. Home rental | |||||||
| 10. Local rental | |||||||
| 99. Other real estate products | |||||||
| 541. Rustic farm leases | |||||||
| 549. Other rents | |||||||
| 55. Concessions products and special leverage | |||||||
| 550. Administrative concessions | |||||||
| 551. Agricultural and forestry | |||||||
| 557. Greenhouse gas emission rights auctions | |||||||
| 559. Other concessions and leverage | |||||||
| 59. Other heritage income | |||||||
| 591. Benefits by making financial investments | |||||||
| 599. Others | |||||||
|
6. Disposal of actual investments. | |||||||
| 60. From grounds | |||||||
| 600. Selling Solar | |||||||
| 601. Sale of rustic estates | |||||||
| 61. Of the other actual investments | |||||||
| 619. Selling other real investments | |||||||
| 68. Return to capital operations | |||||||
| 680. From closed exercises | |||||||
| 681. From the current budget. | |||||||
|
7. Capital transfers | |||||||
| 70. From the State Administration | |||||||
| 700. From the department to which it is attached | |||||||
| 701. From other ministerial departments | |||||||
| 71. From stand-alone organisms | |||||||
| 710. Autonomous body capital transfers | |||||||
| 72. From Social Security. | |||||||
| 73. From other entities in the State Administrative Public Sector with limited budget | |||||||
| 74. From companies, business public entities, foundations, and other State Public Sector entities | |||||||
| 740. State mercantile societies | |||||||
| 741. Business public entities | |||||||
| 749. From the other State Public Sector entities | |||||||
| 75. From Autonomous Communities. | |||||||
| 76. From Local Entities. | |||||||
| 760. From Councils. | |||||||
| 761. Of Island Diputations and Cabildos. | |||||||
| 769. Other capital transfers | |||||||
| 77. From private companies. | |||||||
| 78. From non-profit families and institutions | |||||||
| 79. From outside | |||||||
| 790. European Regional Development Fund | |||||||
| 791. Cohesion Fund | |||||||
| 792. European Fisheries Fund and other agricultural and fisheries resources | |||||||
| 793. European Agricultural Fund for Rural Development (EAFRD) | |||||||
| 795. Other European Union transfers | |||||||
| 799. Other transfers | |||||||
|
8. Financial assets | |||||||
| 80. Disposal of Public Sector Debt | |||||||
| 800. Short-term public sector debt disposal | |||||||
| 801. Long-term public sector debt disposal | |||||||
| 81. Disposal of bonds and bonds from outside the Public Sector | |||||||
| 810. Disposal of bonds and bonds from outside the Public Sector in the short term | |||||||
| 811. Disposal of bonds and bonds from outside the Public Sector in the long term | |||||||
| 82. Loan Reintegration to the Public Sector | |||||||
| 820. Loans to the Public Sector in the short term | |||||||
| 821. Long-term Public Sector Loan Reintegration | |||||||
| 83. Loan reintegrations granted outside the Public Sector | |||||||
| 830. Loan reintegrations granted outside the Public Sector in the short term | |||||||
| 831. Reintegrating of loans granted out of the Public Sector in the long term | |||||||
| 84. Return of deposits and sureties. | |||||||
| 840. Return of deposits | |||||||
| 841. Return of sureties | |||||||
| 85. Disposal of shares and participations and return of Public Sector contributions | |||||||
| 850. Disposal of National Public Sector shares and units | |||||||
| 851. Disposal of shares and return of Public Sector contributions in International Organizations | |||||||
| 852. Other enajenations or returns. | |||||||
| 86. Disposal of shares and units from outside the Public Sector | |||||||
| 860. From national or European Union companies | |||||||
| 861. From other companies | |||||||
| 87. Treasury Remover | |||||||
| 870. Treasury Remover | |||||||
| 88. Return of heritage contributions | |||||||
| 880. Return of heritage contributions | |||||||
|
9. Financial liabilities | |||||||
| 90. Issuance of public debt in euros | |||||||
| 900. Issuance of public debt in euro in the short term | |||||||
| 901. Issuance of public debt in euro in the long term | |||||||
| 91. Loans received in euros | |||||||
| 910. Short term loans from Public Sector entities | |||||||
| 911. Long-term received loans from Public Sector entities | |||||||
| 912. Short term received loans from outside the Public Sector | |||||||
| 913. Long-term received loans from outside the Public Sector | |||||||
| 92. Issuance of public debt in foreign currency | |||||||
| 920. Issuance of public debt in short-term foreign currency | |||||||
| 921. Issuance of public debt in long-term foreign currency | |||||||
| 93. Loans received in foreign currency | |||||||
| 930. Loans received in short term foreign currency | |||||||
| 931. Loans received in long-term foreign currency | |||||||
| 94. Deposits and sureties received. | |||||||
| 940. Deposits received. | |||||||
| 941. Sureties received. | |||||||
| 95. Metal currency circulation | |||||||
| 951. Positive metal currency circulation | |||||||
