Article 73 (2) of the recast of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, in the wording given to it by the final twenty-seventh provision of the Law 2/2012, of June 29, of the General Budget of the State for the year 2012, establishes that the excess of the positive annual economic result obtained by the mutual ones in their management of the professional contingencies, once the reserves have been endowed (a) the laws, regulations and administrative provisions of the European Parliament and of the Council (a) general prevention and rehabilitation measures, including the promotion of the extraordinary actions of firms in the prevention of accidents at work and occupational diseases, indicating that this is a make use of the special account of the Fund for Prevention and Rehabilitation opened at the Banco de España at the disposal of the Ministry of Employment and Social Security and whose ownership corresponds to the General Treasury of Security Social.

In that same paragraph, it is anticipated that the aforementioned common service of social security may materialize the funds deposited in the account of the Fund for Prevention and Rehabilitation, until its definitive use, in financial assets issued by public legal persons, in the quantities, time limits and other conditions laid down by the holder of the Ministry of Employment and Social Security, with the result that the income and expenditure generated by the financial assets in which the the Fund, as well as those of the account itself, shall be paid and charged respectively in the Fund, unless otherwise provided by the Ministry.

In compliance with this legal forecast, the conditions for this materialization of funds are included in Order TIN/1483/2010, of June 2.

Finally, Article 73 (2) of the recast text of the General Law on Social Security also allows the provision of the amounts deposited in the account of the Prevention and Rehabilitation Fund, by part of the General Treasury of Social Security and until its final use, in order to meet the aims of the Social Security and the possible transitional cash needs of the system, under the conditions laid down by the Head of the Ministry of Employment and Social Security.

For its part, the Regulation on the collaboration of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995, regulates in Article 66 the the annual positive economic result resulting from the management of professional contingencies by those, with the provision in paragraph 2 of the excess of that economic result, after the reserve has been provided for by the abovementioned (a) the general purpose of prevention and rehabilitation by means of the by mutual consent, until 31 July of each financial year, in the special account of the Fund for Prevention and Rehabilitation opened at the Banco de España at the disposal of the Ministry of Employment and Social Security, to be approved the resources referred to in that account, among the activities referred to in the above paragraph.

Without prejudice to and as permitted by Article 73.2 of the recast text of the General Law on Social Security, the General Treasury of Social Security may materialize in financial assets and dispose of such resources. until their final use, since they are entered into a special account whose ownership corresponds to that common service of social security, in accordance with the principles of financial solidarity and the single box, and at the disposal of the of this ministerial department.

Consequently, this order is dictated to the purpose of fixing the conditions for the provision by the General Treasury of Social Security of the resources deposited in the account of the Fund for Prevention and Rehabilitation, until its final use, in the exercise of the powers conferred on it by Article 73.2 of the recast text of the General Law on Social Security and by the final provision of the Regulation on the cooperation of mutual accidents at work and occupational diseases of Social Security, approved by the Royal Decree 1993/1995, of 7 December.

In its virtue, I have:

Single item. Conditions for the provision of the Prevention and Rehabilitation Fund.

1. The funds deposited in the special account opened at the Banco de España, owned by the General Treasury of Social Security, known as the Prevention and Rehabilitation Fund, may be made available by that body, until its final use, in order to cater for the purposes of the Social Security system as well as the possible transitional cash needs or gaps in the system.

Each provision of funds must be authorized in advance by the holder of the Secretary of State for Social Security.

2. The funds to be made available shall be reintegrated into the account of the Prevention and Rehabilitation Fund as soon as possible, in accordance with the financial availabilities of the General Treasury of Social Security.

Final disposition first. Enforcement powers.

The holder of the Secretary of State for Social Security is empowered to dictate how many provisions are necessary for the application of this order.

Final disposition second. Entry into force.

This order will take effect the day following your publication in the "Official State Bulletin".

Madrid, July 2, 2012. -Minister of Employment and Social Security, Fatima Banez García.