In accordance with the provisions of Article 147 of the recast text of the General Budget Law, the Social Security budget for the year 2001 has to include, with due separation, the resources provided for in the budget. exercise and all the obligations which the whole system has to meet in the same period.

For this purpose, the general macroeconomic scenario and the budgetary policy established by the government must be counted as a reference framework, in which context it must be possible and consequently it must be the attention of the services and services that integrate the protective action of said System.

this respect, the Social Security budget for the next financial year must be based on sustained growth in economic activity and employment, which should lead to the implementation of the benefit programmes. and services of that in a way compatible with the process of improvement of its financial situation that has been experienced in the last years and without increase in the contributive pressure of the social contributions. This process of financial consolidation must, in the field of social security and in that financial year, lead to the achievement of the surplus objective contained in the stability programme approved by the government for the period 1998-2002, In the first place, it is necessary to ensure that the reserve fund, which is established at the beginning of the year, is 100% of GDP, which must be allowed to continue as soon as possible, and that the reserve fund should be used as an additional guarantee for future pensions.

For the evaluation of the programs that make up the protective action of the System, it must be taken care of the maintenance of the levels of coverage of their basic services and services and the improvement of the quality of these. In this way, pensions will be updated according to the inflation forecast for the year 2001, by application of the automatic revaluation forecasts contained in the General Law of Social Security, the resources for the coverage of the health care for INHEALTH will be established in accordance with the Agreement for the financing of the Health Services for the period 1998-2001 of 27 November 1997, and those for social services will be allocated in the the necessary measure to ensure that they retain the effective level of protection and that they are necessary coverage of the actions to be taken in this area of protection of the system.

To all this, the increase in membership and contributions, which is correlated to the growth of activity and employment, and the measures to be continued for the containment of current expenditure, should contribute to this. discipline and rationalize operating expenses, for the pursuit of fraud, both in the settlement of the income of the System and in the improper perception of its benefits, and for the constant improvement of the services managers.

The progress made in the implementation of the separation of sources of financing from the System, as set out in Article 86 and the transitional provision of the text, should also contribute to this. to recast the General Law of Social Security, as well as those that continue to be carried out in the development of their forecasts.

These guidelines and objectives, together with the corresponding indicators and with the necessary means to achieve them, duly evaluated, will have their reflection in a budget for programmes whose production process has to facilitate the necessary adjustment of the various expenditure and the appropriate allocations of funds to the available funding.

In this context, the content of this Order is articulated, which, once its scope is defined, establishes the budgetary structure of Social Security in accordance with the traditional classification of resources. and expenditure from an organic and economic aspect, and in particular for the latter from a functional aspect of programmes.

The Order is complete with the determination of the budgeting methodology, the specific criteria to be applied in the evaluation of expenditure and revenue and the procedure to be followed in the elaboration and processing of the projects, including the basic documentation to be used to support them.

In its virtue, in the use of the powers conferred on me by Article 5 of the recast text of the General Law of Social Security, I have had to dispose:

Article 1. Scope of application.

The preliminary draft budgets to be integrated into the Social Security budget to reflect the full amount of expenditure and revenue referred to in Article 147 of the recast of the General Law Budget, approved by Royal Legislative Decree 1091/1988 of 23 September, and without prejudice to the provisions of the first two paragraphs of Article 148.1 of the aforementioned Law, will be drawn up in accordance with the rules and structure established in this Order. This formulation will therefore affect the preliminary draft budgets for the year 2001 of the Management Entities and the General Treasury of Social Security, those of the management centres of which are dependent, as well as those of the Accidents at Work and Occupational Diseases of Social Security.

In accordance with the provisions of Article 70 of Law 66/1997 of 30 December 1997 on Fiscal, Administrative and Social Order Measures, the General Intervention of Social Security, as a Management Centre, will be drawn up in accordance with the Draft single and differentiated preliminary draft budget which will be integrated into that of the Common Service, the General Treasury of Social Security.

Article 2. Budgetary structure.

1. Budget of expenditure: The budget of expenditure of the Entes referred to in the previous article will be adjusted to a quadruple classification: organic, functional by programs, economic and territorial.

A) Organic classification: It will facilitate knowledge of the management, control of the budget and the determination of the costs of the services and other means used by each managing agent. To this end, the appropriations shall be identified and ordered in such a way as to bring together all the corresponding Ente.

Consequently, the first grade organic classification will be the following:

National Social Security Institute.

National Institute of Health.

Migration and Social Services Institute.

Social Institute of the Navy.

General Treasury of Social Security.

Mutual of Occupational Accidents and Occupational Diseases of Social Security.

B) Functional classification by programs: By this classification the credits are grouped according to the purpose of the expenditure to be carried out, using for this a division by Functions, Groups of Programs and Programs according to the classification as set out in Annex I to this provision.

The functions respond to the competences that are legally attributed to the social security by the generic character, and therefore constitute the set of diverse ends pursued by it through its various activities.

Sub-functions or groups of programmes represent a breakdown of the functions by reason of the nature of the services or services they perform or the particularities of their management.

The programs are the next degree of disaggregation of the functions and incorporate the action plan or set of activities understood as uniform actions in the service of certain objectives.

C) Classification by economic category: The appropriations allocated to each function, group of programmes and programmes shall be developed according to the economic nature of the components of the expenditure which makes it possible to carry out the services and services integrated into those, according to the classification by chapters, articles, concepts, subconcepts and headings set out in Annex II.

(D) Territorial classification: In accordance with the fourth rule of Article 54 of the recast text of the General Budget Law and in the additional twenty-sixth provision of Law 41/1994 of 30 December 1994, General budgets of the State for 1995, the investment projects included in the respective programs will be classified territorially by provinces and Autonomous Communities, indicating the temporal and economic distribution of their costs.

The respective managers will distribute their budgets, once approved, in a way that allows them to know the territorial classification of the human and financial means that they incorporate, and they will inform the Directorate General of Economic Management of Social Security of such distribution.

2. Revenue Budget: The revenue budget will be adjusted to a double ranking: organic and economic.

A) Organic structure: The organic structure of the revenue budget affects the following Entities:

General Treasury of Social Security.

Mutual of Occupational Accidents and Occupational Diseases of Social Security.

B) Classification by economic category: The revenue provided for in the budget shall be ordered, according to the economic nature of the sources which generate it, according to the classification by chapters, articles, concepts, subconcepts and headings set out in Annex III to this Order.

Article 3. Budgeting methodology and criteria for the evaluation of expenditure proposals.

1. Budgeting Methodology: The Managing Agents of Social Security will formulate their respective preliminary draft budget in functional structure by programs, understanding it as the framework that allows to express in a complete and systematic way the activities to be carried out in accordance with the contingencies to be covered or the benefits of the protective action to be granted, in which the programmes which serve the objectives quantified and defined clearly and concreteness will be collected, monitoring and measurement of the corresponding indicators expressed in terms of means or results, so that the degree of effectiveness and efficiency achieved and, where appropriate, the quality of the services and services provided can be known in the implementation of each programme.

2. Criteria for the assessment of expenditure proposals: As a general rule, the credit proposals will be estimated at pesetas in 2000, without initially taking into account the behaviour of the inflation rate and the possible revisions. In this context, the Commission will be able to take the necessary measures to ensure that the Commission is able to take the necessary measures. The assessment shall be carried out in accordance with the following criteria:

(A) Staff expenditure: The appropriations for the remuneration of staff to be provided for in the 2001 financial year shall be calculated in accordance with the provisions of Law 54/1999 of 29 December 1999 on the general budget of the State for the year 2000, and in other provisions with effect on expenditure of this nature.

Social Security contributions will be calculated by applying the rates of contribution in force on the relevant contribution bases.

B) Current expenditure on goods and services: The expenditure of this nature will be those that are strictly justified as necessary for the achievement of the objectives to be achieved. It will be determined by quantifying the physical consumption, activities and services, and the valuation of their amount at current prices.

C) Financial expenses: The interest of loans, borrowings and other debts or financial operations shall be estimated, in accordance with the conditions agreed in the contracts that govern them, as well as the expenses arising from their constitution, modification or cancellation. Interest accrued on any assets to be borne by the respective managing agents shall also be included.

D) Current transfers: They will be estimated according to the destination and the rules that regulate them. In the case of transfers to families, consisting of economic benefits to the beneficiaries of social security, it shall be submitted in order to determine the amount of the transfers to the families, in so far as it is applicable to them, respective regulatory bases, calculating their amount in accordance with the rules in force and the foreseeable development of the number of beneficiaries. However, the following criteria shall be adopted for the performance:

(a) Pensions: The credit for this type of benefit will be obtained by considering the number of pensions provided for the year in each pension scheme and class, the amounts of the respective pensions and the first payments.

(b) Temporary incapacity: The amount necessary to deal with the situations of incapacity to be considered shall be entered in the course of the financial year, justifying the figures which have been paid on the basis of the salaries (a) to ensure that the number and duration of the processes are forecast, as well as the rules in force on days entitled to allowances and applicable percentages.

(c) Maternity and risk during pregnancy: The quantification of the respective credit shall be carried out on the basis of the estimate of the number of persons entitled to receive the benefit; the average values of the regulatory basis, and the duration of the processes.

(d) Family benefits: The economic allocation per child shall be calculated on the basis of the census of beneficiaries and their expected evolution in the financial year.

Single payment benefits, by birth of a child and by multiple births, shall be estimated in the light of situations which, together with the conditions required, are provided for in the financial year.

(e) Other benefits, allowances and single deliveries: The estimated credit for this concept shall be determined taking into account, for each of the benefits to be covered by the coverage, the number of situations and their corresponding average or unit amounts.

E) Real investments: The proposal will include the estimated credits for the investments to be made in the 2001 financial year for each managing body, with each of the projects affected by the provinces on record. correspond, for the purposes of their subsequent territorial classification, of the dates of initiation and termination, of the temporary and economic distribution of the investment and, separately, of the current expenditure resulting from their implementation and full implementation operation.

F) Financial assets: It shall reflect the amounts intended for the acquisition of securities to materialize the cash surplus provided for in the financial year. The amounts for advances and loans to staff and for the formation of deposits and bonds will also be specified. There will be a balance between reintegrating and granting advances and loans to staff.

G) Financial liabilities: You will understand the amounts intended for the cancellation of all types of debts due in the financial year, taking as a basis, where appropriate, the corresponding tables or plans for depreciation.

Article 4. Documentation, preparation and processing of the pre-draft expenditure budgets.

1. Budget documentation: The Management Entities, the General Treasury and the dependent centers, the General Intervention of Social Security, as well as the Mutual Work and Occupational Diseases of Social Security, use the budgetary documents listed in Annex IV to this Order for the expression and justification of their proposals, in so far as they are applicable to them.

A) Generic documents with global information at the level of the manager.

IG-100. Data relating to the managing agent.

IG-101. Broad lines of action and sectoral goals of the managing agent.

IG-102. Development of expenditure by economic chapters and proposals for the financial year, justification for proposals by economic chapters.

IG-103. Development of the financial means by programmes and proposals for the financial year.

IG-104. Justification for the proposals of the means allocated to each programme.

IG-105. Summary of the proposals for programmes and chapters.

IG-106. Movement of personnel personnel.

B) Documents with information relating to each of the programs that integrate the structure of the Managing Agents:

PG-200. Structure of programmes and management.

PG-201. Summary tab of the programme.

PG-202. Expenditure proposals for programmes and economic headings PG-203. Description of the program and justification of its objectives.

PG-204. Official and statutory staff per programme: Number of staff and basic remuneration for Groups and Bodies.

PG-205. Official and statutory staff per programme: Number of staff and supplementary remuneration per level.

PG-206. Staff and other staff by programme: Number of staff and remuneration by professional categories.

PG-207. Summary of staff and remuneration for programmes.

PG-208. Relationship of projects of real investments by programs and territorial distribution.

PG-209. Staff and current expenditure generating the real investments in each programme.

PG-210. Supporting documents for the human and financial resources allocated to the programme.

C) Specific documents to be completed by the Working Accident and Occupational Diseases Mutuals of Social Security:

EM-300. Basic data.

EM-301. Real investment projects at the institution level.

EM -- 302. Order of priority assigned to real investment projects.

EM-303. Administration costs.

EM-304. Managerial staff remuneration.

EM-305. Senior management contracts.

EM-306. Additional information on senior management contracts.

EM-307. Pension supplements.

EM-308. Preventive activities plan.

2. Elaboration: The Managing Agents of Social Security shall draw up their respective preliminary draft budget of expenditure on the basis of the models and following the instructions referred to in the previous paragraph, according to the structure set out in Article 2.1 and the assessment criteria referred to in Article 3.

The programs that configure the functional structure of each managing body should include the objectives that are expected to be achieved and the indicators of means and results that will allow to evaluate the degree of effectiveness, efficiency and quality in the the services they manage, the human and financial means proposed for the achievement of those objectives, as well as the investment projects linked to them duly territorialised.

Without prejudice to the foregoing, the Mutual Working and Occupational Diseases Mutuals shall provide, in the detail indicated in the instructions of the respective models, information relating to management contracts, (a) the provision of pension supplements to their staff and retirement awards, as well as the plan of preventive activities for occupational accidents and occupational diseases intended to be carried out in that financial year, with due priority, in such a way as to its implementation can be adjusted to the budgetary appropriations which are approved for its coverage, as stated in the Order of 22 April 1997, which regulates the system of the operation of the Mutual Insurance and Occupational Diseases of Occupational Safety and Occupational Diseases in the development of prevention activities occupational risks.

3. Processing and time-limits: The Management Centres shall draw up their preliminary draft budget in accordance with the provisions of this Order and with the additional instructions which they may receive from the Entity on which they depend. Once the preliminary draft budget has been drawn up by each Centre, it shall forward it to the Central Services of the relevant Entity.

Received the preliminary projects of the Management Centers in the Central Services of the Management Entities and General Treasury will be carried out by its part to verify the correct application of the budgetary structure in its functional classification by programme and economic activity, and the content and quantification of the programmes shall be analysed and, where appropriate, the necessary adjustments to be made, both in the figures for appropriations and in the figures for objectives and indicators, if comes.

Analyzed and verified the preliminary projects of its Centers, each Management Entity and the General Treasury, by means of an integration process, will prepare its preliminary draft budget that will be forwarded to the General Management of Management Economic Social Security within the maximum period of 20 days from the entry into force of this Order.

In the same time, the General Intervention of Social Security will draw up the preliminary draft of its budget, which will also be forwarded to the Directorate General for Economic Management of Social Security for integration into the the General Treasury of Social Security.

Each of the Mutual Work and Occupational Diseases Mutuals will formulate its preliminary draft in accordance with the management to be developed by the set of centers and dependencies that are part of it and will transmit it to the Directorate-General within the time limit set above.

Article 5. Revenue Budget Preliminary Draft:

Criteria for estimating, processing, and processing.

1. Criteria for your estimation: The General Treasury of Social Security and the Mutual Work and Occupational Accident and Social Security Diseases shall carry out the quantification of the preliminary draft revenue budgets, within the of their respective scope of competence, in accordance with the following criteria:

(a) Social contributions: The ordinary contributions of employers and employees shall be estimated in accordance with the rules in force for each scheme and type of contingency, taking into account the evolution of the collective and their respective bases and rate of contribution.

In the forecast of the unemployment contributions, the ones supported by the National Institute of Employment, as well as those that retain the recipients of unemployment benefits, will be computed. These contributions shall be added to the allowances for the promotion of employment by that institution.

Also included in this chapter will be the revenue generated by the cost of integrating new collectives or in the case of corporate responsibility as a result of an administrative or judicial decision, and that are not financed from the General Budget of the State, since in this case they will be collected as income in Chapter 4, "Current transfers". The cost of business liability is excluded due to a lack of safety and hygiene measures in the work provided for in Article 123 of the recast text of the General Law on Social Security, which will be charged to the concept of economic classification of the revenue budget.

B) Income from services provided: Your estimate will be made by reference to the income derived from health care concerts of Social Security with the Public Mutuals and other Entities, as well as the from International Health Care Conventions and from any other service for which the appropriate consideration is to be required.

C) Transfers: Each and every one of the concepts for which the Social Security receives contributions without direct consideration by the same, classifying them according to the Agent and the end of the year.

D) Equity income: The different types of income will be estimated according to the nature and character of the source that generates them, specifying, for the derivatives of the capital, the principal that originates the income and the the known or intended interest rate and, for real estate capital, the nature of the good and the price of the use, in accordance with the contracts, agreements or types of exploitation provided for in each case.

E) Other income: This item shall be estimated at the revenue to be collected by interest, surcharges and fines; the derivatives of the health financing agreements that do not come from the System itself, as in this The case will be collected in Chapter 4 "Current Transfers", as well as those from the sale of printed matter and waste material, and any other in favour of the System Entes.

2. Preparation and processing: The General Treasury and the Mutual Insurance and Labour Accidents will draw up their respective preliminary draft budget for revenue in accordance with the criteria set out in the previous point, in the The following models, the format and instructions for completion of which are specified in Annex V, shall be forwarded to the Directorate-General referred to in the preceding period.

R-1. Lower income.

R-2. Supporting memory of the revenue.

In order for the General Treasury to be able to encrypt service delivery revenue, the Entities

Managers who generate them will refer to that, within 15 days of the entry into force of this Order, an assessment that provides for the income to be obtained for each type of service, uniting a memory in which lay the foundations on which your estimate is based.

Article 6. Preparation, processing and approval of the preliminary draft budget of the Social Security system.

Received from the Management Entities, General Treasury, General Intervention of Social Security and Mutual Work Accidents and Professional Diseases their respective preliminary draft budgets, the General Directorate of Economic and Social Security Management shall first verify whether the criteria for quantifying the credit proposals contained in the programmes are in accordance with Article 3 of this Order by checking, in the second place, if the estimate of the revenue is accommodated in accordance with Article 5; requiring, where appropriate, those responsible for the preparation of the preliminary projects for the additional information which it considers necessary.

Such checks shall be carried out in that Directorate-General working groups in the functional areas of economic performance, health care, social services and treasury, information technology and other services common functional, with the participation of the Agents responsible for the preliminary projects, which will analyse and discuss the proposals formulated in order to assign the means to be applied to each programme according to the achievements or objectives that are intended.

The result of such actions will be raised to the Secretariat of State of Social Security that will decide the adjustment of the proposals to the available funding and will submit them to the consideration of the Minister of Labor and Social to establish the preliminary draft budget of the different managing agents, whose aggregation and consolidation will be carried out by the Directorate-General for Economic Management of Social Security, incorporating the preliminary draft of the National Institute of Health and the Institute of Migration and Social Services to be received from the Ministry of Finance. The preliminary draft budget for social security shall thus be drawn up, which, with the documentation provided for in Article 148 (2) of the recast text of the General Budget Law, shall be submitted to the Government for approval and inclusion in the draft general budget of the State to be presented in the Congress of Deputies for its examination, amendment and approval by the General Courts.

Repeal provision.

The Order of 17 May 1999 is hereby repealed, giving the rules for the preparation of the preliminary draft Social Security budgets for the year 2000.

Final disposition first.

The Secretary of State for Social Security is empowered to issue the instructions necessary for the proper implementation of this Order.

Additional provision second.

The Directorate-General for Economic Management of Social Security is empowered to:

(a) Determine the scope and content of the codes of the budget classifications described in Article 2 of this provision, as well as their adequacy to the needs of the management of the services and services of Social security arising in the course of the financial year.

(b) To request the additional information that it deems appropriate for the purposes intended in this Order and in particular to know the distribution of the credits and human personnel by centers, provinces and Communities Autonomous, in order to determine the standard modules for the allocation of those by activity levels, as well as to obtain the necessary reports and statements necessary to determine with due precision the credits required for to take care of the management to be carried out by the Agents involved in the preparation of preliminary draft budget.

c) Perform the functions of coordination, computer support and documentary processing of all the information necessary to process for obtaining the final document of the Social Security Budget Project, by the development of the computer systems that are accurate.

Additional provision third.

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

Madrid, 1 June 2000.

APARICIO PEREZ

Excmo. Mr Secretary of State for Social Security, Ilmos. Mr Deputy Secretary of the Department, General Secretariat for Social Affairs, Directors-General for Economic Management of Social Security, Social Security Management Entities and General Treasury for Social Security and General Financial Services of Social Security, and Messrs.

Presidents of Mutual Work Accidents and Social Security Occupational Diseases.

(SEE IMAGES PAGES. 19708 TO 19781)

ANNEX I

Functional structure by Social Security system expense budget programs

FUNCTION 1. ECONOMIC BENEFITS

Programs Groups

11. Management of contributory economic benefits.

1101. Contributory pensions.

1102. Temporary incapacity and other benefits.

1105. Capital income and other financial compensation for accidents at work.

12. Management of non-contributory economic benefits.

1201. Non-contributory pensions.

1202. Family protection.

1203. Toxic syndrome.

13. General administration and services of economic benefits.

1391.

1392.

General address and services.

I n f o r m a c i o n y personalized attention.

FUNCTION 2. HEALTH ASSISTANCE

Programs Groups

21. Primary health care.

2121. Primary health care.

2122. Ambulatory medicine for Mutual Work Accidents.

22. Specialist care.

2223. Specialist care.

2224. Hospital Medicine for Mutual Work Accidents.

23. Maritime medicine. 2325. Maritime medicine.

25. Administration and general health care services.

2591. Directorate and general services.

26. Training of health personnel.

2627. Training of health personnel.

27. T r a n s f e r e n c i a s to CC.AA. for the health services assumed.

2799. Transferable envelopes to CC.AA.

for coverage of assumed health benefits.

FUNCTION 3. SOCIAL SERVICES

Programs Groups

31. Care for people with disabilities.

3131. Care for people with disabilities.

32. Care for older people.

3232. Care for older people.

33. Attention to immigrants and refugees.

3333. Attention to immigrants and refugees.

34. Other social services.

3434. Care and social action.

3435. Training action and employment management of seafarers.

3436. Hygiene and safety at work.

3437. Unemployment management of seafarers.

3438. Other social services.

35. Administration and general services of social services.

3591. Directorate and general services.

36. T r a n s f e r e n c i a s a CC.AA. for the social services assumed.

3699. Transferable envelopes to CC.AA.

for coverage of social services assumed.

FUNCTION 4. TREASURY, INFORMATION TECHNOLOGY AND OTHER COMMON FUNCTIONAL SERVICES

Programs Groups

41. Management of quotation and collection.

4161. Management of membership, listing and voluntary collection.

4162. Management of recovery in executive way.

42. Financial management. 4263. Financial management.

43. Management of heritage.

4364. Wealth management.

44. Development of the integrated management and information system for Social Security (Information Management).

4481. G e s t i o n d e l a infrastructure of the integrated system of management and information of social security.

4482. Development of the information subsystem for the registration of companies and affiliation of workers, and of contributions and collection.

4483. Development of the Accounting Centre for Social Security.

4484. Development of the information subsystem for the economic benefits of social security.

4485. Development of the information subsystem for the economic and budgetary management and the human or human social security system.

4486. Information support and coordination.

45. General treasury management and services and other common functional services.

4591.

4592.

General address and services.

I n f o r m a c i o n y personalized attention.

46. Internal control and accounting.

4693. Internal control and accounting.

ANNEX II Economic classification of the expenditure budget of the Social Security system

CHAPTER I. STAFF EXPENSES 1. STAFF EXPENDITURE 10. Senior posts.

100. Basic remuneration and other remuneration of senior officials.

0. Basic remuneration.

1. Supplementary remuneration.

11. Eventual staff.

110. Basic remuneration and other remuneration of the staff.

0. Basic remuneration.

1. Supplementary remuneration.

2. Other remuneration.

12. Official and statutory staff.

120. Basic remuneration.

0. Group A salaries

0. Salaries (except for Cupo staff and EVIS doctor).

1. Personal income of quota.

2. Medical personal salaries EVIS.

1. Group B.

0. Salaries (except quota staff).

1. Personal income of quota.

2. Group C. salaries

3. Salaries of group D.

4. Wages of group E.

5. Trienes.

121. Supplementary remuneration.

0. Target Add-on.

1. Specific complement.

0. Non-sanitary personnel.

1. Medical staff optional.

2. Non-optional healthcare personnel.

3. By turnicity of non-medical staff.

4. By turnicity of non-sanitary personnel.

2. Compensation for residence.

3. Complement of continued attention.

0. Medical staff optional.

1. Non-optional healthcare personnel.

2. Non-sanitary personnel.

3. Pre-integrated quota staff.

4. Other supplements.

1. Absorbable transient supplements.

2. Supplementary benefits of quota.

9. Other supplements.

122. Remuneration in kind.

0. House dwelling.

1. Dressing room.

2. Bonuses.

9. Others.

123. Compensation received by destination abroad.

124. Remuneration of officials in practice.

0. Group A salaries

1. Group B.

2. Group C. salaries

3. Salaries of group D.

4. Wages of group E.

5. Trienes.

6. Supplementary remuneration 125. Remuneration of other temporary staff.

0. Group A salaries

1. Group B.

2. Group C. salaries

3. Salaries of group D.

4. Wages of group E.

6. Supplementary remuneration.

13. Labour.

130. Fixed employment.

0. Senior posts.

1. Other managers.

9. Other staff.

0. Basic remuneration and other remuneration.

1. Personal productivity UU.R.E.

131. Eventual work.

0. Basic remuneration and other remuneration.

1. Personal productivity UU.R.E.

132. Remuneration in kind.

0. House dwelling.

1. Locker room 2. Bonifications 9. Others.

133. Staff engaged in research.

14. Other staff.

143. Other staff.

15. Performance incentives.

150. Official personal productivity.

0. For the performance of the post 1. By meeting objectives.

2. Personal productivity UU.R.E.

151. Rewards.

152. Personal productivity statutory fixed factor.

0. Statutory staff.

1. Home public assistance staff.

153. Personal productivity statutory variable factor.

159. Other performance incentives.

16. Contributions, benefits and social expenditure by the employer.

160. Quotas for Social Security.

161. Supplementary benefits.

162. Social expenditure of staff, statutory and non-working staff.

0. Training and further training of staff.

0. Training of staff.

1. Aid for studies.

1. Economates and canteens.

2. Transportation of personnel.

4. Social action.

5. Insurance.

6. Aid to pensioners of the Mutual Insurance Fund.

9. Others.

163. Social expenditure of labour staff.

0. Training and further training of staff.

0. Training of staff.

1. Aid for studies.

1. Economates and canteens.

2. Transportation of personnel.

4. Social action.

5. Insurance.

9. Others.

CHAPTER II. CURRENT EXPENDITURE ON GOODS AND SERVICES

2. CURRENT EXPENDITURE ON GOODS AND SERVICES 20. Leases and royalties.

200. Leases of land and natural assets.

202. Leases of buildings and other buildings.

203. Leases of machinery, installations and tools.

204. Leases of transport equipment.

205. Leases of furniture and goods.

206. Equipment leases for information processes.

208. Leases of other tangible assets.

209. Cannons.

21. Repairs, maintenance and conservation.

210. Land and natural goods.

212. Buildings and other buildings.

213. Machinery, installations and tools.

214. Transport elements.

215. Furniture and goods.

216. Equipment for information processes.

219. Other tangible fixed assets.

22. Material, supplies and others.

220. Office material.

0. Ordinary not inventorable.

1. Press, magazines, books and other publications.

2. Non-inventorable computer material.

221. Supplies.

0. Electricity, water, gas and fuel.

0. Electrical energy.

1. Water.

2. Gas.

3. Fuel.

1. Pharmaceutical products and blood products.

0. Pharmaceutical products.

1. Blood donor association.

2. Blood products.

3. Pharmaceutical products for hospital use in the hospital network of INHEALTH.

2. Instruments and small sanitary tools.

3. Instruments and small non-sanitary tools.

4. Lingerie and costumes.

0. Lingerie.

1. Dressing room.

5. Food products.

6. Sanitary material for consumption and replacement.

0. Implants.

1. Laboratory material.

2. Radiology material.

3. Nuclear medicine material.

4. Other sanitary material.

7. Non-sanitary material for consumption and replacement.

8. Blood bank.

9. Other supplies.

222. Communications.

0. Telephone.

1. Postcards.

2. Telegraphs.

3. Telex and Telefax.

4. Computer.

9. Others.

223. Transport.

224. Insurance premiums.

0. Buildings and premises.

1. Vehicles.

8. Another immobilized.

9. Other risks.

225. Tributes.

0. State.

1. Autonomics.

2. Local.

226. Miscellaneous expenditure.

1. Protocolary and representative attention.

2. Information and disclosure.

0. Administrative management.

1. Of communication.

3. Legal, contentious.

4. Expenses arising from religious assistance.

5. Association quotas.

6. Meetings, conferences, events and courses.

0. Meetings, conferences and events.

1. Training courses.

2. Commemoration of the Centennial of Social Security.

7. Costs of the executive procedure.

9. Others.

227. Work done by other companies and professionals.

0. Professional reports, opinions and fees.

1. Studies and research projects.

2. Scientific and general activities.

3. Cleaning and grooming.

4. Security.

5. Contracted dining services.

6. Administrative contracted services.

7. Aid and grants for research and study.

8. Concerts of collaboration in the management for the provision of services.

0. Revenue management services.

1. Performance management services.

2. Services of a computer character.

3. Collaboration in the management of the Mutual Work and Occupational Diseases of Social Security.

9. Others.

23. Compensation for the service.

230. Diets.

231. Locomotion.

232. Transfers.

233. Other allowances.

24. Publications expenditure.

240. Editing and distribution costs.

25. Health care with foreign media.

251. Concerts with primary care institutions.

1. With state institutions.

2. With Autonomous Communities.

3. With territorial authorities.

4. With entities or international bodies.

5. With private entities.

6. With the National Institute of Health.

7. With Mutual Accidents of Work and Occupational Diseases of Social Security.

8. With other System Entities.

252. Concerts with specialized care institutions.

1. With state institutions.

2. With Autonomous Communities.

3. With territorial authorities.

4. With entities or international bodies.

5. With private entities.

6. With the National Institute of Health.

7. With Mutual Accidents of Work and Occupational Diseases of Social Security.

8. With other System Entities.

9. With Entities created by Law 15/1997.

253. Concerts for special hemodialysis programs.

1. Hemodialysis in hospital settings.

2. Dialysis club.

3. Other haemodialysis in non-hospital settings.

254. Concerts with centers or services of diagnosis and treatment.

1. Concerts for extracorporeal renal lithotrias.

2. Respiratory failure therapy at home.

1. Oxygen therapy.

2. Aerosoltherapy.

3. Other therapies.

3. Concerts for diagnostic imaging techniques.

1. Concerts for magnetic resonance imaging.

2. Concerts for T.A.C.

9. Others.

5. Concerts for rehabilitation-physiotherapy.

6. Concerts for allergies.

7. Other special services.

255. Concerts for the special transport program.

1. Concerted ambulance services.

2. Transfers of patients with other means of transport.

256. Concerts with institutions managed and funded by Social Security.

257. Concerted services for collaboration.

1. Medical examinations.

9. Other services agreed.

258. Other health care services.

1. Reimbursement of healthcare costs.

2. Other health care services.

3. Agreements with Universities: Related plates.

26. Social services with foreign media.

261. Social services concerts.

1. With state institutions.

2. With Autonomous Communities.

3. With territorial authorities.

4. With other institutions.

5. With private entities.

CHAPTER III. FINANCIAL EXPENSES

3. FINANCIAL EXPENSES

30. Of borrowings.

300. Interest.

301. Costs of issue, modification and cancellation.

309. Other financial expenses.

31. Loans in national currency.

310. Interest.

311. Costs of issue, modification and cancellation.

319. Other financial expenses.

33. Foreign currency loans.

330. Interest.

331. Costs of issue, modification and cancellation.

339. Other financial expenses.

34. Of deposits and bonds.

340. Interest on deposits.

341. Interests of sureties.

35. Interest on late payment and other financial expenses.

352. Interest on late payment.

359. Other financial expenses.

CHAPTER IV. CURRENT TRANSFERS

4. CURRENT TRANSFERS

40. To the State Administration.

400. To the State Administration.

0. From the Basque Country.

1. For transferred health management.

9. For management of social services transferred.

1. De Navarra.

1. For transferred health management.

9. For management of social services transferred.

9. Others.

401. By offsetting financial costs.

41. Autonomous bodies.

410. The Carlos III Health Institute to finance health research programs.

411. To the National School of Health to finance training programmes.

419. To other autonomous bodies.

42. To Social Security.

421. Contributions for the maintenance of common services.

422. Capital income.

1. For permanent incapacity.

2. By death.

423. Reinsurance quotas for accidents at work.

429. Other transfers to System Entities.

0. To the National Institute of Social Security.

1. To the National Institute of Health.

2. To the Migration and Social Services Institute.

3. To the Social Institute of the Navy.

4. To the General Treasury of Social Security.

5. To Mutual Accident of Work and Occupational Diseases of Social Security.

44. To state mercantile companies, business entities and other public bodies.

448. To Entities created by Law 15/1997.

449. Other transfers.

45. To Autonomous Communities.

450. For functions and services transferred from health care and social services.

1. Autonomous Communities (I).

0. Andalusia.

1. Canary Islands.

2. Catalonia.

3. Galicia.

4. Basque Country.

5. Comunidad Valenciana.

6. Navarre.

7. Murcia.

8. Asturias.

9. Castilla-La Mancha.

2. Autonomous Communities (II).

0. Castilla y León.

1. Madrid.

2. Extremadura.

3. Aragon.

4. Cantabria.

5. Balearic Islands.

6. La Rioja.

459. Other current transfers.

1. For the maintenance of the "Royo Villanova" Hospital in Zaragoza.

2. Control of temporary incapacity to distribute for compliance with established agreements.

9. Others.

46. To Local Corporations.

460. To Local Corporations.

47. To private companies.

471. Deliveries of booties.

472. Aid for rescue rafts.

48. To non-profit families and institutions.

480. Generic support for families and non-profit institutions.

0. To trade union and business organizations in compensation for participation in General Councils and Executive Committees of Gestoras Entities.

1. To trade unions and employers ' organizations in compensation for participation in the Commissions for the Control and Monitoring of the Mutual Work and Occupational Diseases of Social Security.

2. To other institutions.

481. Pensions.

1. Invalidity.

1. General Scheme.

2. Special Regime for Autonomous Workers.

3. Special Agricultural Scheme.

4. Special Regime for Sea Workers

5. Special regime for Coal Mining.

6. Special Regime of Home Employees.

7. Occupational Accidents and Occupational Diseases.

8. Not contributory.

2. Retirement.

3. Widower.

4. Orphanage.

5. For family members.

(Each of these subconcepts will be developed in the headings that affect them from the ones included in 481.1.)

482. Temporary incapacity.

1. Temporary sickness benefit or accident.

2. Compensation for the collaboration of enterprises: operation in formalization.

(Each of these subconcepts will be developed in the headings that affect them from the ones included in 481.1.)

483. Surcharges for lack of safety and hygiene measures at work.

1. On the pensions granted to the worker or to his beneficiaries.

2. On benefits of temporary incapacity.

3. On flat-rate allowances and other benefits.

484. Maternity benefit and risk during pregnancy.

1. Temporary maternity allowance.

2. Temporary risk allowance during pregnancy.

(Each of these subconcepts will be developed in the headings that affect them from the ones included in 481.1.)

485. Family benefits.

1. Assignment per child in charge.

2. Child allowance in charge of disability.

3. Child birth benefit.

4. Multiple delivery benefit.

486. Other benefits, allowances and single regulatory deliveries.

0. Social security benefits from the extinct MUNPAL.

1. Death aid.

(With development by items that affect you from those included in 481.1).

2. Recovery allowance.

(With development by items that affect you from those included in 481.1).

3. Flat-rate compensation.

(With development by items that affect you from those included in 481.1).

4. Compensation per scale.

(With development by items that affect you from those included in 481.1).

5. Deliveries by displacement.

6. Prosthesis.

7. Vehicles for invalid.

8. Supplementary benefits under the Special Fund for the sixth transitional provision of Law 21/1986.

0. Supplementary pensions.

1. Subsidies.

9. Other benefits, allowances and single deliveries.

(With development by items that affect you in the 481.1. The heading shall be added: ' 0. Without specifying the Scheme " where identification of the scheme is not possible).

487. Social benefits.

2. Benefits Toxic Syndrome.

3. Public aid of an individual nature to the disabled.

4. LISMI benefits.

0. Minimum income guarantee allowance.

1. Third-party aid allowance.

2. Mobility allowance and compensation for transport costs.

7. Public aid of a social nature to non-profit institutions.

0. Grants to the Spanish Red Cross, CEAR and the Spanish Catholic Migration Commission.

9. Others.

9. Other aid of a social nature.

(With development by items that affect you in the 481.1. The heading shall be added: ' 0. Without specifying the Scheme " where identification of the scheme is not possible).

488. Control of the temporary disability expense to be distributed by compliance with the established agreement.

489. Pharmacy.

0. Medical prescriptions.

1. Reimbursement of pharmacy expenses.

2. Direct supply pharmaceutical products.

0. Effects and accessories.

1. Vaccines.

2. Reactive strips.

3. Foreign medicines.

4. Botiquines of companies.

5. Others.

9. Others.

49. To the outside.

490. To the outside.

CHAPTER VI. ACTUAL INVESTMENTS

6. ACTUAL INVESTMENTS

62. New investment associated with the operational functioning of the services.

620. Land and natural goods.

0. Acquisitions.

2. Expenditure inherent in the transfer of ownership.

3. Incorporation of goods and services.

622. Buildings and other buildings.

0. Acquisitions.

1. Buildings.

2. Expenditure inherent in the transfer of ownership.

3. Incorporation of goods and services.

623. Machinery, installations and tools.

624. Transport material.

625. Furniture and goods.

626. Equipment for information processes.

628. Other tangible fixed assets.

629. Intangible fixed assets.

63. Replacement investment associated with the operational operation of the services.

(Same development in concepts and sub-concepts as Article 62).

CHAPTER VII. CAPITAL TRANSFERS

7. CAPITAL TRANSFERS

70. To the State Administration.

700. To the State Administration.

71. To autonomous bodies.

710. To the Carlos III Institute for the "Carlos III National Cancer Research Center".

719. To other autonomous bodies.

72. To Social Security.

720. To Social Security.

0. To the National Institute of Social Security.

1. To the National Institute of Health.

2. To the Migration and Social Services Institute.

3. To the Social Institute of the Navy.

4. To the General Treasury of Social Security.

5. To Mutual Accident of Work and Occupational Diseases of Social Security.

74. To state mercantile companies, business entities and other public bodies.

748. To Entities created by Law 15/1997.

749. Other transfers.

75. To Autonomous Communities.

(With the same development as Article 45 as it affects them).

76. To Local Corporations.

760. To Local Corporations.

77. To private companies.

770. To private companies.

78. To non-profit families and institutions.

780. To non-profit families and institutions.

781. To the Fundación Jiménez Díaz.

79. To the outside.

790. To the outside.

CHAPTER VIII. FINANCIAL Assets

8. FINANCIAL Assets

80. Acquisition of public sector debt.

800. In the short term.

801. In the long run.

81. Acquisition of bonds and bonds outside the public sector.

810. In the short term.

811. In the long run.

82. Granting of loans to the public sector.

820. Short-term loans.

821. Long-term loans.

83. Provision of loans outside the public sector.

830. Loans and advances in the short term.

0. To the staff.

1. Others.

831. Long-term loans.

0. To the staff.

1. Others.

84. Formation of deposits and bonds.

840. Deposits.

0. In the short term.

1. In the long run.

841. Bonds.

0. In the short term.

1. In the long run.

85. Acquisition of shares and participations within the public sector.

850. Acquisition of shares and participations within the public sector.

852. Contributions to Capital of Foundations.

86. Acquisition of shares and units outside the public sector.

860. From national companies or from the European Union.

861. From other companies.

862 Of Joint Centers.

88. Envelopes.

880. Allocation to the Reserve Fund (Article 91.1 of the General Law on Social Security).

889. Other endowments.

CHAPTER IX. FINANCIAL LIABILITIES

9. FINANCIAL LIABILITIES

90. Depreciation of borrowings.

900. Repayment of short-term borrowings.

901 Amortization of long-term borrowings.

91. Repayment of loans in national currency.

910. Amortization of short-term loans from public sector entities.

911. Repayment 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.

93. Amortization of foreign currency loans.

930. Amortization of foreign currency loans.

ANNEX III

Social Security System Income Budget Economic Classification

CHAPTER I. SOCIAL CONTRIBUTIONS

1. SOCIAL CONTRIBUTIONS

12. Social contributions.

121. Contributions from the General Regime.

0. Employers ' fees.

1. Quotas for workers.

122. Contributions from the Special Regime of Self-Employed Workers.

0. Quotas for workers.

123. Contributions from the Special Agrarian Regime.

0. Employers ' fees.

1. Quotas for workers.

124. Contributions from the Special Regime of Sea Workers

0. Employers ' fees.

1. Quotas for workers.

125. Contributions from the Special Regime of Coal Mining.

0. Employers ' fees.

1. Quotas for workers.

126. Contributions from the Special Regime of Home Employees.

0. Employers ' fees.

1. Quotas for workers.

127. Occupational accident and occupational diseases contributions.

0. Employers ' fees for temporary incapacity.

1. Employers ' fees for invalidity, death and survival.

128. Contributions from the unemployed and bonuses for the promotion of employment.

0. In charge of INEM.

1. Contributions from the unemployed.

2. Subsidies for the promotion of employment.

1. Contributions from the unemployed.

CHAPTER III. FEES AND OTHER INCOME

3. FEES AND OTHER INCOME

32. Other income from the provision of services.

327. Health care.

0. Managed by INHEALTH to finance its health expenses.

0. To the public sector.

1. To the private sector.

2. To entities or international bodies.

3. To System Entities.

1. Managed by the Working Accident and Occupational Diseases Mutuals of Social Security.

0. To the public sector.

1. To the private sector.

2. To System Entities.

2. Managed by the Social Institute of the Navy.

0. To the public sector.

1. To the private sector.

2. To System Entities.

328. Social services.

1. Managed by the IMSERSO.

0. To the public sector.

1. To the private sector.

2. Managed by the Social Institute of the Navy.

0. To the public sector.

1. To the private sector.

329. Of other services.

3. From Social Security to the public sector.

4. From Social Security to the private sector.

5. From Social Security to System Entities.

37. Revenue from the special fund of the transitional provision sixth of Law 21/1986.

370. Associated quotes.

371. Other income.

38. Reintegros.

380. Of closed exercises.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other Entities.

5. Of Mutuals of A.T. and E.P.

381. From the current budget.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other Entities.

5. Of Mutuals of A.T. and E.P.

39. Other income.

391. Surcharges and fines.

0. Late fees and prizes.

1. Interest in deferment and fractionation.

2. Fines and penalties.

9. Others.

398. Revenue affected by the cover of surcharges for lack of safety and hygiene measures.

399. Miscellaneous revenue.

0. Miscellaneous revenue from INHEALTH.

1. Income from the Sanitary Fund.

2. Other income from INHEALTH.

1. Miscellaneous revenue of the IMSERSO.

2. Miscellaneous revenue from ISM.

3. Miscellaneous revenue from other Entities.

5. Miscellaneous Income from Mutual Work Accidents and Occupational Social Security Diseases.

8. Costs of the executive procedure.

CHAPTER IV. CURRENT TRANSFERS

4. CURRENT TRANSFERS

40. From the State Administration.

400. From the Department to which it is attached.

1. To finance the allowances for pension minima.

2. To finance non-contributory pensions.

3. To finance family benefits.

4. To finance the LISMI benefits.

5. To finance the benefits of Toxic Syndrome.

6. To fund early retirements.

7. To finance the social services of the IMSERSO.

8. To finance the social services of the I.S.M.

9. Others.

401. From other ministerial departments.

1. To finance health care provided by INHEALTH.

2. To finance the healthcare provided by the I.S.M.

9. Others.

409. Other current transfers.

41. Of Autonomous Bodies.

410. From the National Institute of Public Administration: for training plans.

419. Of other autonomous bodies.

42. Of Social Security.

421. Contributions for the maintenance of common services.

422. Capital income.

1. For permanent incapacity.

2. By death.

423. Reinsurance quotas for accidents at work.

429. Other transfers received from System Entities.

0. From the National Institute of Social Security.

1. From the National Institute of Health.

2. From the Institute of Migration and Social Services.

3. From the Social Institute of the Navy.

4. From the General Treasury of Social Security.

5. Of Mutual Accident of Work and Occupational Diseases of Social Security.

44. From state mercantile companies, business entities and other public bodies.

440. From state mercantile societies.

441. From business entities.

449. From other public bodies.

45. From Autonomous Communities.

450. From Autonomous Communities.

46. From Local Corporations.

460. From Local Corporations.

47. From private companies.

470. From private companies.

471. Contributions from collaborating companies for the support of the common services.

48. From families and non-profit institutions.

480. From families and non-profit institutions.

49. From outside.

490. From the European Social Fund.

499. Others.

CHAPTER V. HERITAGE INCOME

5. HERITAGE INCOME

50. Interest in securities securities.

500 Of The State.

501. Of autonomous bodies.

504. From state mercantile companies, business entities and other public bodies.

505. From Autonomous Communities.

506. From Local Corporations and Other Territorial Authorities.

507. From private companies.

51. Interest on advances and loans granted.

510. To the State.

511. To autonomous bodies.

512. To Social Security.

514. To state mercantile companies, business entities and other public bodies.

515. To Autonomous Communities.

516. To Local Corporations and other territorial entities.

517. To private companies.

518. To non-profit families and institutions.

0. To the staff.

1. Others.

519. To the outside.

52. Interest on deposits.

520. Interest on bank accounts.

529. Interest on other deposits.

53. Dividends and shareholdings in profits.

531. Of autonomous bodies.

534. From state mercantile companies, business entities and other public bodies.

537. From private companies.

54. Income from immovable property.

540. Rentals and real estate products.

541. Leases of rustic estates.

549. Other rents.

55. Products of concessions and special use.

550. Of administrative concessions.

551. Agricultural and forestry exploitation.

559. Other concessions and leverage.

59. Other heritage income.

599. Other heritage income.

CHAPTER VI. DISPOSAL OF REAL INVESTMENTS

6. DISPOSAL OF REAL INVESTMENTS

60. Of land.

600. Sale of solar.

601. Sale of rustic estates.

61. Of the other real investments.

619. Sale of other real investments.

68. Reintegros for capital operations.

680. Of closed exercises.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

681. From the current budget.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

CHAPTER VII. CAPITAL TRANSFERS

7. CAPITAL TRANSFERS

70. From the State Administration.

700. From the Department to which it is attached.

7. To finance the social services of the IMSERSO.

8. To fund the ISM's social services.

9. Others.

701. From other ministerial departments.

1. To finance health care provided by INHEALTH.

2. To finance the healthcare provided by the ISM.

9. Others.

709. Other capital transfers.

71. Of autonomous bodies.

710. Of autonomous bodies.

72. Of Social Security.

720. Of Social Security.

0. From the National Institute of Social Security.

1. From the National Institute of Health.

2. From the Institute of Migration and Social Services.

3. From the Social Institute of the Navy.

4. From the General Treasury of Social Security.

5. Of Mutual Accident of Work and Occupational Diseases of Social Security.

74. From state mercantile companies, business entities and other public bodies.

740. From state mercantile societies.

741. From business entities.

749. From other public bodies.

75. From Autonomous Communities.

750. From Autonomous Communities.

76. From Local Corporations.

760. From Local Corporations.

79. From the Exterior.

790. From the European Regional Development Fund.

799. Others.

CHAPTER VIII. FINANCIAL Assets

8. FINANCIAL Assets

80. Disposal of public sector debt.

800. In the short term.

801. In the long run.

81. Disposal of bonds and bonds from outside the public sector.

810. In the short term.

811. In the long run.

82. Reintegrating of loans granted to the public sector.

820. In the short term.

821. In the long run.

83. Reintegrating of loans granted outside the public sector.

830. In the short term.

0. To the staff.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

1. Others.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

831. In the long run.

0. To the staff.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

1. Others.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

84. Return of deposits and bonds.

840. Return of deposits.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

841. Return of sureties.

0. From INHEALTH.

1. From the IMSERSO.

2. From ISM.

3. From other entities.

5. Of Mutuals of A.T. and E.P.

85. Disposal of shares and shares in the public sector.

850. Disposal of shares and shares in the public sector.

86. Disposal of shares and units from outside the public sector.

860. Disposal of shares and units from outside the public sector.

87. Remnants of Treasury.

870. Remnant of Treasury.

872. Remaining for the coverage of social benefits of accidents at work.

CHAPTER IX. FINANCIAL LIABILITIES

9. FINANCIAL LIABILITIES

90. Issuance of borrowings.

900. In the short term.

901. In the long run.

91. Loans received in national currency.

910. Loans received in the short term from public sector entities.

911. Long-term received loans from public sector entities.

912. Short term loans received from outside the public sector.

913. Long-term loans received from outside the public sector.

93. Loans received in foreign currency.

930. Loans received in foreign currency.

Instructions for completing the IG-100 model: Data relating to the managing agent

Develop, at least and in the order indicated, the following information, although items may be interspersed or added to be considered of interest, provided that this does not imply the deletion of the paragraphs below. below:

1. Regulations governing its creation and operation.

2. Organigram.

3. Institutions or dependencies of which it consists, further indicating their capacity and degree of occupation when it comes to healthcare or healthcare facilities.

4. Services and services it manages.

5. Amount and composition of the protected collective and territorial distribution of the same by provinces and Autonomous Communities.

Instructions for completing the IG-101 model: Large lines of action and sectoral goals of the managing agent

Develop, at least and in the order indicated, the following information, although items may be interspersed or added to be considered of interest, provided that this does not imply the deletion of the paragraphs below. below:

1. Great lines of action of the managing agent. -They will relate the basic actions that the managing agent intends to develop in the year 2001.

2. Sectoral goals.

The general objectives of protection and management which are intended to be achieved, as a result of the actions defined in the previous paragraph, shall be described in each of the budgetary functions which are the responsibility of the Managing agent without achieving the objectives of the programs for which the details and justification are reserved the models PG-201. -Descriptive memory of the program and PG-202. -Summary of the program.

Incidence of such targets on the protected collective: Relationships and comments.

Instructions for completing the IG-102 model: Evolution of expenditure by economic chapters and proposals for the financial year

It is intended to give an overall view of the evolution of the expenditure allocations by economic chapters (page 1) and of the headings covered by Chapter 4 (page 2) on the basis of the 1999 settlement in order to reach the which are deemed necessary in each Entity for the financial year 2001.

In the adjustment column, the modifications to be made to the 2001 Draft Budget will be indicated, which, without any change in relation to the total amount of the 2000 budget, correspond to the allocations for which propose a change between chapters, so the algebraic sum of these adjustments will be equal to zero.

The consolidation column will pick up the changes that, as a result of credit modifications made in the 2000 Budget, will have an impact on the Draft Budget for the year 2001.

The Base Budget column will group the result of algebraically adding the "2000 Initial Budget", "Adjustments", and "Consolidations" columns.

The column of the Preliminary Draft Budget 2001 will record the expenditure proposals for each of the economic chapters and headings that are specified in the two pages of the model.

The column of variations shall reflect the absolute and percentage difference of the amounts entered in the preliminary column in relation to that of the base budget.

The amount to be entered in the headings listed on page 2 of the model, as a breakdown of Chapter 4, must be the same as the economic applications that are subsequently indicated:

Contributory Pensions. Group 11 concept 481.

Non-contributory pensions. Concept 481 of Group 12.

I. T. common contingencies. Items 1 to 6 of Subconcepts 1 and 2 of Concept 482 (programme 1102).

I. T. contingencies of A.T. and E.P. Partida 7 of sub-concept 1 of concept 482 (program 1102).

Motherhood and pregnancy risk. Concept 484 of the programme 1102.

Family benefits. Concept 485 of the 1202 programme.

Other economic benefits. Concepts 483, 486 and 487 of the programmes that make up the function 1.

LISMI. Sub-concept 487.4 of programme 3131.

Pharmacy. Concept 489 of the programmes integrating function 2.

CC. AA. (transferred management). Sum of the amounts of groups 27 and 36 plus art. 45 of the 12.01 programme.

Cost and other financial compensation. Article 42 of the 1105 programme.

Other current transfers. Chapter 4 Total minus the amount resulting from adding all of the above.

Instructions for completing the IG-103 model: Justification of proposals by economic chapters

the purpose of the proposal is to justify the proposed allocations for each of the headings expressed in the IG-102 model in relation to the objectives to be achieved, in order to distinguish the need for the allocations. and when it is proposed, the need for its increase. It shall be broken down in the following two paragraphs:

1. Justification by economic chapters (except Chapter 4).

It shall be carried out by the order expressed on page 1 of the model IG-102, with the exception of Chapter 4 for which the following item is reserved.

2. Justification for Chapter 4. Current transfers.

They must be justified by the order shown on page 2 of the IG-102 model to the extent that it applies to each managing agent.

Instructions for completing the IG104 model: Evolution of the financial means by programs and proposals for the exercise

It is intended to give an overall view of the evolution of the expenditure allocations for programmes on the basis of the liquidation of 1999 in order to arrive at those deemed necessary in each Entity for the financial year 2001.

Your column fulfillment will be performed according to the guidelines given in the IG-102 model. The number of persons in each of the columns shall be indicated at the end of the form.

Instructions for completing the IG-105 model: Justification of media proposals assigned to each program

It is intended to justify the financial means proposed for each of the programmes that integrate the structure of the managing agent and the variations that occur in relation to those of the budget of the 2000. The development of human resources at the level of the managing agent shall also be justified.

Instructions for completing the IG-106 model: Synthesis of proposals for programs and chapters

It is intended to reflect a synthesis of the proposals for the 2001 financial year from a double aspect: functional and economic. To this end, the number of persons and the amounts in thousands of pesetas corresponding to each of the chapters shall be entered in each programme. These amounts shall be subject to aggregation by rows and columns.

Instructions for completing the IG-107 model: movement of personnel personnel

It is intended to know the movement of personnel provided by each managing agent and to be able to evaluate or compare, where appropriate, the amounts of the chapter first with the data available in the Department.

Your fulfillment will be done as follows:

Catalog approved and real effective at 1-1-2000. It shall contain, respectively, the number of staff approved in the Working Party Relation and those existing at that date.

Increases 2000. The actual actual personnel from the O.E.P. for the years 1999 and 2000 shall be detailed during the last financial year and the staff members incorporated for reasons other than those indicated above.

Decreases 2000. The estimate of the retirements to be produced in the exercise and the decrease in the number of staff due to other retirement benefits will be specified.

Effective at 31.12.2000. The difference between the increases and the decreases during that financial year is added to the number of staff members at 1.1.2000.

Increases 2001: It will collect the effective O.E.P. from 2000 and 2001 and those that will be incorporated by other causes Decreases 2001. The estimate of the retirements to be produced in the exercise and the decrease in the number of staff due to other retirement benefits will be specified.

Troops requested 2001. The difference between the increases and the reductions estimated to be in the course of the financial year 2001 is the result of adding to the staff at 31.12.2000.

Effective in Budget 2000 and difference. The staff will be detailed for each type of staff included in the approved budget for 2000 and the difference compared with those foreseen for 2001.

Instructions for completing the PG 200 model: program and management structure

The program structure will be described with the codes and naming of the functions, groups, and programs that integrate the functional structure of the managing agent.

The management structure will be identified in such a way as to identify the successive columns of the different types of Centres that manage the programme, and an "X" is recorded at the height of the line relative to the the programme in which the management participates. In this way, the extent of the management assigned to each type of Centre and, in the horizontal sense, the classes of centres involved in the implementation of each programme may be given a vertical warning.

Instructions for completing the PG 201 model: Summary tab of the program

Collects a synthesis of the fundamental traits of the program whose development is carried out in the rest of the forms. The headings that you contain and the way in which you are to be completed are detailed below:

"Manager Agent" will reflect the respective name and numeric key of the corresponding code according to the following sequence:

901. National Social Security Institute.

902. National Institute of Health.

903. Institute of Migration and Social Services.

904. Social Institute of the Navy.

905. General Treasury of Social Security.

The Mutual Work Accident and Social Security Occupational Diseases shall record in this field the three digits corresponding to their registration number.

"Program": The name and code that defines it in the corresponding structure will be expressed.

"Responsible": Charge that, under its responsibility and according to the law in force, has the means assigned to the program and manages them to achieve the proposed objectives.

"Activities": A summary of the most relevant tasks to be performed by the human resources assigned to the programme for the achievement of the objectives set out therein.

"Objectives": to be reflected for each of the objectives to be proposed the magnitudes that appear in the liquidation of 1999 and those that reflect the 2000 budget duly approved, in both cases, with the previewed for 2001, as well as the difference between these last two years. The respective quantification shall correspond to that expressed in the indicators that allow for its assessment.

The Directorate-General for Economic Management of Social Security shall establish the type-objectives for each of the programmes of the Mutual Working and Occupational Diseases of Social Security in order to obtain and present, on the one hand, the global information of the Sector and, on the other hand, to add, if necessary, the magnitudes corresponding to the data provided by the Gestoras Entities.

"Media": The number of people assigned to the program and the overall cost of the program, broken down in the following sections, will be collected in the different columns:

Staff expenses. The amount has to be the same as the total of Chapter 1 entered in the PG-202.

Other operating expenses. The amount shall be equal to the sum of those expressed in Chapters 2 and 3 of the PG-202.

Total cost of services. Resulting from adding the amounts reflected in the previous paragraphs.

Transfers. Both the current and the capital flows shall be included; consequently the amount entered shall correspond to the sum of the amounts of Chapters 4 and 7 of the PG-202.

Investments. The total of Chapter 6 of the PG 202 shall be entered.

Total non-financial expenses. Sum of the amounts of keys 13, 14 and 15 of the media field of the form.

Financial assets and liabilities. The amount to be entered must correspond to the total of Chapters 8 and 9 of the PG-202.

Total program expenses. Sum of the amounts of keys 16 and 17 in the media field, which shall match the amount of the corresponding column of the PG-202.

Indicators for the monitoring of the objectives: They should include those deemed necessary for the quantification and monitoring of the proposed objectives so that in the execution of each program the degree of efficiency and efficiency achieved. The columns "Settlement 1999" and "Budget 2000" shall, where appropriate, express the corresponding quantities duly approved with which they are reflected in that of "Preliminary Draft 2001". Finally, the absolute difference between the amounts reflected in the column of the "Preliminary Draft 2001" in relation to the "2000 Budget" will be indicated.

In the same way as in the objectives, the Directorate-General for Economic Management of Social Security shall establish the type-indicators for each of the programmes of the Working Accidents Occupational diseases of social security in order to carry out their aggregation through the use of relevant information technology.

Instructions for the completion of the PG-202 model: expenditure proposals for economic programmes and headings

It will collect the credits that are proposed for each of the programs that make up the structure of each Manager, according to the economic classification that for the year 2001 is set out in Annex II of this Order. The completion of this model shall be carried out as follows:

The "Manager Agent" and "Program" headings will be completed in the form indicated for the PG-201 model.

The column "Economic implementation" shall contain the corresponding digits identifying the budget heading, starting with the concept and continuing as appropriate, by the sub-concept and heading. The respective names may be the subject of a logical abbreviation so that they do not occupy more than one line in the 'explanation of expenditure'.

In the columns of "Liquidation 1999" and "Budget 2000", the appropriations cleared and approved in the detail provided for in the existing structure shall be indicated respectively, with the approval of the required. In turn, the "Anteproject 2001", will collect the proposed credits for each and every one of the headings that affect it. Finally, the absolute and relative difference between the amounts proposed in the preliminary draft for the 2000 budget will be indicated for each of the headings. In all columns, partial sums shall be entered for each chapter and another end with the total expenditure of the programme.

The information gathered in this model, as well as that of the previous PG-201, will be the object of the timely computer exploitation, so the correct completion of both is essential for obtaining the final document of the Draft Budget of Social Security Expenditure in its different stages of aggregation.

Instructions for completing the PG-203 model: program description and justification for your objectives

Develop, at least and in the order indicated, the following information, although items may be interspersed or added to be considered of interest, provided that this does not imply the deletion of the paragraphs below. below:

1. Descriptive memory of the program.

a) Description of the program. The benefits and services included in the programme shall be expressed, as well as the units to enable them to be measured for their value and quality.

b) Activities that you understand. The generic activities required by the development of the programme, as well as the centres involved in its implementation, will be listed.

2. Justification of the objectives.

(a) the relationship, definition and justification of each of the objectives which are expected to be achieved as a counterpart to the human and financial means proposed and their impact on the collective to which they are intended; services and services offered by the programme.

b) Actions to be performed to achieve the intended objectives. The specific actions to be taken to achieve the intended objectives and, as far as possible, the timetable for implementation shall be indicated where such actions do not continue during the financial year.

c) Most relevant indicators. The most relevant indicators for which the programme is used to measure the degree of implementation of the objectives will be explained.

Instructions for the completion of the PG-204 model: Official and statutory staff per programme: Number of staff and basic remuneration per group and bodies

This model will collect the human personnel and the basic salaries of the official and statutory staff corresponding to each of the programs that make up the structure of each Manager. Their completion shall be carried out in the following manner.

First, the persons assigned to the program will be ordered by titling groups (A, B, C, D and E) and within each one of them the different bodies or scales identified with the "Code of the Body" will be detailed classifies the staff in the current regulations, following in the column "denomination" the name of the corresponding body or scale. The two adjacent columns will collect the number of persons belonging to each body and the total annual monthly salaries plus the two monthly payments, which, if any, are paid as extra pay (so it will not be counted in the last column of the age).

The partial amounts of persons and amounts of each titling group will also be recorded.

At the bottom of the form, the following information recorded by lines must be entered:

Line 1: Total number of persons and amounts in pesetas of 2000.

Line 2: The total of the seniority that is paid as triennial to the official and statutory staff assigned to the program, including in that total the part of the extraordinary pages corresponding to the antiquity.

Line 3: Result of adding lines 1 and 2, obtaining the total amount of basic salaries in pesetas of 2000.

Lines 4.1, 4.2, 5, 6 and 7 will not be completed until the salary increase for the year 2001 is known.

The total amounts in each case listed in lines 3 and 7 must be in line with the envelope proposed in the concept 120 of model PG-202 of the corresponding programme.

Instructions for the completion of the PG-205 model: Official and statutory staff per programme: Number of staff and supplementary remuneration per level

This model will collect the human numbers and all the additional remuneration (excluding productivity and rewards) of the official and statutory staff corresponding to each of the programmes that integrate the structure of each Manager Ente.

To do this, all staff assigned to the program will be ordered grouped by the levels assigned to the jobs classified from the highest to the lowest. The number of persons and the overall amount of the "target supplement" and "specific supplement" corresponding to each of the levels shall then be entered. In the 'other' column the remainder of the additional remuneration shall be entered.

At the bottom of the paper, the totals will be included, both for individuals and for remuneration, the latter in pesetas of 2000, which will be updated once the percentage of increase for the exercise of the year 2001, with the following equivalent to the economic classification of the corresponding programme:

The total of the "target add-in" column will match the subconcept 121.0.

The total "specific add-on" will match the whole of the sub-concept 121.1.

The "Other" column will also collect the sum of subconcepts 121.2 and 121.4.

Instructions for the completion of the PG-206 model: Staff and other staff by programmes: Number of staff and remuneration by professional categories

In this model, all the human personnel and remuneration of the personnel subject to the legal relationship (fixed or eventual), or any other relationship other than the civil service or statutory, will be collected.

The "Staff Classification" column will show the relationship of the same group in the different professional categories established in the collective agreement or staff regulations, collecting first the (a) to ensure that the staff of the staff is not involved in the work of the staff concerned. The amount of the credit needed to meet the supply of licenses, vacations and other causes will be recorded in a single figure at the end of each collective, explaining its evaluation in the corresponding memory of the program. At the end of the ratio of the professional categories of each of the above three groups shall be calculated and entered, the subtotals corresponding to each of these subtotals shall collect the same information per line as shown in the lower part of the form, i.e.:

Sum of people and amounts in pesetas of 2000.

Increase per update in pesetas for the year 2001.

Sum of salaries in pesetas of 2001.

The 2001 pesetas update will be completed only by the Management Entities, General Treasury and General Intervention in the final project, once the percentages of increase for that exercise are known. The updating of the final projects of the Working Accident Mutuals shall be carried out by the Directorate-General for Economic Management of Social Security once these percentages have been determined.

The respective amounts must match the proposed envelope in:

Economic implementation 130.9 with respect to fixed labor personnel.

Economic implementation 131 with regard to the eventual workforce.

Economic implementation 143 with respect to other personnel.

On the basis of the subtotals cited, the data shown at the bottom of the model will be completed, referring to the total number of personnel and remuneration of the program, whatever the type of personnel.

Instructions for the completion of the PG 207 model: Synthesis of personnel and remuneration for programs

This model summarises the information and data that have already been collected in previous PG-204, PG-205 and PG-206, with the exception of the number of people referred to the 2000 exercise that was not collected in those. The Mutual Work Accidents shall also include the persons entered in the model EM 304. Remuneration of management staff.

However, it should be clarified that for fixed, casual labour and other staff the remuneration will be grouped only in basic and complementary, establishing as a conventional criterion that the basic they will correspond to the sum of basic salary, seniority and extraordinary pay, while the complementary ones will collect the rest of the salary concepts.

Evidently, the data recorded in this model will in any case coincide with those of the same nature as the models PG-204, PG-205, PG-206 and EM-304.

Instructions for completing the PG-208 model: Relation of real investment projects, by programs and territorial distribution

The Management Entities, General Treasury and General Intervention of Social Security will make a copy of this model for each of the programs that include credits for real investments. The Mutual Work and Occupational Diseases Mutuals shall only complete the EM-301 model which integrates all the programmes. Its column completion shall be carried out as follows:

The identification code of the investment project of the corresponding programme shall be included first.

That code is composed of the following 8 digits:

The first two identify the geographical area of the investment by the province codes below.

The following two identify the item according to the economic nature of the projected investment. If this is a new investment, the key '62' will be placed and the '63' will be replaced.

The following two reflect the project's nde project, regardless of the type of investment, which will be identified with the series of natural numbers, starting with "01" on the first line and following the "02" and successive.

The last two identify the type of physical centre in which the investment is made, using the table which, for that purpose, is set out in Annex II to the Order of 5 March 1992 on accounting and monitoring. Social security budget, the content of which is reproduced at the end of the model's completion instructions.

Following the code of the project, the name of the project must be included and, where appropriate, the corresponding municipality or locality in brackets.

The following columns will specify the following data:

Year of initiation and completion of the project, total amount of the project and the temporary distribution of the project.

The economic distribution of the investment cost for the year 2001, the sum of which should be the same as the amount indicated in column "2001", included within the broader "temporary distribution".

This model and the EM-301, specific to Mutuas, will be the base documents used by the Directorate General of Economic Management of Social Security to codify the investment projects of the different Managing Agents, to the object of forming a tome with the territorial distribution of the investments of the Social Security that will be presented in the General Cortes, in accordance with the provisions of the additional twenty-sixth provision of the Law of Budgets State generals for 1995. For this reason the following clarifications are given below:

The province digits will appear in the order shown in the relationship below.

Each province will include all the projects envisaged in it, starting with the new investment projects (Article 62) and continuing with the replacement projects (Article 63).

The project number should be contemplated at the program level, regardless of the geographical area and the type of investment to be made.

Once the territorial distribution of the investments of the program is completed, the following totals will be entered:

Total new investments (Article 62).

Total replacement investments (Article 63).

Total investments in the program.

Province identification code

01 Alava.

02 Albacete.

03 Alicante.

04 Almeria.

05 Avila.

06 Badajoz.

07 Illes Balears.

08 Barcelona.

09 Burgos.

10 Caceres.

11 Cádiz.

12 Castellón.

13 Ciudad Real.

14 Córdoba.

15 Coruña (A).

16 Cuenca.

17 Girona.

18 Granada.

19 Guadalajara.

20 Guipuzcoa.

21 Huelva.

22 Huesca.

23 Jaen.

24 Leon.

25 Lleida.

26 Rioja (La).

27 Lugo.

28 Madrid.

29 Malaga.

30 Murcia.

31 Navarra.

32 Ourense.

33 Asturias (Oviedo).

34 Palence.

35 Palms (Las).

36 Pontevedra.

37 Salamanca.

38 Santa Cruz de Tenerife.

39 Cantabria (Santander).

40 Segovia.

41 Sevilla.

42 Soria.

43 Tarragona.

44 Teruel.

45 Toledo.

46 Valencia.

47 Valladolid.

48 Vizcaya.

49 Zamora.

50 Zaragoza.

51 Ceuta.

52 Melilla.

60 Central Services.

80 Several provinces of Andalusia.

81 Several provinces of Aragon.

82 Several provinces of the Canary Islands.

83 Several provinces of Castilla-Leon.

84 Several provinces of Castilla-La Mancha.

85 Several provinces of Catalonia.

86 Several provinces of Valencia.

87 Several provinces of Extremadura.

88 Several provinces of Galicia.

89 Several provinces of the Basque Country.

90 Several provinces in various communities.

91 Non-regionalizable.

92 Foreign.

Code for the identification of the physical center type in which the investment is made

Administrative centers:

00 Headquarters.

01 Provincial Addresses.

02 Local Agencies/Directorates/CAISS.

03 Administrations.

Healthcare centers:

11 Consultoires.

12 Ambulatories.

13 Specialty Ambulatories.

14 Outpatient administrations.

15 Health Centers.

16 Integrated primary care centers.

17 Emergency services.

21 General hospitals.

22 Maternal hospitals.

23 Children's Hospitals.

24 Health Cities.

31 University Schools of Nursing.

32 Graduate schools.

33 Research Centers.

41 Rehabilitation centers.

42 Special Programs.

Older people's centers:

51 Older people's homes.

52 Older people's clubs.

53 Valid Residences.

54 Assisted Residences.

55 Mixed Residences.

Disabled people's centers:

61 Mental disabled care centers.

62 Physical disability care centers.

63 Physical disability recovery centers.

64 Occupational Centers.

65 Base Centers.

Marginalized centers:

71 Social services centers.

72 Drug addicts.

73 Reception centres for refugees.

Childhood and youth centers:

74 Children's Guareries.

75 School Homes.

76 Eaters (CAI).

77 Colleges.

78 Nautica-Pesquera Vocational Training Schools.

State Centers:

81 State Center for Social Reinsertion.

82 Social Welfare and Volunteering Council.

83 State Technical Aid Centers.

Multiple:

91 Houses of the Sea

92 Centers abroad.

93 Computer Management.

94 Heritage in operation.

95 Healthcare ships.

98 Hygiene and safety at work.

99 Other unclassified.

PG-209 model fulfillment instructions: Staff and current expenses that generate the actual investments in each program

This model will incorporate current expenses that generate the start-up, in whole or in part, of the investment projects collected in the PG-208 during the year 2001, as well as the annual estimate, in constant pesetas, of the current expenditure when the investment project is in full operation.

Your completion shall be made taking into account the following instructions:

The first column will express the 8 digits that identify the project in the PG-208.

The second column will collect the name and location of the project in question.

In the following columns, the number of persons and current expenses generated by the respective project will be included in the total or partial implementation of the project in 2001, as well as the annual full estimate. operation. In one case and another case it will also be reflected, for the care centres, the forecast of the number of places to be put into operation.

Instructions for the completion of the PG-210 model: Supporting memory of the human and financial resources allocated to the programme

The managing authorities shall draw up a supporting report on the human and financial resources allocated to the programme, which will necessarily reflect the following information:

1. Justification of the human resources.

The need for the human resources allocated to the programme and the variations which, if any, will occur in relation to those in the 2000 budget will be justified.

2. Justification of the financial means.

The need for the financial means proposed for each of the chapters and the variations which, if any, will be produced in relation to those of the 2000 budget will be justified.

Instructions for completing the EM-300 model: Basic data

In this paper, it is intended to collect in a synthetic form the fundamental information regarding means and collective to which the management of each Mutual of Work Accidents and Occupational Diseases of Social Security is directed.

The information that is collected in it is as follows:

a) Number of provinces in which the collaboration is exercised.

(b) Collective of workers protected both by I. T. and I. M. S. of accidents at work and occupational diseases, as well as by I. T. of common contingencies and self-employed and agricultural workers, with reference, where appropriate, to the existing and planned collective at 31 December 1999, 2000 and 2001.

c) Number of companies associated with occupational accidents and diseases and number of companies covered by I. T. derived from common contingencies.

d) Human effectives with which each Mutua of Work Accidents in 2000 and forecast for 2001, by functions and categories.

e) Numbering of the health and care centres of the own or rented to which the direct management to be carried out by the Mutua is carried out during the year 2001 (in no case will the agreements be reflected) distinguishing their number separately according to their particular characteristics, and indicating, in turn, the surface in square meters of each group of them. In the case of intermutual centres, they shall be entered in 'observations'.

Instructions for completing the EM-301 model: Actual investment projects at the entity level

It is intended to jointly collect all investment projects that the Mutual Fund of Labor Accidents. The instructions given for completion of the PG-208 model shall be taken into account in drawing up the 4 digits in the programme to the project code contained in that model.

The correct completion of this model is essential, since it will be the basic document used by the Directorate-General for Economic Management of Social Security to codify the investment projects of the Mutuas, in order to form a tome with the territorial distribution of the investments of the Social Security that will be presented in the General Cortes, in accordance with the provisions of the additional twenty-sixth provision of the Law of Budgets State generals for 1995. For this reason the following clarifications are given below:

The investment projects of the respective programs will be in the order of the codes that identify you in the functional structure.

Within each program, the different projects will be related in the form indicated in the model PG-208, without the need for the totals there to refer to each province, but if the corresponding ones at the end of each program which are as follows:

Total new investments (Article 62) of the programme.

Total replacement investments (Article 63) of the programme.

Total investments in the program.

When projects for all programs have been exhausted, the following data will be reflected:

Total new investments (Article 62) of the Entity.

Total Reorder Investments (Article 63) of the Entity.

Total investments of the Entity.

Instructions for completing the EM-302 model: Order of priority assigned to real investment projects

A copy of this model will be formulated for each Mutua in order to hierarchize the various investment projects proposed by them.

The order of priority of the projects will be assigned regardless of the program to which they correspond, incorporating their complete code, the denomination and their individual amount. In the accumulated column, the various projects will be added and the total cumulative figure with the total investment proposed by the Mutua will be the same.

Instructions for completing the EM-303 model: Administration expenses

The Mutual Accident of Work and Occupational Diseases of Social Security shall draw up a copy of this model in order to reflect the costs of administration as set out in Article 24 Royal Decree 1993/1995 of 7 December 1995 on the approval of the Regulation on the cooperation of the mutual work and occupational diseases of the Accidents of Occupational Safety and Health, in the light of the total expenditure budgeted in Chapters 1, 2 and 3 of the programme 4591 Directorate and general services and part (a) the management costs of the management of the economic performance of temporary incapacity for common contingencies and self-employed persons, falling within Chapters 1 and 2 of the programme 1102 temporary incapacity and other benefits.

The distribution of the indicated expenses shall be carried out, in one part, to the management of contingencies by Accidents of Work and Professional Diseases and to the management of the economic benefit due to temporary incapacity in the Regime Special provisions for selfemployed persons or self-employed persons and self-employed persons included in the Special Agricultural Social Security Scheme and, in the other, for the management of the economic benefit of temporary incapacity arising from the common contingencies, in accordance with the provisions laid down in Articles 24, 73 and 79 of that Regulation Regulation.

In the second part of this model, the budgeted revenue and the share of the same affected shall be entered in the determination of the administrative expenditure limit for each of the management areas so dissimilar, as to the provisions of the eighth additional provision of the Partnership Regulation mentioned above.

Instructions for completing the EM-304 model: Managing personal retributions

The Mutual Insurance and Occupational Accident and Occupational Diseases (WADs) shall draw up at the level of the Entity a copy of this model in order to relate to the management staff of the same, regardless of the legal/employment relationship that it has stipulated and the program to which it is attached.

Your fulfillment will be performed according to the following instructions:

In the "charge" column, the name that has the same in the organizational structure of the Entity shall be expressed individually: Managing Director, Manager, Deputy Director, Deputy Manager, Deputy Director, Deputy Director Manager, Area Director, Department Director or any other similar character.

The digits of the program to which the corresponding charge is attached shall be indicated below.

The amounts, in thousands of pesetas, of the different remuneration concepts in the model and the total of all of them, will be detailed for each management position.

In the "total" line, the sum corresponding to the different remuneration concepts must be included. The latter amount shall be the same as the credit entered under heading 130.0 of the programme 45.91 'Directorate and general services', in the case of the managing director and the sum of the total of other managers with the credit entered in the heading 130.1 of the corresponding programmes.

Only the totals in pesetas 2000 will be recorded, the update to pesetas 2001 by the Directorate General of Economic Management of Social Security.

Instructions for completing the EM-305 model: High-address contracts

Those Mutual Work Accidents and Occupational Social Security Diseases that have contracts signed with their staff under the Royal Decree 1382/1985 of 1 August, which regulates the special employment relationship 'senior management' shall fill in a copy of this model in order to relate the staff concerned to this type of contract independently of the programme to which it is attached.

The design of the model shall be carried out in accordance with the following instructions:

Each affected person will be identified by following the series of natural numbers, starting with "01" on the first line and following the "02", etc.

In the columns of "charge" and "program", the position that holds or in the absence of the job it occupies, as well as the digits of the program to which the remuneration is charged, shall be expressed respectively.

The annual amount of the agreed remuneration to be matched, where appropriate, with those in the EM-304 model, shall be shown below.

The amount of the compensation that, if any, must be met by the respective Mutual as a result of the termination of the contract.

Only the totals in pesetas 2000 will be recorded, the update to pesetas 2001 by the Directorate General of Economic Management of Social Security.

Instructions for completing the EM-306 model: Additional information about high-address contracts

The Mutual Accident of Work and Occupational Diseases that are affected by these modalities of contracts, will complete this model complementing the model EM-305, explaining for each of the people affected, the following ends:

Future commitment acquired by the Mutua as a result of the agreed compensation for the termination of the contract, making explicit the elements and conditions that serve as the basis for determining the amount of the contract compensation.

Important modifications or additions that, if any, would have been entered into the content of the contracts from the date of subscription.

Any other information that the Mutua deems appropriate to add.

Instructions for completing the EM-307 model: Pension supplements

The Mutual Insurance and Occupational Accident and Occupational Diseases (WDAs) shall complete this model by recording the amount of the supplementary social protection expenditure for the financial year, distinguishing, the formula chosen for its coverage, between the allocation to the own fund which is constituted for the purpose and the premiums to be met when this future commitment is secured in a specialised entity, as well as, if they exist, the amounts of the expenditure as a result of direct payments to beneficiaries, reflecting in any case the budgetary programmes to which these expenditure will be charged.

When the fund itself is constituted, the amount accumulated for the same at 31 December of the current financial year and, where applicable, the difference with the theoretical, actuarially calculated fund, which would be necessary to meet the commitments made by these concepts, as well as the payments provided during the financial year.

Instructions for completing the EM-308 model: Preventive activities plan

Mutual Occupational Accidents and Occupational Diseases of Social Security shall complete this model with the plan of preventive activities of occupational accidents and occupational diseases which are intended to be to develop in the exercise, duly prioritized, so that its implementation can be adjusted to the budgetary appropriations that are approved for its coverage, in accordance with the provisions of Article 6 (4) of the Order of 22 April 1997, for the purpose of regulating the system of operation of the Mutual Work Accidents Occupational diseases in the development of occupational risk prevention activities.

Instructions for completing the R-1 model: Revenue Portless

This model should be completed by the General Treasury and the Mutual Working and Occupational Diseases Mutual Insurance Fund to reflect all of the budgetary revenue expected for 2001 in their respective spheres of activity. management, in accordance with the economic classification set out in Annex III to this Order.

The "economic application" column will collect the digits identifying the budget heading, starting with the concept and continuing as appropriate, by the sub-concept and the item. The respective names may be the subject of a logical abbreviation so that they do not occupy more than one line in the 'explanation of income'.

In the columns of "Liquidation 1999" and "Budget 2000", the resources cleared and estimated according to the details provided for in the structure in force will be indicated, respectively, the type-approvals being carried out to this effect. required. In turn, the "Anteproject 2001", will collect the revenue forecasts for each and every one of the headings that affect it. Finally, the total and relative differences between the revenue provided for in the preliminary draft and the estimates for 2000 will be expressed.

In all columns, partial sums will be entered for each chapter and another end with the total revenue of the preliminary draft.

Instructions for completing the R-2 model: Supporting income memory

The General Treasury and the Mutual Accidents of Work and Occupational Diseases, in accordance with their respective management areas, will draw up a general memory of the preliminary draft revenue budget that will be developed, at least and in the order indicated in the following information, although the points which are deemed to be of interest may be interspersed or added, provided that this does not entail the deletion of the paragraphs below.

1. Analysis and justification of the revenue provided for by contributions:

1.1 Ordinary contributions of employers and workers.

1.2 Recognized rights derived from outstanding contributions, either by deferral or by executive.

1.3 unemployed contributions and bonuses for employment promotion.

2. Analysis and justification of the criteria followed in the estimation of income from services provided.

3. Analysis and justification of the revenue provided for by transfers.

4. Analysis and justification of other income.