By Order EHA/1037/2010, of April 13, the new General Plan of Public Accounting was approved with the character of the framework accounting plan, for all the Public Administrations.

According to the only article of the aforementioned Order, the General Plan of Public Accounting would be mandatory for the entities in the state administrative public sector, however their application in the Social Security would require your prior adaptation.

In compliance with the provisions of Article 125.3.b) of Law 47/2003, of 26 November, General Budget, the General Intervention of Social Security drew up the adaptation of this Plan to the entities that make up the Social Security System and submitted it for approval of the General Intervention of the State Administration, which was embodied in the Resolution of 1 July 2011, as amended by Resolution of 9 May 2012 of this General Intervention.

Approved the adaptation, and in the light of the changes introduced in its third part "Annual accounts", it is necessary to issue a new resolution replacing the one of 3 July 1998, to regulate the new structure and the composition of the General Account for Social Security and the accounts of the institutions which make up the Social Security system, which in accordance with the powers laid down in Article 125.1.c) of the General Budget Law, it is up to the General Intervention of the State Administration.

On the other hand, Article 136.4 of the General Budget Law provides that entities that have to apply public accounting principles, including the entities that make up the Social Security system, they must publish annually in the "Official State Gazette", the balance of the situation and the account of the economic outcome and a summary of the remaining states that make up the annual accounts, with the General Intervention of the State administration who determines the minimum content of the information to be published.

To this effect, Resolution of 6 October 2008, of the General Intervention of the State Administration, was approved, in which the structure and contents of the summary of the annual accounts of the managing entities were determined, Joint and mutual services of occupational accidents and occupational diseases of social security and their joint centres, for the purpose of publication in the Official Gazette of the State, which was subsequently amended by Resolution of 26 January 2010, of this General Intervention.

For all this, this General Intervention to establish the structure and composition of the General Account of Social Security and the annual accounts of the entities that make up the Social Security system, as well as to homogenise the structure and content of the accounting information to be published in the "Official State Gazette", relating to the summary of the General Account of Social Security and to the annual accounts of the entities that make up the system of the Social security, and by virtue of the powers conferred on it by Law 47/2003 of 26 November, General Budget, on a proposal from the General Intervention for Social Security, provides:

Section 1. General Social Security Account and annual accounts of the entities that make up the Social Security system

First. Structure and composition of the General Social Security Account.

1. Objective.-The General Account of Social Security shall show, through the documents in which it is structured, the patrimony, the financial situation, the economic outcome, and the execution of the budget of the entities that integrate the Social Security system.

The entities that make up the Social Security system are the managing entities, common and mutual services of occupational accidents and occupational diseases of Social Security.

The references made in this Resolution to the mutual accidents of work and occupational diseases of the Social Security, shall be understood to be carried out to their centers and joint entities, unless it is pointed out

2. Structure. -The General Account of Social Security is structured in the following documents:

Aggregate account of entities that integrate the Social Security system.

Consolidated account of managing entities and common services of social security.

Aggregate account of occupational accidents and occupational diseases of Social Security.

The above documents will be accompanied by a Memory that will complete, expand and comment on the information contained therein.

3. States that integrate the aggregate account of the entities that make up the Social Security system.

3.1 Composition: The aggregate account of the entities that make up the Social Security system includes the aggregated balance sheet, the account of the aggregate economic income, the state of changes in the net worth aggregate, the status of aggregate cash flows, and the settlement status of the aggregate budget.

3.2 Structure: The structure of the states that make up the aggregate account of the entities that make up the Social Security system will be adapted to the models established in the adaptation of the General Accounting Plan. It publishes to the entities that make up the Social Security system, approved by Resolution of 1 July 2011, of the General Intervention of the State Administration (hereinafter referred to as adaptation).

3.3 Aggregate Balance:

1. The aggregated balance sheet shall comprise, with due separation, the assets, liabilities and net worth of the entities that make up the Social Security system.

2. The aggregated balance sheet shall be drawn up in accordance with the rules and the model set out in the third part of the adjustment. However, the model set out in that standard should be deleted from the column relating to "Notes in memory" and under heading A. IV "Long-term financial investments in group, multigroup and associated entities" of the current asset, in the Item 1 "Financial investments in the equity of public law entities" shall not include account 240.

3.4 Account of aggregate economic result:

1. The aggregate economic income account shall include the result of the financial year (savings or savings), with due separation of the income and expenses attributable to the institution of the social security system.

2. The accounts of the economic income shall collect the positive or negative results of the different entities of the Social Security system, with determination of the savings or savings of the system as a whole.

3. The accounts of the economic income set out in the preceding paragraphs shall be drawn up in accordance with the rules and the models set out in the third part of the adjustment, with the exception of the "Notes in Memory" column in the model of the account of the economic result, which shall not be completed.

3.5 Status of changes in net worth added:

1. The status of changes in the aggregate assets shall include the total state of changes in the net worth and the statement of income and recognised expenses of the entities that make up the Social Security system.

2. The status of changes in the aggregate net worth shall be made, in accordance with the rules and the models set out in the third part of the adaptation, with the exception of the column 'Notes in memory', which shall not be completed.

3.6 Aggregate Cash Flow Status:

1. The aggregated cash flow statement shall report on the origin and destination of the movements in the monetary asset items representative of cash and other equivalent liquid assets and shall indicate the net change suffered by the cash flows. in the exercise, for the entities that make up the Social Security system.

2. The state of aggregate cash flows shall be formulated, in accordance with the rules and the model set out in the third part of the adaptation, with the exception of the "Notes in Memory" column, which shall not be completed.

3.7 Aggregate Budget Settlement Status:

1. The state of liquidation of the aggregate budget shall include, with due separation, the settlement of the expenditure budget and the revenue budget, as well as the budgetary outcome of the entities in the security system. Social.

2. The state of settlement of the aggregate budget shall be formulated, in accordance with the rules and the models set out in the third part of the adaptation.

4. States that integrate the consolidated account of the managing entities and the common services of social security.

4.1 Composition: The consolidated account of the Management Entities and the Common Services of Social Security comprises the consolidated balance sheet, the consolidated wealth economic income account, the state of changes in the consolidated net worth, consolidated statement of cash flows and the state of settlement of the consolidated budget.

4.2 Structure: The structure of the states that make up the consolidated account of the managing entities and the Common Services of Social Security will be adapted to the models established in the adaptation.

4.3 Consolidated Balance Sheet:

1. The consolidated balance sheet shall comprise, with due separation, the assets, liabilities and net worth of the managing entities and the common services of social security.

2. The consolidated balance sheet shall be drawn up in accordance with the rules and the model laid down in Part Three of the adaptation. However, the model set out in that adaptation should be deleted from the column relating to 'Notes in memory' and under heading A. IV 'Long-term financial investments in group, multi-group and associated entities' of the current asset, in item 1 'Financial investments in the assets of public law entities', account shall not be included in the account 240.

4.4 Consolidated wealth economic outcome:

1. The consolidated financial income statement shall include the result of the financial year (saving or saving), duly separating the revenue and expenditure attributable to the same of the managing entities and the common security services. Social.

2. The accounts of the economic income shall collect the positive or negative results of the different Management Entities and Common Services of Social Security, with determination of the savings or savings of the set of these entities.

3. The accounts of the economic income set out in the preceding paragraphs shall be drawn up in accordance with the rules and the models set out in the third part of the adjustment, with the exception of the "Notes in Memory" column in the model of the account of the patrimonial economic result that will not be completed.

4.5 Status of consolidated net worth changes:

1. The status of changes in consolidated assets shall include the total state of changes in the net worth and the statement of income and recognised expenses of the managing entities and the common services of social security.

2. The status of changes in consolidated net worth shall be made, in accordance with the rules and models set out in the third part of the adaptation, with the exception of the 'Notes in Memory' column, which shall not be completed.

4.6 Consolidated Cash Flow Status:

1. The consolidated cash flow statement shall report on the origin and destination of the movements in the monetary asset items representative of cash and other equivalent liquid assets and shall indicate the net change suffered by the cash flows. in the exercise, for the Management Entities and the Common Services of Social Security.

2. The consolidated cash flow statement shall be formulated, in accordance with the rules and the model set out in the third part of the adjustment, with the exception of the 'Notes in Memory' column, which shall not be completed.

4.7 Consolidated Budget Settlement Status:

1. The state of liquidation of the consolidated budget shall include, with due separation, the liquidation of the expenditure budget and the revenue budget, as well as the budgetary outcome of the managing entities and the common services of the Social Security.

2. The state of liquidation of the consolidated budget shall be formulated, in accordance with the rules and the models set out in the third part of the adaptation.

5. States that make up the aggregate account of occupational accidents and occupational diseases of Social Security.

5.1 Composition: The aggregate account of the occupational accidents and occupational diseases of Social Security comprises the aggregated balance sheet, the account of the aggregate economic result, the state of changes in aggregate net worth and the state of aggregate cash flows and the state of settlement of the aggregate budget.

5.2 Structure: The structure of the states that are integrated into the aggregate account of occupational accidents and occupational diseases of Social Security will be adapted to the models established in the adaptation.

5.3 Aggregate Balance:

1. The aggregated balance sheet shall comprise, with due separation, the assets, liabilities and net worth of the occupational accidents and occupational diseases of Social Security.

2. The aggregated balance sheet shall be drawn up in accordance with the rules and the model set out in the third part of the adjustment. However, the model set out in that adaptation should be deleted from the column relating to 'Notes in memory' and under heading A. IV 'Long-term financial investments in group, multi-group and associated entities' of the current asset, in item 1 'Financial investments in the assets of public law entities', account shall not be included in the account 240.

5.4 Account of aggregate economic result:

1. The aggregate economic income account shall include the result of the financial year (savings or savings), duly separating the income and expenses attributable to the same from the Mutual Insurance and Occupational Diseases of the Social Security.

2. The aggregate economic result account shall be formulated, according to the rules and the model set out in the third part of the adaptation, with the exception of the column 'Notes in memory', which shall not be completed.

5.5 Status of changes in net worth added:

1. The status of changes in the aggregate assets shall include the total state of changes in the net worth and the state of income and recognised expenses of the occupational accidents and occupational diseases of the Social Security.

2. The status of changes in the aggregate net worth shall be made, in accordance with the rules and the models set out in the third part of the adaptation, with the exception of the column 'Notes in memory', which shall not be completed.

5.6 Aggregate Cash Flow Status:

1. The aggregated cash flow statement shall report on the origin and destination of the movements in the monetary asset items representative of cash and other equivalent liquid assets and shall indicate the net change suffered by the cash flows. in the course of the exercise, for the Mutuals of occupational accidents and occupational diseases of Social Security.

2. The state of aggregate cash flows shall be formulated, in accordance with the rules and the model set out in the third part of the adaptation, with the exception of the "Notes in Memory" column, which shall not be completed.

5.7 Aggregate Budget Settlement Status:

1. The state of liquidation of the aggregate budget shall include, with due separation, the liquidation of the expenditure budget and the revenue budget, as well as the budgetary outcome of the mutual occupational accidents and diseases. Social Security professionals.

2. The state of settlement of the aggregate budget shall be formulated, in accordance with the rules and the models set out in the third part of the adaptation.

6. Memory. -The memory will complete, expand and comment on the information contained in the other documents that make up the General Account of Social Security and must indicate any information necessary to facilitate the understanding of them, with the purpose of reflecting the situation of the assets, the results and the implementation of the budgets of the entities that make up the social security system.

In memory, the criteria followed for the establishment of the General Account of Social Security, with an indication of the entities that have been included or excluded in the different accounts of the same, will also be available. the aspects that are considered to be most relevant in relation to the activity developed by the entities that make up the Social Security system shall be included.

7. With regard to the information provided, the General Intervention of Social Security will only be responsible for the identity between the same and the one existing in the databases of the Social Security Accounting Information System.

Second. Composition of the annual accounts of the entities that make up the Social Security system.

1. Objective.-The annual accounts of the managing bodies, common services and mutual benefits of occupational accidents and occupational diseases of the social security system shall show, through the states of which they are composed, the patrimony, the financial situation, the economic outcome, and the execution of the budget of its institution.

2. Composition.-The annual accounts of the aforementioned entities comprise the following states.

2.1 Balance sheet: The balance sheet shall comprise, with due separation, the entity's assets, liabilities and net worth.

The balance sheet will be formulated according to the rules and model set out in the third part of the adaptation. However, in the model to be completed for occupational accidents and occupational diseases of Social Security, account shall not be included in the account 240 under heading A. IV. Long-term financial investments in group entities, (a) Multigroup and associates "of the Current Asset, within heading 1" Financial investments in the assets of public law entities ".

2.2 Wealth Economic Result Account: The account of the economic outcome will collect the result of the exercise (saving or saving), duly separating the income and the expenses attributable to it.

In the General Treasury of Social Security, the accounts of the economic income will collect the positive or negative results of the different Management Entities and Common Services of Social Security, with determining the savings or savings of the set of these entities.

The account of the wealth economic result will be formulated, according to the standards and models set out in the third part of the adaptation.

2.3 Status of Net Worth Changes: The status of net worth changes will collect for each entity the total state of net worth changes, the status of recognized income and expenses, and the status of transactions with the owning entity or entities, both of the property operations and of other operations, for the dependent entities (joint institutions and entities).

The status of changes in net worth will be formulated, according to the standards and models set out in the third part of the adaptation.

2.4 Cash Flow Status: The cash flow statement shall report on the origin and destination of the movements in the monetary asset items representative of cash and other equivalent liquid assets. indicate the net variation of the same in the financial year and shall only be made by the Mutual Insurance and Occupational Health Insurance (Social Security) Mutuals.

The cash flow status will be formulated, based on the rules and model set out in the third part of the adaptation.

2.5 Budget settlement state: The state of settlement of the budget shall comprise, with due separation, the settlement of the expenditure budget and the entity's revenue budget, as well as the result Budget for the Mutual Insurance of Occupational accidents and occupational diseases of Social Security.

The state of settlement of the budget will be formulated, according to the rules and models that are set out in the third part of the adaptation.

2.6 Memory: The memory will complete, expand and comment on the information contained in the other states that make up the annual accounts and must indicate any information necessary to facilitate their understanding, with the purpose of reflecting the status of the assets, the results and the execution of the institution's budgets.

Memory will be made according to the standards and models set out in the third part of the adaptation.

The state of "Remainder of the Treasury", which appears as note 19.5 of the model of memory of the third part of the adaptation, will only be made by the Mutuas of accidents at work and occupational diseases of the Social Security.

3. With regard to the information provided, the General Intervention of Social Security will only be responsible for the identity between the same and the one existing in the databases of the Social Security Accounting Information System.

Section 2. Summary of the General Account of Social Security and the annual accounts of the entities that make up the Social Security system to be published in the "Official State Gazette"

Third. Summary of the General Account of Social Security to be published in the "Official State Gazette".

The General Intervention of Social Security shall publish annually in the "Official State Gazette" a summary of the General Account of Social Security that will comprise, in accordance with the structure established in the the first paragraph of this Resolution, the states listed in the Annex to this rule.

Fourth. Summary of the annual accounts of the entities that make up the Social Security system to be published in the "Official State Gazette".

1. The Management Entities and the Common Services of Social Security shall publish annually in the "Official State Gazette" the following information to be adjusted for the models provided for in the adaptation:

I. Balance sheet.

II. Account of the economic outcome.

III. Summary of the State of Net Worth Changes.

III.1 Total State of Net Worth Changes.

III.2 State of recognized revenue and expenditure.

IV. Statement of settlement of the budget.

IV.1 Spending budget settlement, developed at the chapter level.

IV.2 Revenue budget settlement, developed at the chapter level.

V. Memory Summary:

V. 1 Organization and activity. (Note 1 of the memory).

V. 2 Basis of presentation of accounts. (Note 3 of the memory).

V. 3 Standards for recognition and valuation. (Note 4 of the memory).

V. 4 Material fixed assets. (Note 5 of the memory).

V. 5 Financial Assets: Summary Status of Reconciliation [Note 9.1.a) of Memory].

V. 6 Financial liabilities: Situation and movement of debts. Summary by categories [Note 10.1.b) of memory].

V. 7 Transfers, grants and other income and expenses. (Note 13 of the memory).

V. 8 Provisions and Contingencies. (Note 14 of the memory).

V. 9 Budget information:

a) Spending commitments from post-exercise budgets. (Note 19.3 of the memory).

b) Results balance and management report. (Note 23 of the memory).

V. 10 Financial, economic and budgetary indicators. (Note 21 of the memory).

V. 11 Post-Closing Facts. (Note 25 of the memory).

2. The mutual occupational accidents and occupational diseases of social security must be published annually in the "Official Journal of the State", the following information which shall be adjusted to the models provided for in the adaptation:

I. Balance sheet.

II. Account of the economic outcome.

III. Summary of the State of Net Worth Changes.

III.1 Total State of Net Worth Changes.

III.2 State of recognized revenue and expenditure.

IV. Status of cash flows.

V. Statement of settlement of the budget.

V. 1 Spending budget settlement, developed at the chapter level.

V. 2 Revenue budget settlement, developed at the chapter level.

V. 3 Budget Result.

VI. Memory Summary:

VI.1 Organization and activity. (Note 1 of the memory).

VI.2 Bases for the presentation of accounts. (Note 3 of the memory).

VI.3 Recognition and Valuation Standards. (Note 4 of the memory).

VI.4 Tangible fixed assets. (Note 5 of the memory).

VI.5 Financial Assets: Summary Status of Reconciliation [Note 9.1.a) of Memory].

VI.6 Financial liabilities: Situation and movement of debts. Summary by categories [Note 10.1.b) of memory].

VI.7 Transfers, grants, and other income and expenses. (Note 13 of the memory).

VI.8 Provisions and Contingencies. (Note 14 of the memory).

VI.9 Budget information:

a) Spending commitments from post-exercise budgets. (Note 19.3 of the memory).

b) State of the cash flow (Note 19.5 of the memory).

c) Administration expenses (Note 19.7 of the memory).

d) Results balance and management report. (Note 23 of the memory).

VI.10 Reservations information and its materialization (Note 20 of memory).

VI.11 Financial, economic and budgetary indicators. (Note 21 of the memory).

VI.12 Post-Close Facts. (Note 25 of the memory).

First transient disposition. Specialties of the memory of the annual accounts.

As long as there is no cost accounting to allow for the proper establishment of paragraphs 22 "Information on the cost of activities" and 23 "Management indicators" of the memory of the annual accounts of the the entities that make up the Social Security system shall be drawn up in accordance with the terms laid down in the transitional transitional provision of the adaptation.

In addition, and in accordance with the provisions of the said transitional provision, as long as the necessary procedures are not developed to allow for specific monitoring of the financing costs affected by the Social Security Accounting Information System, the completion of paragraph 19.4 "Expenditure with the affected financing" of the Report shall not be mandatory, and shall provide the information that is available in a similar manner to that established in the The paragraph.

Second transient disposition. Information to be included in the General Account of Social Security and in the annual accounts of the entities of the first financial year in which the adaptation of the General Plan of Public Accounting is applied to the entities that make up the system of the Social Security.

The annual accounts of the entities that make up the Social Security system that are formulated in the first exercise of the implementation of the adaptation of the General Plan of Public Accounting to the entities that make up the system of Social Security shall be drawn up in accordance with the provisions of the transitional provision fourth of the adaptation.

For these purposes, the states that make up the documents in which the General Account of Social Security is structured shall not reflect the figures for the previous year.

Single repeal provision.

All the rules of equal or lower rank are repealed in that they contradict or oppose the provisions of this Resolution, and in particular, the Resolution of 3 July 1998, of this General Intervention, for which the determines the structure and composition of the General Account of Social Security and the accounts of the managing entities and common services of Social Security and the Resolution of 6 October 2008, of this General Intervention, determines the structure and content of the summary of the annual accounts of the managing entities, Services common and mutual occupational accidents and occupational diseases of social security and their joint centres, for the purposes of their publication in the Official Gazette of the State.

Single end disposition. Entry into force.

This Resolution shall enter into force on the day following that of its publication in the "Official Gazette of the State", applicable to the General Account and to the annual accounts for the financial year 2011 and following.

Madrid, July 25, 2012.-The Comptroller General of the State Administration, José Carlos Mayor Hernández.

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