The Accounting Instruction for the Institutional Administration of the State, approved by the Order of the Ministry of Economy and Finance of 1 February 1996, establishes in its rule 3 that the accounting of the entities included in its scope will be carried out by the double-departure method, which must be adjusted to the General Public Accounting Plan (hereinafter the PGCP), approved by the Order of the Ministry of Economy and Finance of 6 May 1994. The same rule states that the accounting records shall be made using the development of accounts contained in the second part of the P.G.C.P. and that the use of first-order accounts not collected in the same shall require express authorization. of the General Intervention of the State Administration. On the other hand, the State Administration undertook by agreement with the Trade Unions, signed on 13 November 2002, for the period 2003-2004, to constitute a pension scheme in the form of employment and defined contribution, whose Contributions shall be paid in the form of deferred wages, with their implementation starting from the financial year 2004. This is a joint promotion plan, that is, a single pension scheme whose promoters are the General Administration of the State, its Autonomous Bodies and a series of public Entes and Public Business Entities. The contributions to the Plan that are made by the different sponsoring entities of the same have the consideration of personnel expenditure. Taking into account that it would be appropriate to singularize the recording of these expenses in a specific account, within the subgroup of personnel expenses, and that currently the PGCP does not have foreseen any account of first order (three digits) with this content, it is necessary to open it by means of this Resolution, for use by all public bodies, promoters of the pension plan mentioned, to which the Instruction of Accounting of the Institutional administration of the State. Therefore, this General Intervention, making use of the powers conferred on Rule 3 of the Accounting Instruction of the State Institutional Administration, has the right to resolve:

First. -Public bodies are authorized to be used by the Accounting Instruction of the State Institutional Administration, the use of account 643 " Contributions to complementary systems of pensions "which will have the definition and movement set out below: 643" Contributions to supplementary pension systems "

Amount of accrued contributions to pension plans or other similar system of coverage of retirement, invalidity or death, in relation to the staff of the institution.

Your move is as follows:

(a) The amount of the annual contributions to pension plans or other similar institutions outside the institution shall be charged with credit to the account 400 " Creditors for recognised obligations. Current expense budget ".

(b) The balance shall be paid at the end of the financial year to the account 129 "Results of the financial year".

Second. -Account 643 "Contributions to supplementary pension systems" shall be incorporated in heading 3.a.2. "Social loads " of the account model of the account of the economic outcome of the Inform of the Accounting for the Institutional Administration of the State, according to the format set out in Annex IV of the Order of the Ministry of Finance of 28 June 2000, which regulates the Obtention and Accountability through support for the public bodies to which the Accounting Instruction for the Institutional administration of the State.

Final disposition.

This Resolution shall enter into force on the day following that of its publication in the Official Gazette of the State.

Madrid, November 18, 2004. -Interventor General, José Alberto Pérez Pérez.