Order Hap/1638/2012, 16 July, Amending The Order Of The Ministry Of Finance Of 12 December 2000, Which Regulates The Development Of The General State Account.

Original Language Title: Orden HAP/1638/2012, de 16 de julio, por la que se modifica la Orden del Ministerio de Hacienda de 12 de diciembre de 2000, por la que se regula la elaboración de la Cuenta General del Estado.

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Law 47/2003, of 26 November, General budget, regulates, in its articles 130 et seq., the structure of the General State account, its formation by the General intervention of the State administration as well as its subsequent referral to the Court of Auditors.

By order of the Ministry of finance, of 12 December 2000, was regulated the General State account. Later the order was modified by the order EHA/553/2005, of 25 February; by the order EHA/1681/2009 of 12 June, and by the order EHA/2043/2010 of 22 July, in order to introduce a series of corrections proposed by the Joint Committee for relations with the Court of Auditors in its production process, as well as adapt their structure to the new accounting rules.

Today has been a series of circumstances that make it necessary to modify the regulatory order of the General State account again.

««First, the approval of the General Plan of public accounting, through order EHA/1037/2010, of 13 April, makes it necessary to modify the second paragraph «The General account of the administrative public sector» order, as well as annexes I «Structure of the General account of the administrative public sector» and V» structure of the account General administrative public sector added» to include such a General account in two new States: the statement of changes in equity and the cash flow statement, as well as to modify the structure of the balance sheet and the creation account.

Secondly, and following the proposal of the Joint Committee for relations with the Court of Auditors in its resolution on the Declaration on the General account of the State of fiscal year 2008, it is necessary to modify the structure of the State of liquidation of the consolidated budget, which is included in annex I «Structure of the General account of the administrative public sector» with respect to the established in the order of 12 December 2000, to expand the phases of budget implementation are presented on a consolidated basis.

In the aforementioned order of 12 December 2000 were collected only the phases of recognition of obligations and rights, having now expanded to the whole of the stages provided for in the General Plan of public accounting. This improvement is now regulating, joined from the General account of the administrative public sector for the year 2010.

Is also necessary to modify the point 3.3 of the fifth section of the order «Memory» for regular integration of consolidated accounts of entities of insurance, in a way analogous to the business groups in the General account of the public sector business, as well as the structure of the Count aggregate of institutions of insurance which is presented in annex IV of the order to adapt to the models consolidated insurance entities.

Finally, establishes the structure of the State of liquidation budgets of exploitation and capital of the entities of the public administrative sector with estimated budget, as well as those of the public sector business and founding, according to which set the General direction of budgets annually.

As a result of all this, it is necessary to approve a new modification of the aforementioned Ministerial order of 12 December 2000, for the aforementioned changes.

In addition, the sole additional provision of the standard defines information about administrative contract, the General Administration of the State to include in its annual accounts for fiscal years 2011 and 2012.

Thus, article 124 of the General budgetary law, on the proposal of the General intervention of the administration of the State grants in use of the powers as the Minister of Finance (currently Minister of finance and public administration), this rule modifies the order of the Ministry of Finance of 12 December 2000, which regulates the development of the General State account , By virtue, according to the Council of State, come to have: single article. Modification of the order of 12 December 2000, which regulates the development of the General State account.

Modify the following sections of the order of 12 December 2000, which regulates the development of the General State account: one. Amendment of the second paragraph «The General account of the administrative public sector».

1 amending section 1.1 «Boundary», which is worded as follows: «the General account of the administrative public sector, will be formed by the consolidation of the balance in the account of the patrimonial economic result, of the statement of changes in equity, State of flows of cash and the State of liquidation of the budget of the State public sector entities that form their accounts in accordance with the principles and accounting standards set out in the Plan» General public accounting and its implementing rules."

2 amending point 3.1 'Definition', which is drawn up in the following way: «the implementation of the global integration method is the development of: • a balance which will include the assets, liabilities and net worth of the entities referred to in point 1.2 of this second section.»

• A the economic outturn account equity that will include all revenues and expenses that apply in determining the outcome of such entities.

• A statement of changes in equity which informed about changes in the net equity of such entities.

• A State of cash flows that will be informed about the origin and destination of the movements in monetary items of active representative of cash and other liquid assets equivalent of such entities.

• A State of liquidation of the budget which will include all revenues and expenditures budget liquidated by the entities referred to in point 1.2 of this second section, whose budget is of a limited nature, and that figure included in the law of the State budget for each fiscal year.

«These statements will be developed once the homogenization and deletions which may be applicable, in accordance with the provisions of the following paragraphs, except that such homogenization or deletions can offer a little relevant interest for the purposes of achieving the true picture of the assets and financial situation and the results both economic and budgetary of the set of entities that are integrated into the General account of the administrative public sector.»

3 amending paragraph 2 of point 3.2.1 «Temporary homogenisation», which is worded as follows: «2. when during an exercise, an entity happens to be integrated or is outside of the General account of the administrative public sector, accounting to consolidate administrative information, accounting to consolidate information must be referred only to the part of the office where such entity has been part of such a General account. "

4 amending point 3.4.1 «Eliminations of reciprocal items», which is drawn up in the following way: «3.4.1.1 Elimination of reciprocal balance sheet items.»

Those assets of the entities in the aforementioned General account liabilities involving or net worth of other entities in the same should be removed for the production of the consolidated balance sheet of the General account of the public administrative sector.

3.4.1.2 expenses and reciprocal payments.

For the elaboration of the account of the patrimonial economic result and the State of changes in equity consolidated the General account of the administrative public sector costs of the integrated into the same entities that constitute income for other entities in this General account should be removed.

3.4.1.3 collections and reciprocal payments.

Collections in the same entities constituting payments for other entities in this General account should be removed for the elaboration of the status of the General account of the administrative public sector consolidated cash flows.

3.4.1.4. budgetary expenditure and reciprocal budgetary revenue.

For the elaboration of the State of liquidation of the consolidated budget of the General account of the administrative public sector must be disposed of operations relating to the phases of budget implementation foreseen in this state of liquidation carried out between entities in this General account.»

5 amending point 4.1 "Definition", which is drawn up in the following way: "the application of the proportional integration method involves the addition of the following items to the financial statements referred to in point 3.1 of this second paragraph: • the assets, liabilities and net worth of entities consolidated by the proportional consolidation method are included in the balance sheet referred to in point 3.1 above» in the proportion representing shares of the entities referred to in point 1.2 above them.

• Revenues and expenses that apply in determining the outcome of the entities to consolidate by proportional integration will be incorporated, in the proportions indicated in the previous point, to the account of the creation result referred to in paragraph 3.1 of this second section.

• Income and expenses attributable to the net worth of the entities to consolidate by proportional integration will be incorporated, in the proportions indicated above, to the statement of changes in equity referred to in point 3.1 of this second section.


• Payments and payments of the entities to which applies to the proportional integration method will be incorporated, in the proportions indicated above, the State of cash flows mentioned in point 3.1 of this second section.

• Revenues and budgetary expenditures settled by the institutions to consolidate by proportional integration will be incorporated, in the proportions indicated above, the State of liquidation of the budget referred to in paragraph 3.1 of this second section.

All this will be without prejudice to the previous homogenization and the adjustments and eliminations that relevant.»

6. amending section 4.2 «Criteria», which is drawn up in the following way: «shall apply to the method of proportionate rules for global integration, taking into account the following: the aggregation to the consolidated accounts of the various items of the balance sheet, the the economic outturn account equity, of the statement of changes in equity» the State of flows of cash and the State of liquidation of budget entities consolidated by the proportional consolidation method, will be held in the proportion representing shares of the entities referred to in point 1.2 above them.

Reciprocal items and gains on internal transactions are eliminated at the rate indicated in the preceding paragraph.»

7 amending paragraph 1 of section 6.1 «Composition», which is worded as follows: ' 1. the General account of the administrative public sector comprises the consolidated balance sheet, consolidated the patrimonial economic outturn account, the statement of changes in consolidated equity, consolidated cash flow statement and the State of liquidation of consolidated budget.» These States constitute a unit.»

8 amending paragraph 1 of section 6.3 "Consolidated balance sheet", which is worded as follows: ' 1. the consolidated balance sheet shall include, with the level of detail specified in annex I, assets, liabilities and net worth of the entities that are integrated into the General account of the administrative public sector.»

9 added 6.5 points «Statement of changes in consolidated equity» and 6.6 'State of consolidated cash flows' with the wording that is included below, passing the current point 6.5 'State of liquidation of the consolidated budget' to be the point 6.7, with the same name.

«6.5 statement of changes in consolidated equity.

The statement of changes in consolidated equity is divided in two parts: • the first, called "Total statement of changes in consolidated equity", comprising, with the level of detail specified in annex I, the changes in equity distinguishing equity adjustments due to changes in accounting principles and bug fixes income and expenses recognized in the exercise and other variations that occur in equity.

• The second, called "State income and expenditure recognised consolidated", comprising, with the level of detail specified in annex I, changes in equity arising from the patrimonial economic result, income and expenses recognized directly in equity and transfers to the patrimonial economic outturn account, or the initial value of the indoor game income and expense recognized directly in equity.

The statement of revenue and expenditure recognised must be developed taking into account that each game it shall contain, in addition to the figures of the fiscal year that is closed, the corresponding to the period immediately preceding. However for the first exercise in which entry into force of this standard may be omitted figures for the previous year.

6.6 consolidated cash flow statement.

1 consolidated cash flow statement shall, with the level of detail specified in annex I, on the origin and the use of monetary assets covering cash and equivalents of entities which are integrated into the General account of the administrative public sector and will indicate the net change suffered by them in the exercise.

2. the status of consolidated cash flows will be formulated taking into account that each consignment must bear as well as figures for the fiscal year that is closed, the corresponding to the period immediately preceding. «However, for first year entry into force the present standard may be omitted figures for the previous year.»

10 amending the heading of section 7.2, which becomes "information to be submitted by institutions that will be of application the order EHA/2045/2011, 14 July, which approves the accounting statement of the institutional management of the State».

Two. Modification of the fifth section "Memory".

1. paragraphs 1, 2, 3 and 4 of point 2.5 "Aggregate information" become paragraphs 2.5.1 and 2.5.2, 2.5.3, 2.5.4, keeping the same name and content.

Subsections 2.1 to 2.7 of the paragraph 2.5.2 «Other aggregate budgetary information» become the subsections to) to g) with the same name and content.

2 added to the subsection h) «remnants of Treasury"to the paragraph 2.5.2 «Other aggregate budgetary information».

3 amending the paragraph 2.5.3 point 2.5 "Aggregate information", which happens to have the following wording: «2.5.3 payment of operating and capital budgets.

Will present the aggregate liquidation of the budgets of exploitation and capital of the entities of the public administrative sector whose budgets are included in the law on the State budget each year, according to the models that are approved annually by the General direction of budgets of.»

4 amending point 3.3 list of entities that are not integrated into the General account», which is drawn up in the following way: «not integrated in this General account entities are sorted depending on the causes of non-inclusion, and within each of them, according to their legal form and the Ministry to which they are attached or on which they depend.

Accounts of insurance entities will be added independently. The aggregate balance, aggregate profit and loss account, the statement of changes in equity added and the added cash flow statement shall be prepared in accordance with the models provided for in annex IV of this order, and must be included in the memory. In the case of enterprise groups whose parent company is an insurance institution and are required to present consolidated accounts, accounts to integrate will be those of the aforementioned group.

The accounts of credit institutions be strengthened independently. «The consolidated balance sheet, the consolidated profit and loss account, the statement of changes in consolidated equity and the consolidated cash flow statement shall be prepared in accordance with the models provided for in annex IV of this order, and must be included in the memory.»

5 amending point 3.7 «Liquidation of the operating and capital budgets», which is worded in the following way: «The aggregate liquidation of the budgets of exploitation and capital of the entities of the public business sector, whose budgets are included in the law on the State budget for each financial year in accordance with the models that are approved annually by the General direction of budgets will be presented.»

6 amending point 4.5 "Liquidation of the operating and capital budgets», which is worded in the following way: «The aggregate liquidation of the budgets of exploitation and capital of the sector entities public foundation whose budgets are included in the law on the State budget for each financial year in accordance with the models that are approved annually by the General direction of budgets will be».

3. Amendment of the annexes.

Modifies the contents of the annexes I «Structure of the General account of the administrative public sector», IV «Structure of the account added entities insurance and the consolidated account of credit institutions to include in the memory» and V «Structure of the account General administrative public sector added» of the order of 12 December 2000 It will be to have the contents laid down in the annex to this order.

Sole additional provision. Information on administrative procurement of the General Administration of the State on the accounts for the fiscal years 2011 and 2012.

Information on Administrative contracting which is included in note 20 of the memory of the account of the General Administration of the State shall refer, for the accounts of the fiscal years 2011 and 2012, only investment costs.

Sole final provision. Entry into force.

This order shall enter into force the day following its publication in the "Official Gazette".

Madrid, 16 July 2012.-the Minister of finance and public administration, Cristóbal Montoro Romero.

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